¿Cuánto empleo están generando las exoneraciones fiscales en el Uruguay?
The existence and magnitude of the effects of labour taxes cuts on the employment level is here analised using data for 7 Uruguayan industies along 1993-2001. A multivariate model for labour demand is especified, considering wages and product demand as endogenous variables. The main conclusion drawn refers to the heterogeneity of the effects across economic activities, thus pointing at the inconvenience of the use of sectorally homogeneous fiscal policies. The results are robust to the use of different models, while differentiating between contributions paid by employers and employees is found to be a key element for correctly identifying and measuring the effects under analysis. The especification of a bargaining model is strongly suggested. Further, the inclusion of the mechanisms determining the degree of fiscal evasion and the existence of assymmetric responses of the employment levels to tax increases and reductions are also recommended.
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- James J. Heckman & Carmen Pagés, 2004.
"Law and Employment: Lessons from Latin America and the Caribbean,"
National Bureau of Economic Research, Inc, number heck04-1, June.
- James Heckman & Carmen Pages, 2003. "Law and Employment: Lessons from Latin America and the Caribbean," NBER Working Papers 10129, National Bureau of Economic Research, Inc.
- Adriana Cassoni & Steven G. Allen & Gaston J. Labadie, 2000. "The Effect of Unions on Employment: Evidence from an Unnatural Experiment in Uruguay," NBER Working Papers 7501, National Bureau of Economic Research, Inc.
- Steven Allen & Adriana Cassoni & Gastón J. Labadie, 1994. "Labor market flexibility and unemployment in Chile and Uruguay," Estudios de Economia, University of Chile, Department of Economics, vol. 21(esp Year ), pages 127-146, November.
- Adriana Cassoni, 2001. "Unemployment and precariousness of employment in Uruguay: who are the losers?," Documentos de Trabajo (working papers) 1601, Department of Economics - dECON.
- Adriana Cassoni & Zuleika Ferré, 1997. "Costos no salariales en el mercado de trabajo del Uruguay," Documentos de Trabajo (working papers) 0897, Department of Economics - dECON.
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