Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/162355 
Autor:innen: 
Erscheinungsjahr: 
2017
Quellenangabe: 
[Journal:] IZA World of Labor [ISSN:] 2054-9571 [Article No.:] 345 [Publisher:] Institute for the Study of Labor (IZA) [Place:] Bonn [Year:] 2017
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
Informal employment accounts for more than half of total employment in Latin America and the Caribbean, and an even higher percentage in Africa and South Asia. It is associated with lack of social insurance, low tax collection, and low productivity jobs. Lowering payroll taxes is a potential lever to increase formal employment and extend social insurance coverage among the labor force. However, the effects of tax cuts vary across countries, often resulting in large wage shifts but relatively small employment effects. Cutting payroll taxes requires levying other taxes to compensate for lost revenue, which may be difficult in developing economies.
Schlagwörter: 
payroll taxes
formal employment
wage shifts
developing countries
JEL: 
H20
J46
O17
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
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