Artikel
Do payroll tax cuts boost formal jobs in developing countries?
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.
- Language
-
Englisch
- Bibliographic citation
-
Journal: IZA World of Labor ; ISSN: 2054-9571 ; Year: 2017 ; Bonn: Institute for the Study of Labor (IZA)
- Classification
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Informal Labor Markets
Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- Subject
-
payroll taxes
formal employment
wage shifts
developing countries
- Event
-
Geistige Schöpfung
- (who)
-
Pagés, Carmen
- Event
-
Veröffentlichung
- (who)
-
Institute for the Study of Labor (IZA)
- (where)
-
Bonn
- (when)
-
2017
- DOI
-
doi:10.15185/izawol.345
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Pagés, Carmen
- Institute for the Study of Labor (IZA)
Time of origin
- 2017
Other Objects (12)
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
A boost in the paycheck: Survey evidence on workers' response to the 2011 payroll tax cuts
Do Tax Cuts Increase Consumption?
Do corporate tax cuts increase investments?
Do Corporate Tax Cuts Increase Investments?
Do corporate tax cuts increase investments?
Do Benefit Cuts Boost Job Findings? Swedish Evidence From the 1990s
Do Benefit Cuts Boost Job Findings? Swedish Evidence from the 1990s
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
A boost in the paycheck: Survey evidence on workers' response to the 2011 payroll tax cuts
Do Tax Cuts Increase Consumption?
Do corporate tax cuts increase investments?
Do Corporate Tax Cuts Increase Investments?
Do corporate tax cuts increase investments?
Do Benefit Cuts Boost Job Findings? Swedish Evidence From the 1990s
Do Benefit Cuts Boost Job Findings? Swedish Evidence from the 1990s
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
A boost in the paycheck: Survey evidence on workers' response to the 2011 payroll tax cuts
Do Tax Cuts Increase Consumption?
Do corporate tax cuts increase investments?
Do Corporate Tax Cuts Increase Investments?
Do corporate tax cuts increase investments?
Do Benefit Cuts Boost Job Findings? Swedish Evidence From the 1990s