¿Cuánto empleo están generando las exoneraciones fiscales en el Uruguay?

Adriana Cassoni

No 1605, Documentos de Trabajo (working papers) from Department of Economics - dECON

Abstract: 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.

Keywords: non wage costs; tax reductions; employment (search for similar items in EconPapers)
JEL-codes: J32 (search for similar items in EconPapers)
Pages: 21 pages
Date: 2005
New Economics Papers: this item is included in nep-lab
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Persistent link: https://EconPapers.repec.org/RePEc:ude:wpaper:1605

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