Publicado

2016-01-01

Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes

Empleo e impuestos en América Latina: un estudio empírico de los efectos de los impuestos a la nómina, la renta de los negocios y al valor agregado en el mercado de trabajo

Emprego e impostos na América Latina: Um estudo empírico dos efeitos dos impostos sobre a folha de pagamento, a renda dos negócios e sobre o valor agregado no mercado de trabalho

Palabras clave:

VAT, payroll tax, corporate income tax, employment, informality, wages, Latin America (en)
impuesto al valor agregado, impuesto a la nómina, impuesto a la renta de los negocios, empleo, informalidad, salarios, América Latina (es)
Imposto sobre o valor agregado, imposto sobre a folha de pagamento, imposto sobre a renda dos negócios, emprego, informalidade, salários, América Latina (pt)

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Autores/as

  • Eduardo Lora Harvard University
  • Johanna Fajardo-González University of Minnesota
This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on nationallevel data of labor variables for 15 Latin American countries, and indicate that the effects of each tax are markedly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise may increase labor participation and not raise labor costs. Value-added taxes increase informality and reduce skilled labor demand. In contrast, corporate income taxes may help reduce informality, especially among low education workers, but when tax enforcement capabilities are strong they may reduce labor participation and employment of medium- and high-education workers.

Este artículo explora de manera empírica los efectos de los impuestos a la nómina, al valor agregado y a la renta de los negocios en una serie de variables del mercado de trabajo tales como participación laboral, empleo, informalidad y salarios. Los resultados, con datos para 15 países de América Latina, sugieren que los efectos de cada impuesto son marcadamente diferentes y dependen de diversos aspectos de las instituciones laborales y tributarias. Los impuestos a la nómina reducen el empleo e incrementan los costos laborales cuando sus beneficios no son valorados por los trabajadores; pero cuando son valoradas pueden elevar la participación laboral sin incrementar los cotos laborales. Los impuestos al valor agregado aumentan la informalidad y reducen la demanda de fuerza de trabajo calificada. En contraste, los impuestos a la renta de las empresas pueden ayudar a reducir la informalidad, especialmente entre trabajadores con bajo nivel educativo; sin embargo, cuando las capacidades de administración tributaria son fuertes estos impuestos pueden reducir la participación laboral y el empleo de trabajadores de nivel educativo medio y avanzado.

Este artigo explora, de maneira empírica, os efeitos dos impostos sobre a folha de pagamento, sobre o valor agregado e sobre a renda dos negócios em uma série de variáveis do mercado de trabalho tais como participação trabalhista, emprego, informalidade e salários. Os resultados, com dados para 15 países da América Latina, sugerem que os efeitos de cada imposto são notadamente diferentes e dependem de diferentes aspectos das instituições trabalhistas e tributárias. Os impostos sobre a folha de pagamento reduzem o emprego e aumentam os custos trabalhistas quando os seus benefícios não são valorizados pelos trabalhadores; mas, quando são, podem elevar a participação trabalhista sem aumentar os custos. Os impostos sobre o valor agregado aumentam a informalidade e reduzem a demanda de força de trabalho qualificada. Em compensação, os impostos sobre a receita das empresas podem ajudar a reduzir a informalidade, especialmente entre trabalhadores com baixo nível acadêmico; no entanto, quando as capacidades de administração tributária são fortes, estes impostos podem reduzir a participação trabalhista e o emprego de trabalhadores de nível acadêmico médio e avançado.

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Citas

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