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Employment and Taxes in Latin America
其他書名
An Empirical Study of the Effects of Payroll, Corporate Income and Value-added Taxes on Labor Outcomes
出版IDB, 2012
URLhttp://books.google.com.hk/books?id=Mjs60QEACAAJ&hl=&source=gbs_api
註釋Using national-level data on labour variables for 15 Latin American countries, and reviews the theoretical and empirical literature on the labour effects of taxes. Explores empirically the effects of payroll taxes, the value-added taxes and corporate income taxes on a variety of labour market outcomes such as employment, unemployment, informality, and wages.