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dc.contributor.author
Bergolo Sosa, Marcelo Luis
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dc.contributor.author
Cruces, Guillermo Antonio
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dc.date.available
2018-01-10T17:51:35Z
dc.date.issued
2014-09
dc.identifier.citation
Bergolo Sosa, Marcelo Luis; Cruces, Guillermo Antonio; Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension; Elsevier; Journal of Public Economics; 117; 9-2014; 211-228
dc.identifier.issn
0047-2727
dc.identifier.uri
http://hdl.handle.net/11336/32826
dc.description.abstract
This article studies how social insurance programs shape individual's incentives to take up registered employment and to report earnings to the tax authorities. The analysis is based on a social insurance reform in Uruguay that extended healthcare coverage to the dependent children of registered private-sector workers. The identification strategy relies on a comparison between individuals with and without dependent children before and after the reform. The reform increased benefit-eligible registered employment by 1.6 percentage points (about 5% above the pre-reform level), mainly due to an increase in labor force participation rather than to movement from unregistered to registered employment. The shift was greater for parents with younger children and for cohabiting adults whose partners' jobs did not provide the couples' children with access to the benefit. Finally, the reform increased the incidence of underreporting of salaried earnings by about 4 percentage points (25% higher than the pre-reform level), mostly for workers employed at small firms. The increase in fiscal revenue from higher levels of registered employment was several orders of magnitude greater than the loss of revenue due to an increase in underreporting.
dc.format
application/pdf
dc.language.iso
eng
dc.publisher
Elsevier
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dc.rights
info:eu-repo/semantics/openAccess
dc.rights.uri
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
dc.subject
LABOR SUPPLY
dc.subject
SOCIAL INSURANCE
dc.subject
TAX EVASION
dc.subject
WORK INCENTIVES
dc.subject.classification
Economía, Econometría
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dc.subject.classification
Economía y Negocios
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dc.subject.classification
CIENCIAS SOCIALES
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dc.title
Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension
dc.type
info:eu-repo/semantics/article
dc.type
info:ar-repo/semantics/artículo
dc.type
info:eu-repo/semantics/publishedVersion
dc.date.updated
2018-01-10T16:51:05Z
dc.journal.volume
117
dc.journal.pagination
211-228
dc.journal.pais
Países Bajos
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dc.journal.ciudad
Amsterdam
dc.description.fil
Fil: Bergolo Sosa, Marcelo Luis. Universidad de la República; Uruguay. Universidad Nacional de la Plata. Facultad de Ciencias Económicas. Departamento de Ciencias Económicas. Centro de Estudios Distributivos Laborales y Sociales; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata; Argentina
dc.description.fil
Fil: Cruces, Guillermo Antonio. Universidad Nacional de la Plata. Facultad de Ciencias Económicas. Departamento de Ciencias Económicas. Centro de Estudios Distributivos Laborales y Sociales; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata; Argentina. Institute for the Study of Labor; Alemania
dc.journal.title
Journal of Public Economics
dc.relation.alternativeid
info:eu-repo/semantics/altIdentifier/doi/http://dx.doi.org/10.1016/j.jpubeco.2014.04.015
dc.relation.alternativeid
info:eu-repo/semantics/altIdentifier/url/http://www.sciencedirect.com/science/article/pii/S0047272714001066
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