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

2016 ◽  
Vol 35 (67) ◽  
pp. 75-117 ◽  
Author(s):  
Eduardo Lora ◽  
Johanna Fajardo-González
Keyword(s):  
Latin American ◽  
Labor Demand ◽  
Value Added ◽  
Income Taxes ◽  
Labor Costs ◽  
Labor Participation ◽  
Market Outcomes ◽  
Payroll Taxes ◽  
Corporate Income Taxes ◽  
Latin American Countries

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.

scholarly journals FOREIGN INPUTS AND CHANGES IN DOMESTIC VALUE ADDED EXPORTS: EMPIRICAL EVIDENCE FROM LATIN AMERICAN COUNTRIES

2019 ◽  
Vol 9 (3) ◽  
pp. 244-251
Author(s):  
Guy Roland Assamoi ◽  
Shaoyuan Wang ◽  
Yobouet Thierry Bienvenu Gnangoin ◽  
Akadje Jean Roland AkEdjoukou
Keyword(s):  
Empirical Evidence ◽  
Latin American ◽  
Value Added ◽  
Latin American Countries

scholarly journals Repercussions of COVID-19 on the Ecuadorian tax system and its ranking compared to other countries

2021 ◽  
pp. 12-20
Author(s):  
Pamela Elizabeth Roque-Valarezo ◽  
María de los Ángeles Yumbo-Gúzman ◽  
Milca Orellana
Keyword(s):  
Latin America ◽  
Latin American ◽  
Income Tax ◽  
Value Added ◽  
Reliable Information ◽  
Direct Impact ◽  
Cross Sectional ◽  
Tax System ◽  
Local Companies ◽  
Latin American Countries

Tax systems are essential for the collection of taxes, since the economic spending of the countries depends on them; Among the items we have the Income Tax (IR) and the Value Added Tax (VAT), which are the highest income obligations that Ecuador has. This article aims to analyze the repercussions caused by the COVID-19 pandemic in the collection systems of Ecuador compared to the countries of Latin America. For this purpose, a descriptive-documentary cross-sectional methodology was carried out in order to obtain true, reliable information from indexed databases that were verified and approved by different researchers. The results show that COVID-19 had a direct impact on the economies of Latin American countries, especially in the first half of 2020, however, the policies adopted by governments, precisely in Ecuador, helped reduce the burden of the crisis, by deferring the payment of taxes, which generated momentary relief for local companies.

The Impact of Taxes on Growth and Distribution in Developed Capitalist Countries: A Cross-National Study

1983 ◽  
Vol 77 (4) ◽  
pp. 871-886 ◽  
Author(s):  
Claudio J. Katz ◽  
Vincent A. Mahler ◽  
Michael G. Franz
Keyword(s):  
Income Distribution ◽  
Value Added ◽  
Income Taxes ◽  
Property Taxes ◽  
National Study ◽  
Corporate Income Taxes ◽  
Cross National Study ◽  
Investment Growth ◽  
The Impact ◽  
Cross National

Has the scope of public planning in contemporary capitalist economies promoted or hindered economic growth and income distribution? We explore this question by assessing the impact of various mechanisms for raising government revenues on investment, growth, and income distribution in 22 developed market economy countries. The article considers whether growth and distribution are affected differently by governments' relative reliance on personal and corporate income taxes, social security contributions, property taxes, and sales and value added taxes, or by the relative progressivity of tax mechanisms. Our findings lend support to the assertion that fiscal instruments (especially personal income taxes) can be used successfully to achieve greater income equality. On the other hand, these findings run counter to the conventional notion that an automatic trade-off exists between an active public sector and a dynamic, expanding economy: although there is surely some tension between the economic goals of growth and equality, it is not at all clear that they are necessarily incompatible or that government can contribute only to the latter.

Is Globalization Good for Workers? Definitions and Evidence from Latin America

2006 ◽  
Vol 70 (1) ◽  
pp. 11-34 ◽  
Author(s):  
Gerhard Reinecke
Keyword(s):  
Latin American ◽  
Work Organization ◽  
Labor Demand ◽  
Second Step ◽  
Clear Cut ◽  
Different Dimensions ◽  
Good For ◽  
Employment Quality ◽  
The Impact ◽  
Latin American Countries

Is globalization good for workers? Many scholars have surprisingly clear-cut answers. “Globalization is good for workers,” say most economists. “Globalization is bad for workers,” say most sociologists, anthropologists, and historians. This article takes a more cautious approach, defining first the different dimensions of employment quality which can be measured in order to track changes (Section 2). In a second step, it reviews some of the mechanisms through which globalization could either benefit or harm workers, both through changes in labor demand and new patterns of work organization in response to globalization (Section 3). Thirdly, the paper presents summaries of statistical data and existing studies of Latin-American countries (Section 4). Finally, in order to understand some of the more qualitative aspects of the impact of globalization on labor, Section 5 presents evidence from sectoral case studies for one Latin-American country, Chile. Section 6 concludes.

scholarly journals Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5), and the 2030 Sustainable Development Agenda

2021 ◽  
pp. 95-117
Author(s):  
Eleonora Lozano Rodríguez
Keyword(s):  
Sustainable Development ◽  
Latin American ◽  
Value Added ◽  
Tax Incentives ◽  
International Standards ◽  
Conceptual Approach ◽  
The Sustainable Development ◽  
Development Agenda ◽  
The Pacific ◽  
Latin American Countries

AbstractThe chapter provides a theoretical and conceptual approach to tax incentives and their desirable and problematic characteristics. It then presents the objectives that, from the international scenario, the OECD’s BEPS Project and the Sustainable Development Agenda seek from their good design and implementation. Finally, it presents the current panorama of such incentives in Latin American countries in general, and in those of the Pacific Alliance in particular, analysing, based on a sample of income and value-added tax incentives, their difficulties in meeting international standards. Finally, it proposes a series of public policy recommendations for improvement.

Test Use in Spain, Portugal and Latin American Countries

1999 ◽  
Vol 15 (2) ◽  
pp. 151-157 ◽  
Author(s):  
José Muñiz ◽  
Gerardo Prieto ◽  
Leandro Almeida ◽  
Dave Bartram
Keyword(s):  
Latin American ◽  
Ad Hoc ◽  
Task Force ◽  
Test Construction ◽  
European Federation ◽  
Psychometric Characteristics ◽  
Testing Practices ◽  
Professional Psychologists ◽  
Test Use ◽  
Latin American Countries

Summary: The two main sources of errors in educational and psychological evaluation are the lack of adequate technical and psychometric characteristics of the tests, and especially the failure to properly implement the testing process. The main goal of the present research is to study the situation of test construction and test use in the Spanish-speaking (Spain and Latin American countries) and Portuguese-speaking (Portugal and Brazil) countries. The data were collected using a questionnaire constructed by the European Federation of Professional Psychologists Association (EFPPA) Task Force on Tests and Testing, under the direction of D. Bartram . In addition to the questionnaire, other ad hoc data were also gathered. Four main areas of psychological testing were investigated: Educational, Clinical, Forensic and Work. Key persons were identified in each country in order to provide reliable information. The main results are presented, and some measures that could be taken in order to improve the current testing practices in the countries surveyed are discussed. As most of the tests used in these countries were originally developed in other cultures, a problem that appears to be especially relevant is the translation and adaptation of tests.

Test movement in Ibero-Latin American countries

2010 ◽  
Author(s):  
Solange Muglia Wechsler ◽  
Maria Perez Solis ◽  
Conceicao Ferreira ◽  
Isabel Magno ◽  
Norma Contini ◽  
...  
Keyword(s):  
Latin American ◽  
Latin American Countries

The Spanish Translation of Les Leçons de chimie élémentaire: On the Legal Status of Translation and its Various Values

2019 ◽  
Vol 16 (2-3) ◽  
pp. 201-215
Author(s):  
Tania P. Hernández-Hernández
Keyword(s):  
Complex Network ◽  
Latin American ◽  
Legal System ◽  
Legal Status ◽  
Spanish Translation ◽  
Cultural Economic ◽  
Translation Rights ◽  
International Legal System ◽  
Latin American Countries ◽  
Legal Battle

Throughout the nineteenth century, European booksellers and publishers, mostly from France, England, Germany and Spain, produced textual materials in Europe and introduced them into Mexico and other Latin American countries. These transatlantic interchanges unfolded against the backdrop of the emergence of the international legal system to protect translation rights and required the involvement of a complex network of agents who carried with them publishing, translating and negotiating practices, in addition to books, pamphlets, prints and other goods. Tracing the trajectories of translated books and the socio-cultural, economic and legal forces shaping them, this article examines the legal battle over the translation and publishing rights of Les Leçons de chimie élémentaire, a chemistry book authored by Jean Girardin and translated and published in Spanish by Jean-Frédéric Rosa. Drawing on a socio-historical approach to translation, I argue that the arguments presented by both parties are indicative of the uncertainty surrounding the legal status of translated texts and of the different values then attributed to translation.

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