IDEAS home Printed from https://ideas.repec.org/p/aep/anales/4683.html
   My bibliography  Save this paper

Monotributo y formalización laboral: el impacto de la reforma de 2016

Author

Listed:
  • Pistorio Mariela

Abstract

En abril de 2016, Argentina implementó una extensión del régimen de asignaciones familiares a aquellos individuos que trabajaban bajo el régimen tributario simplificado (vulgarmente conocido como monotributo). Potencialmente, esta política podría haber generado incentivos para que individuos hasta entonces trabajando en la informalidad, se transformasen en monotributistas. Este trabajo estima ese efecto utilizando como grupo tratamiento a los trabajadores informales con hijos, y como control a un grupo comparable pero no elegible, al no tener hijos menores de edad. Los resultados muestran un efecto positivo y significativo para el caso general. Asimismo, se encuentra evidencia de efectos heterogéneos, siendo el efecto particularmente significativo para hombres y jefes de hogar. Por su parte, no se encuentra evidencia de que la medida haya generado incentivos a que trabajadores en relación de dependencia se vuelquen hacia el monotributo.

Suggested Citation

  • Pistorio Mariela, 2023. "Monotributo y formalización laboral: el impacto de la reforma de 2016," Asociación Argentina de Economía Política: Working Papers 4683, Asociación Argentina de Economía Política.
    • Handle: RePEc:aep:anales:4683
    as

    Download full text from publisher

    File URL: https://aaep.org.ar/works/works2023/4683.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Joshua D. Angrist & Jörn-Steffen Pischke, 2009. "Mostly Harmless Econometrics: An Empiricist's Companion," Economics Books, Princeton University Press, edition 1, number 8769.
    2. Angrist, Joshua D. & Krueger, Alan B., 1999. "Empirical strategies in labor economics," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 23, pages 1277-1366, Elsevier.
    3. repec:ilo:ilowps:484593 is not listed on IDEAS
    4. Garganta, Santiago & Gasparini, Leonardo, 2015. "The impact of a social program on labor informality: The case of AUH in Argentina," Journal of Development Economics, Elsevier, vol. 115(C), pages 99-110.
    5. Sebastian Galiani & Federico Weinschelbaum, 2012. "Modeling Informality Formally: Households And Firms," Economic Inquiry, Western Economic Association International, vol. 50(3), pages 821-838, July.
    6. Cetrángolo, Oscar. & Goldschmit, Ariela. & Gómez Sabaíni, Juan Carlos & Morán, Dalmiro., 2013. "Desempeño del monotributo en la formalización del empleo y la ampliación de la protección social," ILO Working Papers 994845933402676, International Labour Organization.
    7. Juan M. Villa, 2016. "diff: Simplifying the estimation of difference-in-differences treatment effects," Stata Journal, StataCorp LP, vol. 16(1), pages 52-71, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Joshua D. Angrist & Jörn-Steffen Pischke, 2017. "Undergraduate Econometrics Instruction: Through Our Classes, Darkly," Journal of Economic Perspectives, American Economic Association, vol. 31(2), pages 125-144, Spring.
    2. Martin Schlotter & Guido Schwerdt & Ludger Woessmann, 2011. "Econometric methods for causal evaluation of education policies and practices: a non-technical guide," Education Economics, Taylor & Francis Journals, vol. 19(2), pages 109-137.
    3. Robert D Osei & Jukka Pirttilä & Pia Rattenhuber, 2019. "Quantifying the Impacts of Expanding Social Protection on Efficiency and Equity: Evidence from a Behavioral Microsimulation Model for Ghana," International Journal of Microsimulation, International Microsimulation Association, vol. 12(1), pages 105-123.
    4. Sansone, Dario, 2019. "Pink work: Same-sex marriage, employment and discrimination," Journal of Public Economics, Elsevier, vol. 180(C).
    5. Myoung-jae Lee & Sanghyeok Lee, 2021. "Difference in Differences and Ratio in Ratios for Limited Dependent Variables," Papers 2111.12948, arXiv.org, revised Aug 2023.
    6. Bergolo, Marcelo & Galván, Estefanía, 2018. "Intra-household Behavioral Responses to Cash Transfer Programs. Evidence from a Regression Discontinuity Design," World Development, Elsevier, vol. 103(C), pages 100-118.
    7. Folgerø, Ingrid Kristine & Harding, Torfinn & Westby, Benjamin, 2017. "Going Fast or Going Green? Evidence from Environmental Speed Limits in Norway," Discussion Paper Series in Economics 12/2017, Norwegian School of Economics, Department of Economics.
    8. Andreas Georgiadis & Liza Benny & Paul Dornan & Jere Behrman, 2021. "Maternal Undernutrition in Adolescence and Child Human Capital Development Over the Life Course: Evidence from an International Cohort Study," Economica, London School of Economics and Political Science, vol. 88(352), pages 942-968, October.
    9. Gibbons, Steve & Overman, Henry G. & Patacchini, Eleonora, 2015. "Spatial Methods," Handbook of Regional and Urban Economics, in: Gilles Duranton & J. V. Henderson & William C. Strange (ed.), Handbook of Regional and Urban Economics, edition 1, volume 5, chapter 0, pages 115-168, Elsevier.
    10. Myoung-jae Lee & Yasuyuki Sawada, 2020. "Review on Difference in Differences," Korean Economic Review, Korean Economic Association, vol. 36, pages 135-173.
    11. Sloczynski, Tymon, 2018. "A General Weighted Average Representation of the Ordinary and Two-Stage Least Squares Estimands," IZA Discussion Papers 11866, Institute of Labor Economics (IZA).
    12. John Gibson, 2019. "Are You Estimating the Right Thing? An Editor Reflects," Applied Economic Perspectives and Policy, Agricultural and Applied Economics Association, vol. 41(3), pages 329-350.
    13. Joshua D. Angrist & Jörn-Steffen Pischke, 2010. "The Credibility Revolution in Empirical Economics: How Better Research Design Is Taking the Con out of Econometrics," Journal of Economic Perspectives, American Economic Association, vol. 24(2), pages 3-30, Spring.
    14. aus dem Moore, Jan Peter & Spitz-Oener, Alexandra, 2012. "Bye bye, GI: The impact of the US military drawdown on local German labor markets," SFB 649 Discussion Papers 2012-024, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    15. Marcelo Bergolo & Guillermo Cruces, 2014. "Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension," CEDLAS, Working Papers 0161, CEDLAS, Universidad Nacional de La Plata.
    16. Alfredo Schclarek & Mauricio Caggia, 2017. "Household saving and labor informality: the case of Chile," Journal Economía Chilena (The Chilean Economy), Central Bank of Chile, vol. 20(3), pages 052-080, December.
    17. Bergolo, M. & Cruces, G., 2021. "The anatomy of behavioral responses to social assistance when informal employment is high," Journal of Public Economics, Elsevier, vol. 193(C).
    18. Michael Geruso & Dean Spears, 2018. "Heat, Humidity, and Infant Mortality in the Developing World," NBER Working Papers 24870, National Bureau of Economic Research, Inc.
    19. Marno Verbeek, 2017. "Using linear regression to establish empirical relationships," IZA World of Labor, Institute of Labor Economics (IZA), pages 336-336, February.
    20. Paul Goldsmith-Pinkham & Peter Hull & Michal Kolesár, 2024. "Contamination Bias in Linear Regressions," American Economic Review, American Economic Association, vol. 114(12), pages 4015-4051, December.

    More about this item

    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J46 - Labor and Demographic Economics - - Particular Labor Markets - - - Informal Labor Market

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aep:anales:4683. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Juan Manuel Quintero (email available below). General contact details of provider: https://edirc.repec.org/data/aaeppea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.