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

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  • 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
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. Sebastian Galiani & Federico Weinschelbaum, 2012. "Modeling Informality Formally: Households And Firms," Economic Inquiry, Western Economic Association International, vol. 50(3), pages 821-838, July.
    4. Joshua D. Angrist & Jörn-Steffen Pischke, 2009. "Mostly Harmless Econometrics: An Empiricist's Companion," Economics Books, Princeton University Press, edition 1, number 8769.
    5. repec:ilo:ilowps:484593 is not listed on IDEAS
    6. 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.
    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.
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    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

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