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    • A Taxonomy of Colombia’s Informal Labor Market 

      Fernández, C.; Villar, L. (Caracas, 2016)
      A taxonomy of the informal labor market is extremely important to understand and handle informality, particularly in a country as Colombia where this phenomenon is large and heterogeneous. As we will argue in this paper, ...
    • The impact of lowering the payroll tax on informality in Colombia 

      Fernández, C.; Villar, L. (Caracas, 2016)
      The Colombian government recently reformed the tax law by reducing payroll contributions from 29.5% to 16% and substituting them with a profit tax. The law was passed in December 2012, and two years later the informality ...