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- W2494786097 abstract "Abstract At present social insurance (SI) systems in most Latin American countries are financed primarily through taxes on labor, including both payroll taxes that finance contributory SI regimes and other taxes on wages and labor income that finance a broader array of social programs. Payroll taxes that are explicitly linked to social insurance programs are levied at rates ranging from a low of about 8 percent in Mexico to a high of about 45 percent in Colombia. By definition, these taxes are applied only to the formal sector of the economy. Similarly, many of the benefits from the social programs financed by these taxes may be claimed only by those who are or have been employed in the formal sector and have therefore contributed to funding the programs, although there is often no tight connection between taxes paid and benefits received. This chapter focuses on the efficiency of payroll taxes (PRT) compared to value-added taxes (VAT) as a means of financing social programs in countries with important informal sectors. The analysis highlights a number of key factors that favor incremental financing of social insurance through a broad-based tax like VAT in Latin America in place of expansion of the payroll tax." @default.
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- W2494786097 date "2014-12-04" @default.
- W2494786097 modified "2023-10-16" @default.
- W2494786097 title "Financing Social Expenditures in Developing Countries" @default.
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- W2494786097 doi "https://doi.org/10.1093/acprof:oso/9780199685233.003.0013" @default.
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