Políticas de fomento del empleo en las PyMEs y su impacto en el financiamiento de la seguridad social: estimación del costo fiscal

Autor: Calabria, Alejandro A., Rottenschweiler, Sergio
Rok vydání: 2014
Předmět:
Popis: The creation of employment and its formalization is, undoubtedly, a controversial and relevant topic in Argentina. At present, a law project on this subject is under debate: "Promoting Registered Employment and Labor Fraud Prevention", whose aim is to promote employment and/or formalization of new employees, primarily in micro, small and medium-sized enterprises, through the reduction of employer contributions. This decrease in public incomes should be compensated by other sources in order not to affect severely the financing of social security. This paper discusses the contribution that small and medium-sized enterprises to the social security system and examines the impact of the reduction of employer contributions to the financing of social security.
Databáze: OpenAIRE