The formalization of self-employed workers in Argentina : Analysis of the Social Monotax program and the factors determining its scope

Informality is a persistent phenomenon in Latin American economies, and it affects the poorest self-employed workers. Public programs that encourage entrepreneurship among vulnerable populations aim to create employment, while promoting social inclusion through work. A public policy design consisten...

Descripción completa

Autor Principal: Castelao Caruana, María Eugenia
Otros Autores: Consejo Nacional de Investigaciones Científicas y Ténicas (CONICET)
Formato: info:eu-repo/semantics/article
Idioma: spa
Publicado: Universidad de La Salle. Revistas. Equidad & Desarrollo. 2016
Materias:
Acceso en línea: http://revistas.lasalle.edu.co/index.php/ed/article/view/3636
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
Sumario: Informality is a persistent phenomenon in Latin American economies, and it affects the poorest self-employed workers. Public programs that encourage entrepreneurship among vulnerable populations aim to create employment, while promoting social inclusion through work. A public policy design consistent with this objective highlights the need to develop programs that facilitate the formalization of vulnerable self-employed workers. With this perspective, the Argentine government has implemented, since 2004, a special tax regime called “Social Monotax.” This paper identifies the challenges faced by this program regarding its development and implementation since its inception to the present, as well as the strategies adopted to address them. In addition, it explores the limits of the program in reaching the target population as a result of its own development; also due to the conditions that characterize these workers.