Informality: Sectoral Selection and Earnings in Uruguay

In this paper we define informal workers as those who are not contributing to the social security system. We analyse the likelihood of being informal and we estimate the differentials in earnings between sectors using both the OLS estimation and a switching regression model. We assess the premium for being formal by predicting five different proxies of the average gap. We use the crosssection data reported in a 2005 household survey. We find that formality is more likely among the better-educated, women, people residing in the capital city, heads of households and full-time workers. In addition, we find that according to the five measures of the gap, earnings are higher in the formal than in the informal sector.informal sector, wage differential

Caracterización socioeconómica de las personas con privaciones habitacionales : un abordaje de los usuarios de la red de refugios de Montevideo

The aim of this research is to assess the homeless’ characteristics in Montevideo, pointing out in their capacity to link with the community. Given the capabilities and functioning framework developed by Amartya Sen, we analyze the multidimensionality poverty and the social exclusion. Even if these individuals share the fact that they have slept at least one night during the winter in a homeless’ shelter, there are many differences in their functionings. We carried out a survey in a representative day in the winter of 2005, with socio economic questions, and also we implement a Rorschach’s test. The main results are: even if their income is below to the poverty line, they do not present high levels of extreme poverty respect to their income. They have extremely weak primary affective links and many difficulties to have a job. Finally, there are differences between males and females respect to their labor market performance and their homelessness’ path.socioeconomic characteristics, homeless, Capability approach, Rorschach’s test.

Informality Sectoral Selection and Earnings in Uruguay

In this paper we define an informal worker as one who is not contributing to the social security system. We analyze the likelihood of being an informal worker, and we estimate the differentials in earnings between sectors using the OLS estimation and a switching regression model. We find that formality is more likely among the better-educated, and among men, those residing in the capital city, and heads of households. In addition, we find that according to five different proxies of the average gap for salaried workers and several sub-samples, earnings are higher in the formal than in the informal sector for all the samples.informal sector, wage differential

Policy implications of suboptimal choice: theory and evidence: misperceptions about tax audits

For some entities, such as self-employed individuals reporting income taxes or firms reporting value-added taxes, the optimal evasion rate depends substantially on audit features like audit probabilities and penalty rates (Allingham and Sandmo 1972). Whereas it is easy for firms to find other important information such as inflation rates or exchange rates, it is difficult to find information about the probability of being audited and penalty rates. Indeed, Bérgolo et al. (2017) show evidence that firms have large misperceptions about these audit features.1 In this paper, we expand their analysis to explore the sources of these misperceptions.Fil: Bérgolo, Marcelo. Universidad de la República; UruguayFil: Ceni, Rodrigo. Universidad de la República; UruguayFil: Cruces, Guillermo Antonio. Universidad Nacional de La Plata. Facultad de Ciencias Económicas. Departamento de Ciencias Económicas. Centro de Estudios Distributivos Laborales y Sociales; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata; ArgentinaFil: Giaccobasso, Matias. University of California at Los Angeles; Estados UnidosFil: Perez Truglia, Ricardo. University of California at Los Angeles; Estados Unido

El sistema NTA: método de estimación para Uruguay (1994)

The National Transfers Accounts (NTA) system seeks to measure intergenerational transfers at the aggregate level consistent with National Income and Product Accounts. The method of estimation is shared by many countries and is depicted in the web page www.schemearts.com/proj/nta/. In this paper we describe the applied procedure in the estimation of Uruguayan NTA. Specifically, we analyze the data sources and the estimation methods. We also include the description of institutions whose characteristics lead to some methodological decisions.Intergenerational transfers, generational accounts

Tax Audits as scarecrows. Evidence from a large-scale field experiment

The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with Uruguays tax authority to address this question. We sent letters to 20,440 small- and medium sized firms that collectively paid more than 200 million dollars in taxes per year. Our letters provided exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates. We measured the effect of these signals on their subsequent perceptions about the auditing process,based on survey data, as well as on the actual taxes paid, based on administrative data. We find that providing information about audits had a significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds.Fil: Bergolo, Marcelo. Universidad de la República; UruguayFil: Ceni, Rodrigo. Universidad de la República; UruguayFil: Cruces, Guillermo Antonio. Universidad Nacional de La Plata. Facultad de Ciencias Económicas. Departamento de Ciencias Económicas. Centro de Estudios Distributivos Laborales y Sociales; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata; ArgentinaFil: Giaccobasso, Matias. University of California at Los Angeles; Estados UnidosFil: Perez Truglia, Ricardo. University of California at Los Angeles; Estados Unido

Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment

The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with a tax authority to address this question. We sent letters to 20,440 small- and medium-sized firms that collectively paid more than US$200 million in taxes per year. We find that providing information about audits significantly affected tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972)

Perfil antropométrico e ingestão alimentar de jogadores de futebol de Palmeira das Missões-RS, conforme posição em campo

A prática de esportes coletivos, principalmente o futebol, requer demandas de nutrientes mais elevadas em virtude do desgaste ocasionado, com isso, realizar análises do consumo alimentar e da composição corporal são de grande importância para regularizar esses quesitos e promover a melhora do desempenho de cada jogador em campo. O presente estudo objetivou avaliar o perfil antropométrico e o consumo alimentar de jogadores de futebol, verificando se existem diferenças relacionadas às posições ocupadas em campo. Trata-se de um estudo descritivo com abordagem quantitativa com analise de 20 jogadores profissionais de futebol de Palmeira das Missões-RS, participantes da Segunda Divisão Gaúcha em 2015. As avaliações foram realizadas em período de competição, onde a ingestão alimentar foi verificada por meio de Recordatório 24 horas e a composição corporal analisada pela impedância elétrica. Apresentou-se um percentual de gordura elevado (17,64 ± 2,54%) em todo o grupo. Em relação à ingestão alimentar, verificou-se uma dieta hipoglicídica e hiperproteica, e com consumo energético abaixo das recomendações individuais em 40% da amostra. Embora se tenha observado variações de valores em relação ao posicionamento em campo, não foram observadas diferenças significativas. Conclui-se com o estudo que o grupo de jogadores das posições de goleiro e zagueiro são os mais altos e foi considerado inapropriado o percentual de gordura, sendo maior no grupo de laterais. O consumo de energia, proteína e carboidrato apresentaram inadequação sem diferença entre as posições. Com isso, seriam necessárias intervenções nutricionais, para uma melhora do desempenho em campo. ABSTRACT Anthropometric profile and food intake of football players from Palmeira das Missões-RS, according to their field positioningThe practice of team sports, especially football, requires higher nutrient requirements under caused wear, thus, perform analysis of food consumption and body composition are of great importance to regulate these questions and promote the performance improvement of each squad. This study aimed to evaluate the anthropometric profile and food intake of football players, making sure that there are differences related to the positions occupied in the field. This is a descriptive study with a quantitative approach with analysis of 20 football professional players from Palmeira das Missões-RS, participants of the Second Division Gaucha in 2015. The evaluations were performed in competition period where food intake was verified by Recall through 24 hours and body composition analyzed by electrical impedance. It presented a percentage of high fat (17.64 ± 2.54%) in the group. In relation to food intake, there was a high-protein and low carbohydrate diet, and energy consumption of individual recommendations below 40% of the sample. Although it has been observed variations of values in relation to the positioning in the field, no significant differences were observed. It concludes with the study that the group of players from the goalkeeper and defender positions are the highest and was considered inappropriate the percentage of fat, and higher in the side group. The consumption of energy, protein and carbohydrate showed inappropriateness no difference between the positions. Thus, nutritional interventions would be needed for an improved field performance

Pension schemes and labor supply in the formal and informal sector

Abstract This paper analyzes the participation path of workers in the formal and informal sectors throughout their lives and their pension eligibilities, as well as how the social security scheme can change the aforementioned participation path. High levels of informality have impacts on the benefits that workers receive, especially their pension benefits. I use Argentinean panel data from 1995 to 2008 to construct a structural discrete choice model which estimates the population’s labor path and their pension eligibilities. I find evidence that low-educated workers have difficulties to obtain a pension by the age of 65 and even by age 70. Policy experiments show that if the parameters are fixed as in the pay-as-you-go (PAYG) model, there is a slight reduction in the years worked in the formal sector and the percentage of workers who obtain a Full pension. If the pension requirements (minimum age and years contributing) are stricter, there is an increase in the years spent in the formal sector but it is not sufficient to achieve the benchmark level of pension coverage. If the requirements are looser, there is a reduction in the amount of time spent in formality to contribute up to the new threshold

Preferencias adaptativas y capacidades: El caso de los sin techo en Montevideo

The aim of this research is observe the links between the monetary poverty, deprivation on attachment, and the develop of adaptive preferences. We work with a sample of individuals who sleep in the Montevideo's shelter net, collecting socioeconomic and psycologic information through a specific survey and the Rorschach test. We find evidence about the develop of adaptive preference in these individuals, and we assess the question if it is the life in the shelters one of the main reasons why the individuals adapt their preference respect to the feasibility of the life far of this protection.El objetivo de este trabajo es observar los vínculos entre la pobreza monetaria, las privaciones vinculares, y el desarrollo de preferencias adaptativas. La población considerada es la usuaria de la red de refugios de Montevideo: se utilizan datos socio-económicos que surgen de una encuesta específicamente diseñada para este trabajo e información psicológica que se obtiene a partir de la aplicación del test de Rorschach. Se concluye que existe evidencia respecto al desarrollo de preferencias adaptativas en los usuarios de la red de refugios de Montevideo, al tiempo que se plantea la interrogante respecto a si la propia vida en los refugios no conlleva que se ajusten las preferencia respecto a la viabilidad de llevar vidas alternativas alejadas del refugio