Bibliographic citations
Huertas, G., (2023). Impacto de la Presión Tributaria sobre el Mercado Laboral, un estudio longitudinal en el periodo del 2008-2021 [Trabajo de investigación, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669547
Huertas, G., Impacto de la Presión Tributaria sobre el Mercado Laboral, un estudio longitudinal en el periodo del 2008-2021 [Trabajo de investigación]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669547
@misc{sunedu/3488633,
title = "Impacto de la Presión Tributaria sobre el Mercado Laboral, un estudio longitudinal en el periodo del 2008-2021",
author = "Huertas Morante, Gianfranco Enrique",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
Tax pressure is an important indicator to compare the fiscal effort of the society of a country with respect to others. This is reflected in tax revenues which represent in the Peruvian case around 15%-17% of GDP (BCRP, 2022), among the most important are VAT and IR, these two taxes represent 54% and 38% of tax revenues respectively (MEF, 2022). Likewise, tax reforms can have both positive and negative impacts on both tax pressure and the labor market depending on the specific characteristics of the reform and the context in which it is implemented (Mertens & Ravn, 2014). According to Lora and Fajardo-González (2016), an increase in taxes increases informality and reduces labor productivity. On the other hand, Cloyne (2013) indicates that the impact of tax changes on the economy is more pronounced in the short term than in the long run. long term. Therefore, this longitudinal research analyzes the impact that the tax reforms given in recent years have on the Peruvian labor market through a panel model, concluding that an increase in the collection of VAT and IR reduces labor demand, produces an increase in informality and therefore lower tax pressure in line with international evidence.
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