scholarly journals The Labor Market Effects of Part-Time Contributions to Social Security: Evidence from Colombia

2021 ◽  
Author(s):  
Brenda Samaniego de la Parra ◽  
Andrea Otero-Cortés ◽  
Leonardo Fabio Morales
Keyword(s):  
Tax Reform ◽  
Fixed Costs ◽  
Labor Contracts ◽  
Formal Sector ◽  
Market Effects ◽  
Percentage Points ◽  
Time Work ◽  
Part Time ◽  
Matched Data ◽  
Part Time Work

In 2014, Colombia implemented a policy that added flexibilization to labor contracts for part-time workers that reduced the quasi-fixed costs of employing formal workers. We find that the reform increased the probability of entering the formal sector within the targeted population: low-wage, part-time workers. We use administrative employer-employee matched data and leverage variation across cities and industries in demand for part-time work before the reform. We find that, after the tax reform, the change in the total number of formal workers is 6 percentage points higher at firms that use the new contracts relative to their counterparts that choose not to hire low-wage, formal, part-time workers under the new tax form. Mean daily wages temporarily declined after the reform.

scholarly journals Part-time strategies of women and men of childbearing age in the Netherlands and Australia

2019 ◽  
pp. 265-288
Author(s):  
Mara A. Yerkes ◽  
Belinda Hewitt
Keyword(s):  
The Netherlands ◽  
Full Time ◽  
Childbearing Age ◽  
Men And Women ◽  
Market Effects ◽  
Work Strategies ◽  
Time Work ◽  
Part Time ◽  
Work Family ◽  
Part Time Work

This chapter contributes to the dualization debate by investigating the extent to which gender unequal part-time work patterns reflect insider - outsider labour market effects (e.g. based on gender and occupational effects) by comparing the Netherlands - a country with high protection of part-time workers - with Australia - a country with minimal protection. We focus on the part-time work strategies of men and women of childbearing age, bridging dualization theory with work-family theory. We explore both the extent of dualization between men and women (how women and men differ in their part-time employment patterns) as well as possible dualization effects within part-time work, considering variation in part-time work strategies among women in both countries. Our findings suggest dualization between part-time and full-time workers exists in both countries. Crucially, we find that dualization exists within part

Does Health Reform Lead to an Increase in Early Retirement? Evidence from Massachusetts

ILR Review ◽  
2016 ◽  
Vol 70 (3) ◽  
pp. 704-732 ◽  
Author(s):  
Bradley T. Heim ◽  
LeeKai Lin
Keyword(s):  
Health Reform ◽  
Early Retirement ◽  
Control Group ◽  
Full Time ◽  
Percentage Points ◽  
Time Work ◽  
Part Time ◽  
Using Data ◽  
The Impact ◽  
Part Time Work

This article estimates the impact of the 2006 Massachusetts health reform on the decision of individuals to retire early. Using data from the American Community Survey that spans 2004 through 2012, the authors estimate difference-in-differences models for retirement using individuals from other northeastern states as the control group. The estimates suggest that the reform led women to increase early retirement from full-time work by 1.1 percentage points (from a base of 4.8%) and to increase part-time work by 1.1 percentage points (from a base of 30%). Though no significant effects were found for men overall, the estimates imply that the reform led to an increase in retirement and part-time work among lower-income men.

TAX FOR THE SELF-EMPLOYED: PROS AND CONS

2020 ◽  
Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev
Keyword(s):  
Income Tax ◽  
The State ◽  
The Self ◽  
State Budget ◽  
Self Employment ◽  
Time Work ◽  
Part Time ◽  
Pros And Cons ◽  
Crisis Conditions ◽  
Part Time Work

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.

scholarly journals Good or bad jobs? Characteristics of older female part‐time work

2021 ◽  
Author(s):  
Maeve O'Sullivan ◽  
Christine Cross ◽  
Jonathan Lavelle
Keyword(s):  
Time Work ◽  
Female Part ◽  
Part Time ◽  
Part Time Work
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