Uruguay's “single tax” social protection scheme for the self-employed
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Organización Internacional del Trabajo (OIT)
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| Format: | Artículo científico |
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International Labour Organization
2013
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| _version_ | 1874525371433484290 |
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| author | Verónica Amarante Ivone Perazzo |
| author_facet | Verónica Amarante Ivone Perazzo Verónica Amarante Ivone Perazzo |
| contents | Uruguay's “single tax” social protection scheme for the self-employed Verónica Amarante Ivone Perazzo Extending social security coverage to self-employed workers is a major challenge in Latin America. In 2007, Uruguay eased the rules applying to its “single tax” social security scheme for microenterprises, as a result of which a considerable number of self-employed workers were able to join. The authors analyse the characteristics and employment conditions of these workers between 2000 and 2010, look at how social security coverage increased as a result of the amended single tax scheme, and assess the scheme’s potential for incorporating greater numbers of workers. 10.1111/j.1564-913X.2013.00194.x DOI https://doi.org/10.1111/j.1564-913X.2013.00194.x publication.journalArticle |
| format | Artículo científico |
| id | ilo_995218793702676 |
| institution | Organización Internacional del Trabajo (OIT) |
| publishDate | 2013 |
| publisher | International Labour Organization |
| spellingShingle | Uruguay's “single tax” social protection scheme for the self-employed Verónica Amarante Ivone Perazzo Uruguay's “single tax” social protection scheme for the self-employed Verónica Amarante Ivone Perazzo Extending social security coverage to self-employed workers is a major challenge in Latin America. In 2007, Uruguay eased the rules applying to its “single tax” social security scheme for microenterprises, as a result of which a considerable number of self-employed workers were able to join. The authors analyse the characteristics and employment conditions of these workers between 2000 and 2010, look at how social security coverage increased as a result of the amended single tax scheme, and assess the scheme’s potential for incorporating greater numbers of workers. 10.1111/j.1564-913X.2013.00194.x DOI https://doi.org/10.1111/j.1564-913X.2013.00194.x publication.journalArticle |
| title | Uruguay's “single tax” social protection scheme for the self-employed |
| url | https://researchrepository.ilo.org/esploro/outputs/journalArticle/Uruguays-single-tax-social-protection-scheme/995218793702676 |