Saved in:
| Main Authors: | , |
|---|---|
| Format: | Artículo científico |
| Published: |
International Labour Organization
2013
|
| Online Access: | https://researchrepository.ilo.org/esploro/outputs/journalArticle/Uruguays-single-tax-social-protection-scheme/995218793702676 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Table of 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