scholarly journals Nonprofit Sector and Part-Time Work: An Analysis of Employer-Employee Matched Data of Child Care Workers

2001 ◽  
Author(s):  
Naci H. Mocan ◽  
Erdal Tekin
Keyword(s):  
Child Care ◽  
Nonprofit Sector ◽  
Child Care Workers ◽  
Care Workers ◽  
Time Work ◽  
Part Time ◽  
Matched Data ◽  
Part Time Work

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.

Part-Time Work and Child Care Choices for Mothers of Preschool Children

1993 ◽  
Vol 55 (1) ◽  
pp. 146 ◽  
Author(s):  
Karen Fox Folk ◽  
Andrea H. Beller
Keyword(s):  
Child Care ◽  
Preschool Children ◽  
Time Work ◽  
Part Time ◽  
Part Time Work

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.

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