This article reviews simplified taxation for small taxpayers in Latin America and then presents and discusses the simplified single tax regime with access to social protection for Argentina. In recent years, the interest of tax policy in small taxpayers has increased: companies or individuals,...

Este documento aborda en forma sintética las posibilidades y desafíos del establecimiento de un sistema de negociación colectiva multinivel en Chile a partir de la revisión de la experiencia internacional reciente en países como Australia, Nueva Zelanda, Dinamarca y otros miembros de la...

This brief reviews two rounds of pension reforms in ten Latin American countries to determine whether they are moving away from individual retirement accounts (IRAs). Although the idea is provocative, we conclude that the notion of “moving away from IRAs” is insufficient to characterize the...

In the last decades, the pension system in Argentina has experienced important changes that included the introduction of an individual account defined-contribution component (or individual capitalisation) in 1994 and its subsequent reversal to a defined benefit pay-as-you-go pension scheme in...

This article reviews two rounds of pension reform in ten Latin American countries to determine whether they are moving away from individual retirement accounts (IRAs). Although the idea is provocative, we conclude that the notion of ‘moving away from IRAs’ is insufficient to characterise the...

This article discusses the future of social protection in Latin America and the challenges the region faces in the three key performance areas: coverage, sufficiency and sustainability. In particular, the article analyses how coverage is strongly determined by the structure of employment; the...

The pension system in Argentina has undergone important changes in the last decades, from the structural reform in the 1990s to its subsequent re-nationalization and expansion of coverage in the 2000s. Despite its maturity, the system has not been able to clearly align its objectives with the...

In a brief period of time after the 2001-2002 crisis, there was a dramatic fall in informal salaried employment in Argentina. Informal employment—also called “non-registered employment”—refers to employment for which no social security contribution is made. This indicator dropped by...

En 1981, Chile inició una ronda de reformas a los sistemas de pensiones que introdujo cuentas individuales de pensión de tipo obligatorio, alejándose así de los sistemas públicos. A principios de los 1990s, otros diez países Latinoamericanos siguieron el ejemplo de Chile. En años...

This paper identifies and assesses the mechanisms used to formulate and to implement the employment policy in Argentina. Specifically, it investigates the range of factors that have had a direct or indirect effect on determining the institutional organization surrounding such policies, as well...