This article studies how social insurance programs shape individual’s incentives to take up registered employment and to report earnings to the tax authorities. The analysis is based on a social insurance reform in Uruguay that extended healthcare coverage to the dependent children of...

This article analyzes changes in male and female participation in the Uruguayan labor market during 1991 to 2009. We estimate labor market participation probability, the uncompensated wage elasticity of market work hours and determinants changes and its inciedence through time, both for...

In this research we evaluate an alternative redistributive scheme for Uruguay. Specifically,we analyze the impacts on equity and efficiency of substituting the new conditional cash transfer program (Asignaciones Familiares – AFAM-) and direct taxes (personal income tax–IRFP-) by a negative...