Table 4 Fiscal reform effects on government revenue (a) (percentage point change with respect to the benchmark)
From: The effect of payroll taxes on employment and wages under high labor informality
| Reform scenario A | Reform scenario B | |
|---|---|---|
| Total revenue | −0.32 | −0.31 |
| Value-added tax | 0.23 | 0.19 |
| Corporate income tax | 0.12 | 0.21 |
| Payroll (CSI) tax | −0.67 | −0.71 |