Centre de Referència en Economia Analítica Barcelona Economics Working Paper Series Working Paper n o 132 Wage-Shifting Effects of Severance Payments Savings Accounts in Colombia
Centre de Referència en Economia Analítica Barcelona Economics Working Paper Series Working Paper n o 132 Wage-Shifting Effects of Severance Payments Savings Accounts in Colombia
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巴塞罗那经济分析参考中心经济工作论文系列第 132 号工作论文 哥伦比亚遣散费储蓄账户的工资转移效应
DOI：
10.1920/wp.ifs.2002.0203
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发表时间：
2004
期刊：
影响因子：
--
通讯作者：
Adriana Kugler
中科院分区：
文献类型：
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作者：
Adriana Kugler
1990年，哥伦比亚用新的遣散费储蓄帐户制度取代了其传统的遣散费制度。虽然遣散费通常是合理的，因为它为收入损失提供了保险，但它也增加了雇主的成本，扭曲了雇佣决策。这些扭曲的程度在很大程度上取决于有多少遣散费成本可以从雇主身上转移到工人身上。遣散费的影响可能不会完全改变的一个原因是，员工可能担心公司会宣布破产，“拿了钱就跑”。spsa体系消除了这种道德风险问题，因此它应该有助于以较低工资的形式将遣散费成本转嫁给工人。哥伦比亚全国家庭调查的实证结果表明，spsa的引入降低了总遣散费贡献的60%至80%的工资。这些结果与spsa引入后位移增加一致。JEL代码：E2， H2, J3, J6。
In 1990 Colombia replaced its traditional system of severance payments with a new system of severance payments savings accounts (SPSAs). Although severance payments are often justified on the grounds that they provide insurance against earnings loss, they also increase costs for employers and distort employment decisions. The extent of these distortions depends largely on how much of the costs of severance pay can be shifted from employers to workers. One reason why the effects of severance pay may not be completely shifted is that workers may fear the firm will “take the money and run” by declaring bankruptcy. A system of SPSAs eliminates this moral hazard problem, so it should facilitate the shifting of severance payments’ costs to workers in the form of lower wages. Empirical results using the Colombian National Household Surveys indicate that the introduction of SPSAs lowered wages by between 60% and 80% of total severance payment contributions. These results are consistent with increased shifting after SPSAs were introduced. JEL Codes: E2, H2, J3, J6.