Urban wage gaps in Colombia and the impact of a national payroll tax policy
利用哥伦比亚2012年工资税改革，通过三重差分法分析2011-2014年月度数据，发现旨在减少非正规就业的国家政策能显著缩小城市间工资差距，对研究区域不平等和税收政策的经济学者有参考价值。
In this paper we analyse the unintended effects of a national policy. We explore how national payroll taxes policies can explain changes in wage gaps between cities. To do so, we exploit a payroll tax reform implemented in 2012 in Colombia. Using monthly data between 2011 and 2014, we estimate the effect of this policy in the lower part of the income distribution, and in particular at a window around the minimum wage, relying on a triple-difference estimation. Our results suggest that national policies aimed at reducing informality can have important effects in reducing wage gaps across cities.