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- Title
Uruguay's 'single tax' social protection scheme for the self-employed.
- Authors
AMARANTE, Veronica; PERAZZO, Ivone
- Abstract
Extending social security coverage to self-employed workers is a major challenge in Latin America. In 2007, Uruguay eased the rules applying to its 'single tax' social security scheme for microenterprises, as a result of which a considerable number of self-employed workers were able to join. The authors analyse the characteristics and employment conditions of these workers between 2000 and 2010, look at how social security coverage increased as a result of the amended single tax scheme, and assess the scheme's potential for incorporating greater numbers of workers.
- Subjects
LATIN America; SINGLE tax; FREELANCERS; EMPLOYEE rights; SOCIAL security; SMALL business
- Publication
International Labour Review, 2013, Vol 152, Issue 3/4, p559
- ISSN
0020-7780
- Publication type
Article
- DOI
10.1111/j.1564-913X.2013.00194.x