Table 5. Impact of Su Declaración on Employment, for Enterprises with between 1 and 25 Employees Variable
Workers employed for ≤ 3 months (1)
(2)
(3)
(4)
(5)
Panel A: registered employment Su Declaración
0.004***
0.003***
0.003***
0.002
0.002*
(0.001)
(0.001)
(0.001)
(0.003)
(0.001)
Panel B: nonregistered employment Su Declaración
-0.001
-0.001
-0.007**
-0.008
-0.004**
(0.003)
(0.003)
(0.003)
(0.010)
(0.002)
Fixed effects: firm size
Yes
Yes
Yes
Yes
Yes
Quarter dummies
Yes
Yes
Yes
Yes
Yes
Year dummies
Yes
Yes
Yes
Yes
No
Quarter-year dummies
No
No
No
Yes
No
Linear time trend – firm size
No
No
No
No
Yes
495,817
495,817
173,557
173,557
173,557
Number of observations
Note: The coefficients indicate the change in probability that a worker had obtained a registered job in the last three months in Panel A and a nonregistered job in Panel B. The robust standard errors are shown in brackets beneath each coefficient and are obtained by using a cluster for the year/company size. All columns include workforce characteristics except (1). Columns (1) and (2) use all available surveys (from the third quarter of 2003 till the fourth quarter of 2009) and Columns (3) (4) and (5) are restricted to the period ranging from the fourth quarter of 2006 to the fourth quarter of 2008. The sample excludes those employed in the public sector and those working in enterprises with more than 26 employees. * Coefficient is statistically significant at the 10 percent level; ** at the 5 percent level; * at the 1 percent level; no asterisk means the coefficient is not different from zero with statistical significance.
6 – Analysis of the Results The systems Mi Simplificación and Su Declaración are innovative management tools designed to simplify labor registration procedures and the issuance of social security payment vouchers for smaller enterprises, which encounter the greatest difficulty in complying with the bureaucratic requirements of labor registration. The evidence that arises from the accountants’ surveys shows that, according to the majority of system users, the administrative procedures were indeed made
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