Template-Type: ReDIF-Article 1.0 Author-Name: Adriana D. Kugler Author-Name: Maurice D. Kugler Author-Name: Luis O. Herrera-Prada Title: Do Payroll Tax Breaks Stimulate Formality?: Evidence from Colombia’s Reform Journal: Economía Pages: 3-40 Volume: 18 Issue: 1 Year: 2017 DOI: 10.1353/eco.2017.0006 Handle: RePEc:aoo:676995