Template-Type: ReDIF-Article 1.0 Author-Name: Alvaro Pinzón Author-Name: Marcela Eslava Author-Name: Marcela Meléndez Author-Name: Raquel Bernal Title: Switching from Payroll Taxes to Corporate Income Taxes: Firms’ Employment and Wages after the 2012 Colombian Tax Reform Journal: Economía Pages: 41-74 Volume: 18 Issue: 1 Year: 2017 DOI: 10.1353/eco.2017.0007 Handle: RePEc:aoo:676996