Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Medina Author-Name: Leonardo Fabio Morales Title: Assessing the Effect of Payroll Taxes on Formal Employment: The Case of the 2012 Tax Reform in Colombia Journal: Economía Pages: 75-124 Volume: 18 Issue: 1 Year: 2017 DOI: 10.1353/eco.2017.0008 Handle: RePEc:aoo:676997