Artículos de revistas
Evaluación ex-post de franquicia tributaria SENCE para capacitación laboral y su efecto sobre empresas chilenas
Fecha
2017-04-01Autor
Mardones, Cristian
Sepúlveda, Luis
Institución
Resumen
This study analyses the impact that a tax credit known as ‘franquicia SENCE’ for labor training has on a
sample of Chilean firms. A quasi-experimental method is used to evaluate the impact of this program,
using data from the first, second and third wave of the Longitudinal Survey of Firms, applied by the Instituto
Nacional de Estadísticas of Chile. Although several previous studies show positive and statistically
significant effects on treated workers (employability and/or wages), the results of this study show that
this is not completely true at the firm level, since there are no significant impacts on sales and sales
growth. However, there is an increase in sales per employee and in hiring skilled production workers.