Resumo

MARDONES, Cristian  e  SEPULVEDA, Luis. Ex-post evaluation of tax credit known as 'franquicia SENCE' for labor training and its effect on Chileanfirms. estud.gerenc. [online]. 2017, vol.33, n.143, pp.163-176. ISSN 0123-5923.  https://doi.org/10.1016/j.estger.2017.03.001.

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.

Palavras-chave : Ex-post evaluation; Labor training; Tax credit; Panel data.

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