@article{Caceres-Hernandez:99103,
      recid = {99103},
      author = {Caceres-Hernandez, Jose Juan and Gonzalez-Gomez, Jose  Ignacio and Nuez-Yanez, Juan Sebastian and Ramos-Henriquez,  Jose Manuel},
      title = {Impacto de la reforma del REASS en la agricultura canaria},
      journal = {Economia Agraria y Recursos Naturales},
      address = {2010-12},
      number = {1380-2016-115437},
      pages = {14},
      year = {2010},
      abstract = {This paper deals with the potential effects on the  profitability of Canary Islands’ farms due to the Special  National Insurance System for Agricultural Workers Reform  which was put in place in 2009 by the Spanish Government  Ministry of Labour and Immigration. The effect on the  employers’ National Insurance contributions per working day  is analysed. Based on this analysis, the impact on costs  and benefits in several farms which cultivate bananas,  tomatoes or flowers is evaluated. According to the
results,  it is concluded that these farms cannot afford the costs’  increase derived from the reform if profitability per  product unit or per surface should be maintained. On the  other hand, the effect of changes in
the contribution basis  is softened to a great extent by the application of  compensatory deductions, which are likely to disappear on  the long term.},
      url = {http://ageconsearch.umn.edu/record/99103},
      doi = {https://doi.org/10.22004/ag.econ.99103},
}