Showing 1 - 10 of 34
This paper analyses how governance or institutional quality and tax morale affect the shadoweconomy, using an international country panel and also within country data. The literaturestrongly emphasizes the quantitative importance of these factors to understand the level andchanges of shadow...
Persistent link: https://www.econbiz.de/10005863331
We study the impact of tax and minimum wage reforms on the incidence of informality. Togauge the incidence of informality, we use measures of the extent of tax evasion, the extentof minimum wage non-compliance, and the size of the informal workforce. Our approachallows us to examine (i) the...
Persistent link: https://www.econbiz.de/10009486985
Using micro-level data, we examine the effects of Russia`s 2001 flat rate income tax reformon consumption, income, and … tax evasion. We use the gap between household expendituresand reported earnings as a proxy for tax evasion with data from … a household panel for 1998-2004. Utilizing difference-in-difference and regression-discontinuity-type approaches, we …
Persistent link: https://www.econbiz.de/10005860480
The Tiananmen Square protests in 1989 and ensuing government crackdown affectedChinese nationals not only at home but around the world. The U.S. government responded tothe events in China by enacting multiple measures to protect Chinese nationals present inthe U.S. It first suspended all forced...
Persistent link: https://www.econbiz.de/10009486876
wages given up as an employee.Information on income from self-employment is of inferior quality and this is not just … it is not only the location of an income distribution thatmatters and that dispersion and (a)symmetry should not be …
Persistent link: https://www.econbiz.de/10009496228
While results are starting to emerge, not much is known yet about the dynamics of the labormarkets of the former Eastern economies, especially in the context of the current FinancialCrisis. Arguably, this is mainly due to paucity of (panel) data. By examining labor markettransitions, earnings...
Persistent link: https://www.econbiz.de/10009522192
themarginal net-of-income-tax rate is around 0.2, while we find no response to the marginal netof-payroll-tax rate. The elasticity … with respect to the average net-of-tax rates is not significantfor the income-tax schedule, while it is close to -1 for the … payroll-tax schedule. A plausibleexplanation is the existence of significant labor supply responses to the income-tax schedule …
Persistent link: https://www.econbiz.de/10009522198
Given its significance in practice, piecewise linear taxation has received relatively littleattention in the literature. This paper offers a simple and transparent analysis of its maincharacteristics. We fully characterize optimal tax parameters for the cases in which budgetsets are convex and...
Persistent link: https://www.econbiz.de/10009522218
One theory for why there is a strong education gradient in health outcomes is that more educated individuals more quickly absorb new information about health technology. The MMR controversy in the UK provides a case where, for a brief period of time, some highly publicized research suggested...
Persistent link: https://www.econbiz.de/10005859496
Research on self-employment has increased during recent years and particular attention has been paid to self-employment dynamics and the factors influencing entry and exit rates from self-employment. Using a large panel data set for Sweden, this paper investigates variations in recruitment to...
Persistent link: https://www.econbiz.de/10005859526