Koettl, Johannes; Weber, Michael - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2012
The analysis presented in this paper defines three different synthetic measurements ofdisincentives for formal work: two standard measurements, namely the tax wedge and themarginal effective tax rate (METR); and a new, innovative measurement called formalizationtax rate (FTR). The novelty of the...