Basu, Arnab K.; Chau, Nancy; Siddique, Zahra - Institute for the Study of Labor (IZA) - 2011
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce. Our approach allows us to examine (i) the...