Adjognon, Guigonan Serge; Soest, Daniël Pieter van; … - 2019
whether a budget-neutral tax reform-switching the tax burden from payroll taxes paid by firms operating in the formal sector … to a consumption tax-can mitigate possible adverse effects of trade liberalization and support labor formalization. The … suggests that small improvements in formalization, resulting from the tax reform, come at the cost of widening income …
