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Quantifying the shadow economy : measurement with theory
Gomis-Porqueras, Pedro; Peralta-Alva, Adrian; Waller, … - 2011
We construct a dynamic, general equilibrium model of tax evasion where agents choose to report some of their income. Unreported income requires using a payment method that avoids recordkeeping - cash. Trade using cash to avoid taxes is the theoretical measure of the "shadow economy" from our...
Persistent link: https://www.econbiz.de/10009127326
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The minimum wage, informal pay and tax enforcement
Bíró, Anikó; Prinz, Daniel; Sándor, László - 2021
We study the taxation of the minimum wage in an environment with imperfect enforcement and informality. We leverage an increase in the audit threat for earnings below a reporting threshold at twice the minimum wage in Hungary and estimate reporting and employment responses with administrative...
Persistent link: https://www.econbiz.de/10012665596
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Macroprudential policy with leakages
Bengui, Julien; Bianchi, Javier - 2018
Persistent link: https://www.econbiz.de/10011936270
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Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions
Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022
Persistent link: https://www.econbiz.de/10013284088
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Trade and informality in the presence of labor market frictions and regulations
Carneiro, Rafael Dix; Goldberg, Pinelopi K.; Meghir, Costas - 2021
. Heterogeneous firms sort into the formal or informal sector. We estimate the model using data from Brazil, and use counterfactual … unambiguously decreases informality in the tradable sector, but has ambiguous effects on aggregate informality. (2) The productivity … when informality is repressed. (4) Repressing informality increases productivity, but at the expense of employment and …
Persistent link: https://www.econbiz.de/10012427899
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Leveraging data to improve tax compliance for micro and small firms : evidence from Brazil
Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024
A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...
Persistent link: https://www.econbiz.de/10014552970
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Can the composition of capital constrain potential output? : A gap approach
Albala-Bertrand, José M. (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001923804
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Attaining SDG 8 in Azerbaijan : the challenges of economic transformation and job creation
Valiyev, Anar - 2020
Persistent link: https://www.econbiz.de/10012542327
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Globalization and inequality in Latin America
Carneiro, Rafael Dix; Kovak, Brian K. - 2023
We survey the recent literature studying the effects of globalization on inequality in Latin America. Our focus is on research emerging from the late 2000s onward, with an emphasis on empirical work considering new mechanisms, studying new dimensions of inequality, and developing new...
Persistent link: https://www.econbiz.de/10014536261
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Base erosion, profit-shifting and developing countries
Crivelli, Ernesto; Keen, Michael; Mooij, Ruud A. de - 2015
Persistent link: https://www.econbiz.de/10011387778