This paper describes the reforms aimed at simplifying the administrative procedures for labor registration and the payment of social security contributions that were carried out in Argentina in 2005 and 2007. Analysis of the legislation, as well as a survey conducted among accountants, reveals...

This paper advances understanding of the relationship between tax policy and productivity, taking advantage of unique data from the Dominican Republic to document a significant negative impact of tax regulations on total factor productivity (TFP). It begins by estimating productivity using...

Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also expanding the safety net when they subsidize the contributions to social security of workers in...

COVID-19's rapid shift to remote working has sparked interest in synthetizing the growing body of research in order to gain a comprehensive understanding into the scholarship structure of the field. This study explores the issue of pandemic-induced remote working from a multidisciplinary...

This paper’s analysis of working conditions in Europe compares several aspects of job quality and wages, rather than relying on earnings as a sole indicator of workers’ well-being.We use a micro-level database of workers from 22 European countries to assess how global value chains (GVCs) and...

The factors responsible for the lacklustre performance India's manufacturing are well identified in contemporary literature. The important ones are absence of world class infrastructure, complex system of internal taxation, an unpredictable taxation environment, and regulations relating to land...

This study sheds light on the growing trend and gender dynamics of workplace flexibility in Latin America, underscoring the importance of remote work options in the region's labor market. We explore gender differences in willingness to pay (WTP) for remote work arrangements in Latin America,...

Political involvement in the operation of an enterprise, whether it is private or state owned, creates opportunities for interest groups to influence the allocation of resources. Resource allocation transfers rent both between unions and private owners within the firm and between these organized...

Society’s demands for individual and corporate social responsibility as an alternative response to market and distributive failures are becoming increasingly prominent. We first draw on recent developments in the “psychology and economics” of prosocial behavior to shed light on this trend,...