Child labor may impose positive and negative, direct and indirect effects on the long-term development of an individual. This study employs the Brazil Living Standards Measurement Study Survey to examine the long-run consequences of child labor on an adults income, health and educational...

Child labor may impose positive and negative, direct and indirect effects on the long-term development of an individual. This study employs the Brazil Living Standards Measurement Study Survey to examine the long-run consequences of child labor on an adults income, health and educational...

This paper extends the standard theoretical model of tax enforcement by allowing for the cross- matching of transactions in addition to the auditing of taxpayers. For the Value Added Tax (VAT) the matching of purchase and sales invoices is an important enforcement technique. The paper examines...