This study is the first to provide a systematic measure of bribery using micro-level data on reported earnings, household spending and asset holdings. We use the compensating differential framework and the estimated sectoral gap in reported earnings and expenditures to identify the size of...

This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to measuring the shadow economy. It overcomes the limitations...

This paper analyzes the effect of changes in structural progressivity of national income tax systems on observed and actual income inequality. Using several unique measures of progressivity over the 1981-2005 period for a large panel of countries, we find that progressivity reduces inequality in...

We exploit the exogenous change in marginal tax rates created by the Russian flat tax reformof 2001 to identify the effect of taxes on labor supply of males and females. We apply theweighted difference-in-difference regression approach and instrumental variables to the laborsupply function...

This paper examines the effect of global transition to simpler, flatter income tax systems onthe size of the shadow economy. By offering a new estimation framework, the paper revivesthe traditional electricity consumption approach to measuring the shadow economy. Itovercomes the limitations of...

Using micro-level data, we examine the effects of Russia`s 2001 flat rate income tax reformon consumption, income, and tax evasion. We use the gap between household expendituresand reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

This study is the first to provide a systematic measure of bribery using micro-level data on reported earnings, household spending and asset holdings. We use the compensating differential framework and the estimated sectoral gap in reported earnings and expenditures to identify the size of...

This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to measuring the shadow economy. It overcomes the limitations...

We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on labor supply of males and females. We apply the weighted difference-in-difference regression approach and instrumental variables to the labor supply function...

This paper analyzes the effect of changes in structural progressivity of national income tax systems on observed and actual income inequality. Using several unique measures of progressivity over the 1981-2005 period for a large panel of countries, we find that progressivity reduces inequality in...