Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll taxes. We develop a simple partial-equilibrium model of...

Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll taxes. We develop a simple partial-equilibrium model of...

A growing body of research suggests that difficulties in collecting taxes are an important constraint on economic performance in developing countries. Evidence from rich countries points to third- party reporting -- in particular, employer reports of employees' wages -- as a potential remedy. To...

A growing body of research suggests that difficulties in collecting taxes are an important constraint on economic performance in developing countries. Evidence from rich countries points to third- party reporting — in particular, employer reports of employees' wages — as a potential remedy....

This chapter reviews the literature on marriage in developing countries. We describe how marital matching occurs; the trends in age at marriage; assortative mating patterns; marriage payments; and spousal decision-making after a marriage has occurred. Lastly, we discuss trends and rationales for...