We use data from the Kazakhstan Labour Force Survey (KLFS) for the period 2006-2011 to examine factors that determine informality amongst self-employed men and women. In addition, the paper examines the response of informality propensities to the recent global crisis. The decomposition suggests...

This is a study of the link between taxes and youth self-employment, using a Swedish reform implemented in 2007–09 which suddenly made the payroll tax and the self-employment tax vary by age. The results suggest that youth self-employment is insensitive to tax reductions, both in the short run...

Evasive entrepreneurs innovate by circumventing or disrupting existing formal institutional frameworks by evading them. Since such evasions rarely go unnoticed, they usually lead to responses from lawmakers and regulators. We introduce a conceptual model to illustrate and map the interdependence...