that introducing a minimum wage creates a spike in the distribution of declared earnings and induces higher compliance by … prediction of the theory. -- minimum wage ; tax evasion ; spike ; Hungary …

that introducing a minimum wage creates a spike in the distribution of declared earnings and induces higher compliance by …

The paper investigates the role of the minimum wage in a competitive economy in which there is underreporting of … nominally neutral fiscal system into a regressive one. A spike in the wage distribution at the minimum wage level appears and a … positive correlation between the size of the spike and the size of the informal economy is predicted and documented using cross …

that introducing a minimum wage creates a spike in the distribution of declared earnings and induces higher compliance by …

indicate that these firms use wage underreporting as an adjustment margin, converting (part of) undeclared cash payments into …

underreporting around the minimum wage would justify a move towards higher taxation of those earnings, more aligned with a prevalent …

This paper offers estimates of the underreporting of income by selfemployed workers using the Spanish household surveys … underreporting by employees. Our estimates are robust to changes in specification, endogeneity and non-linearities. …

situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful …