In the past, it was customary for both national and international companies to provide different kinds of occupational pension schemes for employees as an additional incentive. Unlike US and Swiss companies, German corporations retained the money collected from occupational pension schemes in...

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...

This Background Report has been produced as part of the study on “Development of statistical data on the European security technological and industrial base” commissioned by the European Commission within the Framework Contract on Security (ENTR/09/050) between the European Commission and a...