Basu, Arnab K.; Chau, Nancy; Siddique, Zahra - Institute for the Study of Labor (IZA) - 2011
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of … informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal … expansion of informality: tax revenue maximization, and poverty alleviation among workers. …