-time employees with earnings on the minimum wage and the extent of underreporting of earnings in the economy. Using a simple model of … quantities on the strength of enforcement of fiscal regulation. This suggests that a high spike in the wage distribution at the …

extent of underreporting of earnings in the economy. The analysis presented in this paper suggests that a high spike in the … fiscal rules in economies where underreporting of earnings is widespread. First, I propose a simple model exploring the … interaction between the minimum wage and underreporting of earnings. Then, I provide supportive evidence by documenting a positive …

extent of underreporting of earnings in the economy. The analysis presented in this paper suggests that a high spike in the … fiscal rules in economies where underreporting of earnings is widespread. First, I propose a simple model exploring the … interaction between the minimum wage and underreporting of earnings. Then, I provide supportive evidence by documenting a positive …

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

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 competi- tive economy in which there is underreporting of … nominally neutral .scal system into a regressive one. A spike in the wage distribution at the mini- mum 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 …

underreporting of both sales and wages. We characterize the conditions for a firm facing corporate, value added and payroll taxes to … hide a part of its activities. Underreporting gives rise to employment levels above those expected for firms that report … truthfully. We also show that an underreporting firm is less affected by the introduction of the minimum wage. It further …

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

; spike ; underreporting ; lighthouse effect …-time employees with earnings on the minimum wage and the extent of underreporting of earnings in the economy. Using a simple model of … quantities on the strength of enforcement of fiscal regulation. This suggests that a high spike in the wage distribution at the …