Tax evasion, minimum wage non-compliance and informality:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Bonn
IZA
2011
|
| Schriftenreihe: | Discussion paper series
6228 |
| Links: | http://ftp.iza.org/dp6228.pdf http://hdl.handle.net/10419/58681 https://nbn-resolving.org/urn:nbn:de:101:1-201201114034 |
| Umfang: | graph. Darst. |
Internformat
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| 520 | 1 | |a 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 workforce. Our approach allows us to examine (i) the distinction between determinants of firm-level reported wage distribution and actual wage distribution, (ii) the complementarity of tax and minimum wage enforcement, (iii) the impact that a minimum wage reform has on tax and minimum wage compliance, and (iv) the impact that a tax policy reform has on tax and minimum wage compliance. We conclude with the design of optimal minimum wage and tax policies (even in the complete absence of minimum wage enforcement). We do so based on two objectives derived from popular concerns associated with an unchecked expansion of informality: tax revenue maximization, and poverty alleviation among workers. -- tax evasion ; minimum wage reform ; flat tax reform ; poverty ; informality | |
| 533 | |a Online-Ausgabe |e Online-Ressource (PDF-Datei: 48 S., 589,91 KB) | ||
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| 830 | 0 | |a Discussion paper series |v 6228 |w (DE-604)BV019983817 |9 6228 | |
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| indexdate | 2024-12-20T16:20:00Z |
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| language | English |
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| series | Discussion paper series |
| series2 | Discussion paper series |
| spelling | Basu, Arnab K. Verfasser (DE-588)120943344 aut Tax evasion, minimum wage non-compliance and informality Arnab K. Basu ... Bonn IZA 2011 graph. Darst. txt rdacontent c rdamedia cr rdacarrier Discussion paper series 6228 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 workforce. Our approach allows us to examine (i) the distinction between determinants of firm-level reported wage distribution and actual wage distribution, (ii) the complementarity of tax and minimum wage enforcement, (iii) the impact that a minimum wage reform has on tax and minimum wage compliance, and (iv) the impact that a tax policy reform has on tax and minimum wage compliance. We conclude with the design of optimal minimum wage and tax policies (even in the complete absence of minimum wage enforcement). We do so based on two objectives derived from popular concerns associated with an unchecked expansion of informality: tax revenue maximization, and poverty alleviation among workers. -- tax evasion ; minimum wage reform ; flat tax reform ; poverty ; informality Online-Ausgabe Online-Ressource (PDF-Datei: 48 S., 589,91 KB) Reproduktion von Basu, Arnab K. Tax evasion, minimum wage non-compliance and informality 2011 Discussion paper series 6228 (DE-604)BV019983817 6228 http://ftp.iza.org/dp6228.pdf http://hdl.handle.net/10419/58681 Download aus dem Internet, Stand: 24.04.2012 https://nbn-resolving.org/urn:nbn:de:101:1-201201114034 lizenzfrei Volltext |
| spellingShingle | Basu, Arnab K. Tax evasion, minimum wage non-compliance and informality Discussion paper series |
| title | Tax evasion, minimum wage non-compliance and informality |
| title_auth | Tax evasion, minimum wage non-compliance and informality |
| title_exact_search | Tax evasion, minimum wage non-compliance and informality |
| title_full | Tax evasion, minimum wage non-compliance and informality Arnab K. Basu ... |
| title_fullStr | Tax evasion, minimum wage non-compliance and informality Arnab K. Basu ... |
| title_full_unstemmed | Tax evasion, minimum wage non-compliance and informality Arnab K. Basu ... |
| title_short | Tax evasion, minimum wage non-compliance and informality |
| title_sort | tax evasion minimum wage non compliance and informality |
| url | http://ftp.iza.org/dp6228.pdf http://hdl.handle.net/10419/58681 https://nbn-resolving.org/urn:nbn:de:101:1-201201114034 |
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