The informal sector is a prominent characteristic of many developing countries. Most of the literature has focused on understanding the determinants of informality. The connection between the informal sector and economic development is, nonetheless, relatively less understood. One of the most important determinants of informality is the tax enforcement quality of a country which, some authors argue, additionally distorts firms’ decisions and creates inefficiency. In this paper, I assess the quantitative importance of the effects of incom-plete tax enforcement on aggregate output and productivity. I use a dynamic general equilibrium framework to study effects that have received little attention in the literature. I calibrate the model using ...
I present a simple, unified approach to study the tax evasion practices often observed in developing...
This paper investigates the determinants of informal economic activity. We present two equilibrium m...
In this note we develop a simple heterogeneous-agent model with incomplete markets to explain the pr...
The informal sector is a prominent characteristic of many developing countries. Most of the literatu...
The aim of this paper is to quantitatively investigate the interaction between the firms’ choice to ...
AbstractHigher tax enforcement is consistently associated with lower informality in the literature, ...
This paper studies the mechanisms behind the informal economy in high-income countries. About 16.3 %...
The paper quantitatively investigates, in general equilibrium, the interaction between the firms’ ch...
This paper studies the mechanisms behind the informal economy in high-income countries. About 16.3%...
The laws that regulate relations between firms and workers in Mexico distinguish sharply between sal...
This paper studies the mechanisms behind the informal economy in high-income countries. About 16.3 %...
Over the past two decades, the state has slowly re-emerged as a central actor in the global developm...
This paper investigates how the costs of innovation in the formal sector temper or magnify the impac...
This paper analyzes, using country-level panel data from transition economies and Latin America, the...
The aim of this paper is to understand differences in the size of the informal economy across countr...
I present a simple, unified approach to study the tax evasion practices often observed in developing...
This paper investigates the determinants of informal economic activity. We present two equilibrium m...
In this note we develop a simple heterogeneous-agent model with incomplete markets to explain the pr...
The informal sector is a prominent characteristic of many developing countries. Most of the literatu...
The aim of this paper is to quantitatively investigate the interaction between the firms’ choice to ...
AbstractHigher tax enforcement is consistently associated with lower informality in the literature, ...
This paper studies the mechanisms behind the informal economy in high-income countries. About 16.3 %...
The paper quantitatively investigates, in general equilibrium, the interaction between the firms’ ch...
This paper studies the mechanisms behind the informal economy in high-income countries. About 16.3%...
The laws that regulate relations between firms and workers in Mexico distinguish sharply between sal...
This paper studies the mechanisms behind the informal economy in high-income countries. About 16.3 %...
Over the past two decades, the state has slowly re-emerged as a central actor in the global developm...
This paper investigates how the costs of innovation in the formal sector temper or magnify the impac...
This paper analyzes, using country-level panel data from transition economies and Latin America, the...
The aim of this paper is to understand differences in the size of the informal economy across countr...
I present a simple, unified approach to study the tax evasion practices often observed in developing...
This paper investigates the determinants of informal economic activity. We present two equilibrium m...
In this note we develop a simple heterogeneous-agent model with incomplete markets to explain the pr...