This paper provides a comprehensive assessment of the margins along which firms
responded to a large and persistent minimum wage increase in Hungary. We show that …

This paper examines the drivers, and reestimates the size of shadow economies in Europe,
with a focus on the emerging economies, and recommends policies to increase formality …

Comparing two sources of wage data in Mexico—firms' reports to the social security agency
and individuals' responses to a household survey—we document extensive underreporting …

We study the implications of the minimum wage for taxation in an environment with imperfect
enforcement and informality. Leveraging an increase in the audit threat for declared …

We use income survey data linked with tax records at the individual level for Estonia to
estimate the determinants and extent of income tax compliance in a novel way. Unlike …

The labor markets of many transition countries are characterized by two features: a spike at
the minimum wage in the wage distribution and a widespread use of so-called envelope …

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 …

Purpose In spite of millions of quasi-formal workers in the European Union (EU), there is still
limited understanding of what motivates workers to participate in these detrimental …

A feketegazdaság létezése a gazdaság működésének olyan velejárója, ami valószínűleg
mindig jelen volt, amióta a fogalom használata egyáltalán felmerülhet–tehát amióta legális …

We study the undeclared work patterns of Hungarian employees in relatively stable jobs,
using a panel dataset that matches individual-level self-reported Labour Force Survey data …