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In From the Shadow : Integrating Europe's Informal Labor

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Author Info

  • Johannes Koettl
  • Truman Packard
  • Claudio E. Montenegro

Abstract

This book is about Magda and Jacek and millions of others like them, who earn a living working full- or part-time in Europe's untaxed markets for goods, services, and labor. Magda was certified as a hairdresser years ago, and she's very proud of the salon apprenticeship she did shortly after. She learned a lot and made good friends but was never fully comfortable working for somebody else. Jacek's clients pay him in cash, and he pays his men in cash as well. He sometimes needs to show a license to get the trade price on parts and materials. But he can keep it up-to-date by declaring only part of what he actually earns to the tax office. This book ventures a general conclusion about what policy makers can do to bring more economic activity in from the shadow: Although it may be necessary to improve the structural incentives created by taxation, social protection policies, and labor market regulation, doing so is not sufficient for substantive improvement to be achieved. To back up this general conclusion, the book presents a large body of evidence indicating that much more than the fairly mechanical incentive structures of taxation, social policy, and labor market regulation is at work in shaping the circumstances that lead people into the shadowy unregulated and untaxed markets for goods, services, and labor.

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File URL: https://openknowledge.worldbank.org/bitstream/handle/10986/9377/706020PUB0EPI0067902B09780821395493.pdf?sequence=1
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Bibliographic Info

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This book is provided by The World Bank in its series World Bank Publications with number 9377 and published in 2012.

ISBN: 978-0-8213-9549-3
Handle: RePEc:wbk:wbpubs:9377

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Postal: 1818 H Street, N.W., Washington, DC 20433
Phone: (202) 477-1234
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Web page: https://openknowledge.worldbank.org
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Related research

Keywords: Social Protections and Labor - Labor Markets Social Protections and Labor - Labor Policies Banks and Banking Reform Finance and Financial Sector Development - Debt Markets Finance and Financial Sector Development - Access to Finance;

References

References listed on IDEAS
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  1. Lars P. Feld & Bruno S. Frey, . "Trust Breeds Trust: How Taxpayers are Treated," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich 098, Institute for Empirical Research in Economics - University of Zurich.
  2. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0719, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  3. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) 2007-04, Center for Research in Economics, Management and the Arts (CREMA).
  4. Anne-Marie Brook & Willi Leibfritz, 2005. "Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms," OECD Economics Department Working Papers, OECD Publishing 448, OECD Publishing.
  5. Jan Hanousek & Filip Palda, 2008. "Tax Evasion Dynamics in the Czech Republic: First Evidence of an Evasional Kuznets Curve," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economic Institute, Prague wp360, The Center for Economic Research and Graduate Education - Economic Institute, Prague.
  6. Michael Keen & Alexander Klemm & Anna Ivanova, 2005. "The Russian Flat Tax Reform," IMF Working Papers, International Monetary Fund 05/16, International Monetary Fund.
  7. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0720, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  8. Frey, Bruno S., 2003. "Deterrence and tax morale in the European Union," European Review, Cambridge University Press, Cambridge University Press, vol. 11(03), pages 385-406, July.
  9. Schaltegger, Christoph & Torgler, Benno, 2006. "Government Accountability and Fiscal Discipline: A panel analysis using Swiss data," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics qt1jc275p2, Berkeley Olin Program in Law & Economics.
  10. Levin, Mark & Satarov, Georgy, 2000. "Corruption and institutions in Russia," European Journal of Political Economy, Elsevier, Elsevier, vol. 16(1), pages 113-132, March.
  11. James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) 2004-14, Center for Research in Economics, Management and the Arts (CREMA).
  12. Torgler, Benno, 2005. "Tax morale and direct democracy," European Journal of Political Economy, Elsevier, Elsevier, vol. 21(2), pages 525-531, June.
  13. Benno Torgler, 2003. "Tax Amnesty and Political Participation," Working papers, Faculty of Business and Economics - University of Basel 2003/07, Faculty of Business and Economics - University of Basel.
  14. Hazans, Mihails, 2011. "Informal Workers across Europe: Evidence from 30 Countries," IZA Discussion Papers, Institute for the Study of Labor (IZA) 5871, Institute for the Study of Labor (IZA).
  15. Feld, Lars P & Tyran, Jean-Robert, 2002. "Tax Evasion and Voting: An Experimental Analysis," Kyklos, Wiley Blackwell, Wiley Blackwell, vol. 55(2), pages 197-222.
  16. Pommerehne, Werner W & Weck-Hannemann, Hannelore, 1996. " Tax Rates, Tax Administration and Income Tax Evasion in Switzerland," Public Choice, Springer, Springer, vol. 88(1-2), pages 161-70, July.
  17. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, Wiley Blackwell, vol. 52(2), pages 141-71.
  18. Jaanika Merik├╝ll & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers, Bank of Estonia 2008-06, Bank of Estonia, revised 28 Nov 2008.
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Citations

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Cited by:
  1. Edoardo Di Porto & Leandro Elia & Cristina Tealdi, 2013. "The "emersion" effect: an ex post and ex ante social program evaluation on labor tax evasion in Italy," Working Papers, IMT Institute for Advanced Studies Lucca 2/2013, IMT Institute for Advanced Studies Lucca, revised Jun 2013.
  2. Slonimczyk, Fabian & Gimpelson, Vladimir, 2013. "Informality and Mobility: Evidence from Russian Panel Data," IZA Discussion Papers, Institute for the Study of Labor (IZA) 7703, Institute for the Study of Labor (IZA).
  3. Gimpelson, Vladimir & Kapeliushnikov, Rostislav, 2014. "Between Light and Shadow: Informality in the Russian Labour Market," IZA Discussion Papers, Institute for the Study of Labor (IZA) 8279, Institute for the Study of Labor (IZA).

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