Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
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- Todd Kumler & Eric Verhoogen & Judith FrÃas, 2020. "Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico," The Review of Economics and Statistics, MIT Press, vol. 102(5), pages 881-896, December.
- Frías, Judith A & Kumler, Todd & Verhoogen, Eric A, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," CEPR Discussion Papers 9622, C.E.P.R. Discussion Papers.
- Todd Kumler & Eric Verhoogen & Judith A. Frías, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," NBER Working Papers 19385, National Bureau of Economic Research, Inc.
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"Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay,"
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More about this item
Keywords
tax compliance; state capacity; Mexico; heterogeneous firms; pension reform;All these keywords.
JEL classification:
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
NEP fields
This paper has been announced in the following NEP Reports:- NEP-DEV-2013-09-24 (Development)
- NEP-HRM-2013-09-24 (Human Capital & Human Resource Management)
- NEP-IUE-2013-09-24 (Informal & Underground Economics)
- NEP-LAB-2013-09-24 (Labour Economics)
- NEP-LAW-2013-09-24 (Law & Economics)
Statistics
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