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on Informal and Underground Economics |
| By: | Nicolas Jacquemet (PSE - Paris School of Economics, CES - Centre d'économie de la Sorbonne - UP1 - Université Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique); Stephane Luchini (AMSE - Aix-Marseille Sciences Economiques - EHESS - École des hautes études en sciences sociales - AMU - Aix Marseille Université - ECM - École Centrale de Marseille - CNRS - Centre National de la Recherche Scientifique); A. Malézieux (CEREN - Centre de Recherche sur l'ENtreprise [Dijon] - BSB - Burgundy School of Business (BSB) - Ecole Supérieure de Commerce de Dijon Bourgogne (ESC)); Jason F. Shogren (UW - University of Wyoming) |
| Abstract: | Using two earned income/tax declaration experimental designs we show that only partial liars are affected by a truth-telling oath, a non-price commitment device. Under oath, we see no change in the number of chronic liars and fewer partial liars. Rather than smoothly increasing their compliance, we also observe that partial liars who respond to the oath, respond by becoming fully honest under oath. Based on both response times data and the consistency of subjects when several compliance decisions are made in a row, we show that partial lying arises as the result of weak preferences towards profitable honesty. The oath only transforms people with weak preferences for lying into being committed to the truth. |
| Keywords: | part-time Lying,honesty,oath,commitment,Tax evasion |
| Date: | 2020–05 |
| URL: | http://d.repec.org/n?u=RePEc:hal:cesptp:hal-02576845&r=all |
| By: | Sènakpon Fidèle A. Dedehouanou; Didier Y. Alia |
| Abstract: | This study uses detailed household-level data to analyse off-farm self-employment dynamics in Mali and Niger. It adds to the literature that acknowledges the existence of heterogeneities in informal work and the body of evidence on informal self-employment in fragile and conflict-affected countries. It finds that self-employed workers are more represented in the lower-tier informal work status, with a particularly high percentage in Niger and among female, rural, youth, and old adult workers in both countries. |
| Keywords: | Fragile states, Informality, Self-employment, dynamics, West African Sahel |
| Date: | 2020 |
| URL: | http://d.repec.org/n?u=RePEc:unu:wpaper:wp-2020-142&r=all |
| By: | Karen García-Rojas (Departamento Administrativo Nacional de Estadísticas); Paula Herrera-Idárraga (Pontificia Universidad Javeriana); Leonardo Fabio Morales (Banco de la República de Colombia); Natalia Ramírez-Bustamante (Universidad de los Andes); Ana María Tribín-Uribe (United Nations Development Program in Latin America and the Caribbean) |
| Abstract: | This article seeks to analyze the Colombian labor market during the COVID-19 crisis to explore its effect on labor market gender gaps. The country offers an interesting setting for analysis because, as most countries in the Global South, it has an employment market that combines formal and informal labor, which complicates the nature of the pandemic's aftermath. Our exploration offers an analysis that highlights the crisis's effects as in a downward staircase fall that mainly affects women compared to men. We document a phenomenon that we will call a "female staircase fall." Women lose status in the labor market; the formal female workers' transition to informal jobs, occupied women fall to unemployment, and the unemployed go to inactivity; therefore, more and more women are relegated to domestic work. We also study how women’s burden of unpaid care has increased due to the crisis, affecting their participation in paid employment. **** RESUMEN: Este artículo busca analizar el mercado laboral colombiano durante la crisis de COVID-19 y el efecto de esta crisis sobre las brechas de género. Colombia ofrece un escenario interesante para el análisis porque, como la mayoría de los países del Sur Global, tiene un mercado laboral que combina trabajo formal e informal, lo que complica las secuelas de la pandemia. Nuestra exploración ofrece un análisis que destaca los efectos de la crisis en términos de una caída de escalera descendente que afecta principalmente a las mujeres. En el trabajo documentamos un fenómeno de "caída de escalera femenina". Muchas mujeres pierden estatus en el mercado laboral; hay una marcada transición de trabajadoras formales a empleos informales, las mujeres ocupadas en empleos formales e informales caen al desempleo y las desempleadas pasan a la inactividad; en consecuencia, cada vez más mujeres se ven relegadas al trabajo doméstico. Finalmente, estudiamos cómo ha aumentado la carga de las mujeres en cuidados no remunerados debido a la crisis, lo que ha afectado su participación en el empleo remunerado. |
| Keywords: | Gender gap, informality, employment, time use, Colombia, COVID-19, brecha de género, informalidad, empleo, uso del tiempo, Colombia, COVID-19 |
| JEL: | D10 E24 J16 J22 |
| Date: | 2020–11 |
| URL: | http://d.repec.org/n?u=RePEc:bdr:borrec:1140&r=all |
| By: | Gómez Sabaini, Juan Carlos; Morán, Dalmiro |
| Abstract: | Partiendo de una perspectiva que entiende a la tributación como una herramienta central para viabilizar la implementación de políticas públicas en el marco de la Agenda 2030 del Desarrollo Sostenible, se afirma que la evasión tributaria ha sido y es el principal obstáculo que enfrentan las finanzas públicas en los países de América Latina y el Caribe. Paradójicamente, se han encontrado recurrentes dificultades para cuantificar la magnitud del fenómeno. Las estimaciones disponibles para la última década reflejan una gran heterogeneidad de metodologías y de resultados, aunque en todos los casos el nivel de incumplimiento por evasión resulta significativo y preocupante. No obstante ello, el creciente acceso a novedosas tecnologías y avanzados sistemas de información y el consenso general en cuanto a las metodologías más consolidadas brinda oportunidades concretas de cara al futuro. |
| Keywords: | POLITICA FISCAL, TRIBUTACION, EVASION TRIBUTARIA, MEDICION, ADMINISTRACION FISCAL, INNOVACIONES, TECNOLOGIA DIGITAL, TECNOLOGIA DE LA INFORMACION, PROGRAMAS DE ACCION, FISCAL POLICY, TAXATION, TAX EVASION, MEASUREMENT, TAX ADMINISTRATION, INNOVATIONS, DIGITAL TECHNOLOGY, INFORMATION TECHNOLOGY, PROGRAMMES OF ACTION |
| Date: | 2020–11–05 |
| URL: | http://d.repec.org/n?u=RePEc:ecr:col037:46301&r=all |