nep-iue New Economics Papers
on Informal and Underground Economics
Issue of 2023‒12‒04
two papers chosen by
Catalina Granda Carvajal, Banco de la República

  1. Moonlighting and the Minimum Wage By Vom Berge, Philipp; Umkehrer, Matthias
  2. How to Implement Electronic Fiscal Reporting (Fiscalization) By José Maria Pires; Stephen Howlin; Mr. Frank van Brunschot

  1. By: Vom Berge, Philipp (Institute for Employment Research (IAB), Nuremberg, Germany); Umkehrer, Matthias (Institute for Employment Research (IAB), Nuremberg, Germany)
    Abstract: "In this paper, we investigate the effects of the introduction of a nationwide minimum wage in Germany on main jobs, secondary jobs and their interaction by exploiting large-scale administrative data and variation in exposure to the minimum wage across jobs. While we find that the national minimum wage raised earnings but did not lower employment for both job types at an individual level, we document differential effects on working time adjustments: For main jobs, it increased the likelihood of upgrading marginal to regular jobs. For secondary jobs, it rather led to working hours reductions in order to maintain tax advantages. We also provide evidence that individuals holding more than one job (moonlighters) who experienced a minimum-wage-induced decline of working hours on their main job partially transferred hours to their secondary job instead." (Autorenreferat, IAB-Doku)
    Keywords: Bundesrepublik Deutschland ; Stichprobe der Integrierten Arbeitsmarktbiografien (SIAB) ; IAB-Open-Access-Publikation ; Auswirkungen ; Einkommenseffekte ; Erwerbsverhalten ; geringfügige Beschäftigung ; Hauptberuf ; individuelle Arbeitszeit ; labour turnover ; Lohnhöhe ; Mehrfachbeschäftigung ; Mindestlohn ; Mindestlohnrecht ; Nebentätigkeit ; Normalarbeitsverhältnis ; Reform ; Statusmobilität ; Teilzeitarbeit ; Vollzeitarbeit ; Zeitverwendung ; 2011-2015
    JEL: J23 J38 J88
    Date: 2023–10–11
  2. By: José Maria Pires; Stephen Howlin; Mr. Frank van Brunschot
    Abstract: To improve the management of tax compliance risks, tax administrations are increasingly seeking opportunities to enhance their access and use of data. For many years, there has been a worldwide trend to implement electronic fiscal reporting (also known as fiscalization) to achieve these aims. Fiscalization refers to the process of automated reporting of a taxpayer’s business activities to the tax administration. When implemented as an integral part of compliance risk management processes, fiscalization will contribute to an improvement in tax compliance by making it easier for taxpayers to voluntarily comply, and discouraging taxpayers who may choose to not report their business transactions. However, fiscalization alone will not address all tax compliance risks. This how-to note provides practical guidance about the case for fiscalization and implementation approaches, including good practices and practices to avoid in relation to the key dimensions of fiscalization: data collection, data analysis, integration with compliance risk management, consumer engagement, and implementation.
    Keywords: tax compliance; fiscalization; electronic fiscal devices
    Date: 2023–11–06

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