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on Informal and Underground Economics |
| By: | Annette Alstadsaeter (NMBU - Norwegian University of Life Sciences); Sarah Godar (EU Tax - EU Tax Observatory); Panayiotis Nicolaides (EU Tax - EU Tax Observatory); Gabriel Zucman (EU Tax - EU Tax Observatory, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement) |
| Abstract: | Over the last 10 years, governments have launched major initiatives to reduce international tax evasion. Yet despite the importance of these developments, little is known about the effects of these new policies. Is global tax evasion falling or rising? Are new issues emerging, and if so, what are they? This report addresses these questions thanks to an unprecedented international research collaboration building on the work of more than 100 researchers globally. |
| Date: | 2023–10 |
| URL: | https://d.repec.org/n?u=RePEc:hal:pseptp:halshs-04563948 |
| By: | Enea Baselgia |
| Abstract: | This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance effects. The AEoI prompted 107k taxpayers (2% of all) to participate in the amnesty, disclosing CHF 42.3 billion—over 6% of GDP. At the micro level, once evaders participate in the amnesty, their reported wealth increases by approximately 50% on average, with compliance effects persisting in the medium run. Furthermore, I document that tax evasion in Switzerland is widespread and significantly more evenly distributed than in other countries. |
| Keywords: | tax evasion, AEoI, compliance, enforcement, CRS, tax amnesty, inequality |
| JEL: | D31 F38 F42 H24 H26 K34 K42 |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:ces:ceswps:_11615 |
| By: | Thiago Scarelli (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement); David Margolis (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, IZA - Forschungsinstitut zur Zukunft der Arbeit - Institute of Labor Economics) |
| Abstract: | Frictional labor markets impose a fundamental trade-off: individuals may work on their own at any time, but can only take a potentially better-paid wage job after spending some time looking for it, suggesting that intertemporal considerations affect how people choose their occupation. We formalize this intuition under the job search framework and show that a sufficiently high subjective discount rate can justify the choice for own-account work even when it pays less than wage work. With this simple model, we estimate the lowest discount rate that is consistent with the occupational choice of urban own-account workers in Brazil. We find that at least 65 percent of those workers appear to discount the future at rates superior to those available in the formal credit market, which suggests constrained occupational choice.Finally, we show that our estimated lower bound of the time preference is positively associated with food, clothing, and housing deprivation. |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:hal:pseptp:halshs-04866675 |
| By: | Kool, Tamara; Nimeh, Zina (Maastricht Graduate School of Governance, RS: GSBE MGSoG, RS: UNU-MERIT Theme 2) |
| Abstract: | This paper examines the labour market engagement of protracted refugees. Despite international guarantees for the right to work, many refugees face legal and bureaucratic barriers, leading to exclusion from host communities and over reliance on diminishing humanitarian aid. By synthesizing literature on labour market participation of refugees against the backdrop of social justice theories, and taking a social exclusion angle, the paper constructs a conceptual framework for a better understanding of labour market engagement that includes both formal and informal sectors. It highlights the need for policies that support agency and self-reliance for refugees. |
| JEL: | J47 J48 J68 J78 O15 Z18 |
| Date: | 2024–05–27 |
| URL: | https://d.repec.org/n?u=RePEc:unm:unumer:2024012 |
| By: | Oettinger, Sophia |
| Abstract: | This dissertation examines Latin America’s historical attempts to address urban housing precarity during the 1990s through market-based social housing policies, focusing on Chile, Mexico, and Uruguay. It assesses how these policies, shaped by national coalition- building challenges, historical social policy frameworks, and state capacities, failed to resolve housing issues. Despite advancements in housing studies, the dual nature of housing as both a social good and a commodity—along with its complex social, financial, and spatial connections within the capitalist economy—remains insufficiently understood. This research employs a Marxist-inspired perspective to explore the nuances and shortcomings of the post- Cold War mixed economy governance in Latin America, situated between economic developmentalism and political liberalisation. It revisits concepts of post-structural development deploying the notion of 'privatised Keynesianism.' Latin American governments, aiming to stimulate housing markets, exacerbated economic instability by subsidising debt-financed consumption of market-produced social housing. Contrary to optimistic expectations about the spillover effects of financial liberalisation, this approach led to increased household indebtedness and deteriorating housing conditions. The dissertation reveals how the shift to market-oriented social housing policies and overwhelming focus on macroeconomic demand stimulation, intensified the link between liberalised financial markets and housing beneficiaries. To avoid confronting the wealthy while addressing poverty, the new welfare regime rather relied on informal housing solutions, such as self-built homes and cooperative models, pointing to the inherent capitalist dichotomy between the right to housing and the right to the city. Those intricacies fundamentally altered state-market-citizen relations and the spatial dynamics of modern cities. |
| JEL: | R31 |
| Date: | 2024–12 |
| URL: | https://d.repec.org/n?u=RePEc:ehl:wpaper:127153 |