nep-iue New Economics Papers
on Informal and Underground Economics
Issue of 2025–03–31
four papers chosen by
Catalina Granda Carvajal, Banco de la República
  1. Social Protection and Labor Market Policies for the Informally Employed By Yashodhan Ghorpade; Camila Franco Restrepo; Luis Eduardo Castellanos
  2. Offshore Data Leaks and Tax Enforcement in Developing Countries By Pierre Bachas; Matthew Collin; Tatiana Flores; Thiago Scot; Hao Lyu
  3. Taxation, Compliance, and Clandestine Activities By Subhayu Bandyopadhyay; Sugata Marjit; Santiago Pinto; Marcel Thum
  4. Making Pension Savings Easy and Efficient for Informal Sector Workers - Learning from Kenya’s Haba Haba Pilot By World Bank
  1. By: Yashodhan Ghorpade; Camila Franco Restrepo; Luis Eduardo Castellanos
    Date: 2024–03
    URL: https://d.repec.org/n?u=RePEc:wbk:wboper:41328
  2. By: Pierre Bachas; Matthew Collin; Tatiana Flores; Thiago Scot; Hao Lyu
    Keywords: Industry-Chemical & Petrochemical Industry Governance-Legislation Social Development-Crime and Society Macroeconomics and Economic Growth-Taxation & Subsidies Law and Development-Law Enforcement Systems
    Date: 2024–05
    URL: https://d.repec.org/n?u=RePEc:wbk:wboper:41569
  3. By: Subhayu Bandyopadhyay; Sugata Marjit; Santiago Pinto; Marcel Thum
    Abstract: We investigate the delicate balance policymakers have to strike between raising tax revenues for public good provision and controlling the distortionary effects of taxes on (i) tax evasion, (ii) total work hours, and (iii) the allocation of work hours to illegal activities. These distortions lower the constrained optimal tax rate and result in the under-provision of the public good. This under-provision problem is mitigated when surplus from the audit agency is seamlessly transferred to the taxing authorities. Extensions of the basic model incorporate agent heterogeneity and a more general specification of the concealment cost function for infringements.
    Keywords: taxation; evasion; compliance; illicit activities; public goods; externalities
    JEL: H2 H4 K10
    Date: 2025–03–19
    URL: https://d.repec.org/n?u=RePEc:fip:fedlwp:99706
  4. By: World Bank
    Keywords: Social Protections and Labor-Pensions & Retirement Systems Social Protections and Labor-Social Funds and Pensions Social Protections and Labor-Employment and Unemployment Social Protections and Labor-Social Protections & Assistance
    Date: 2024–05
    URL: https://d.repec.org/n?u=RePEc:wbk:wboper:41578
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