This paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary. Earnings and employment patterns suggest pre-pregnancy underreporting, followed by formalization of some earnings and employment during pregnancy to increase benefits. Reported earnings in small, domestic, and less productive firms bunch at the minimum wage before pregnancy and the benefit-maximizing threshold during pregnancy. Using a...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2024/12/16
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Рабочий документ в рамках исследования вопросов политики
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WPS11003
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1
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2024/12/16
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Disclosed
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Tax Evasion and the Contribution-Benefit Link: The Case of Maternity Benefits