This paper uses statistical matching techniques to assess tax compliance and underreporting of labor income in Romania, overall and for different population groups, including among minimum wage workers, to understand the distributional implications and its links with minimum wage policy and design. Understanding the extent and distribution of tax evasion is relevant for enhancing domestic tax capacity, its redistributive impacts, and the links with...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2024/10/02
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Рабочий документ в рамках исследования вопросов политики
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WPS10940
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1
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2024/10/02
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Disclosed
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Tax Compliance in Romania