|
on Informal and Underground Economics |
| By: | Chowdhury Mohammad Sakib Anwar; Alexander Matros; Sonali Sen Gupta |
| Abstract: | This paper presents a model that links tax evasion, embezzlement, and the public good provision and suggests how they are interrelated. We characterize the conditions for three types of Nash equilibria: tax evasion, embezzlement, and efficient public good provision. |
| Keywords: | Tax evasion, Embezzlement, Corruption, Audits, Sanctions, Public goods |
| JEL: | H40 D83 D73 |
| Date: | 2018 |
| URL: | http://d.repec.org/n?u=RePEc:lan:wpaper:232397285&r=iue |
| By: | Lucilla Mc Laughlin; John Buchanan |
| Abstract: | This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the population of wealthy individuals. Advice is also given on how to assess readiness for such a compliance program, taking into account the legal framework, the political environment, the availability of the necessary data and the administration’s capacity to implement it. The note then gives practical advice on implementing a high wealth individual compliance program, using the compliance risk management model as its foundation. |
| Keywords: | Tax evasion;Tax Administration; Tax Compliance; Tax Avoidance; Tax Audit; Personal Income Tax; Compliance Risk Management; High Wealth Individual; Ultra-High Wealth Individual; HWI Compliance Program, Tax Administration, Tax Compliance, Tax Avoidance, Tax Audit; Personal Income Tax, Compliance Risk Management, High Wealth Individual, Ultra-High Wealth Individual, HWI Compliance Program, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Household |
| Date: | 2017–05–05 |
| URL: | http://d.repec.org/n?u=RePEc:imf:imftnm:17/07&r=iue |
| By: | Eric Hutton |
| Abstract: | The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance. |
| Keywords: | Tax administration;Tax compliance;Value added tax;Tax revenues;Econometric models;Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Tax Administration, Tax Compliance, Value-Added Tax, Tax Gap, Tax Avoidance, General, Business Taxes and Subsidies, General |
| Date: | 2017–04–07 |
| URL: | http://d.repec.org/n?u=RePEc:imf:imftnm:17/04&r=iue |
| By: | Mick Thackray |
| Abstract: | The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic’s Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia. |
| Keywords: | Tax administration;Excise taxes;Tax compliance;Taxation;Tax evasion;Econometric models;Tax Administration; Tax Compliance; Excise Duties; Tax Gap; Tax Avoidance; Tax Evasion; Excise Smuggling; Cross-Border Shopping; Shadow Economy; Non-Observed Economy, Tax Administration, Tax Compliance, Excise, Tax Gap, Tax Avoidance, Excise Smuggling, Cross-Border Shopping, Shadow Economy, Non-Observed Economy, General, Business Taxes and Subsidies, General |
| Date: | 2017–04–13 |
| URL: | http://d.repec.org/n?u=RePEc:imf:imftnm:17/05&r=iue |
| By: | Margaret Cotton; Gregory Dark |
| Abstract: | This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems). |
| Keywords: | Tax administration;Information technology;strategic plan, organization strategy, General, Other, General, IT Management |
| Date: | 2017–03–14 |
| URL: | http://d.repec.org/n?u=RePEc:imf:imftnm:17/01&r=iue |
| By: | Margaret Cotton; Gregory Dark |
| Abstract: | This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems). |
| Keywords: | Tax administration;Information technology;Tax systems;Technical Notes and Manuals;procurement, commercial-off-the-shelf acquisition, COTS, core tax system functionality, General, Other, General, IT Management |
| Date: | 2017–03–14 |
| URL: | http://d.repec.org/n?u=RePEc:imf:imftnm:17/02&r=iue |
| By: | Philippe Adair (ERUDITE - Equipe de Recherche sur l’Utilisation des Données Individuelles en lien avec la Théorie Economique - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12); Ali Souag (ERUDITE - Equipe de Recherche sur l’Utilisation des Données Individuelles en lien avec la Théorie Economique - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12) |
| Date: | 2018–01–15 |
| URL: | http://d.repec.org/n?u=RePEc:hal:wpaper:hal-01683932&r=iue |
| By: | Verick, Sher (ILO International Labour Organization) |
| Abstract: | Analysing the Indian labour market poses inherent challenges given the country's size and diversity. Rather than a case of "jobless growth", India has experienced concentrated employment growth, mainly in urban areas and for men. This has been accompanied by a decline in the female labour force participation rate, which emerged as a major puzzle. Informality remains a defining feature with rising informalization in the formal sector. Some outcomes partly reflect India's overall level of economic development. At the same time, structural transformation in other countries, including those in the region, has led to greater absorption of workers, particularly women, in manufacturing. Looking at the future of work, the current situation is likely to prevail in the near future. This means that workers will continue to leave agriculture and seek employment in urban areas. But the ability of the manufacturing sector to engage workers will be constrained by the capital and skill intensity of production. More wage employment will be created but the challenge is to ensure these workers have access to social security and other benefits. As women become better educated, their participation in the labour force is likely to increase but many constraints keep them out of paid employment. Rather than focusing singularly on the threat of automation to job creation, policymakers need to address the distributional effects of technological change, particularly in terms of its skill-bias. An important goal is to improve access to technology, which would enhance productivity and working conditions. |
| Keywords: | India, development, female labour force participation, informality, manufacturing |
| JEL: | J21 O14 O17 |
| Date: | 2018–02 |
| URL: | http://d.repec.org/n?u=RePEc:iza:izadps:dp11376&r=iue |
| By: | Drusilla Brown; Rajeev Dehejia; Raymond Robertson |
| Abstract: | The impact of Better Work (ILO/OFC) is assessed on costs, profits, productivity and business terms for firms in Vietnam, Indonesia and Jordan. Participation in Better Work has a positive productivity effect on Vietnamese and Indonesian firms. Productivity gains are captured by workers in the form of higher pay. Unit costs rise due to increased compliance with payment requirements such as the minimum wage, paying as promised and mandated promotions. Despite the increase in wages, profits for firms in Better Work Vietnam and Indonesia increase due to improved business terms such as larger orders and possibly an increase in price. The impact of Better Work Jordan suggests that exposure to the program for individual firms may have temporarily increased costs and lowered profits. However, the Jordanian apparel industry becomes more profitable over time, suggesting a positive country reputation effect. Participation in Better Work and firm performance are not jointly determined by manager quality. Early entrants into Better Work are, on average, high cost-low profit firms. |
| Keywords: | high road, working conditions, supply chains, social compliance, International Labor Organization, supply chains. |
| Date: | 2018 |
| URL: | http://d.repec.org/n?u=RePEc:tuf:tuftec:0823&r=iue |
| By: | Isabelle Bensidoun (LEDa - Laboratoire d'Economie de Dauphine - Université Paris-Dauphine); Aude Sztulman (LEDa - Laboratoire d'Economie de Dauphine - Université Paris-Dauphine) |
| Abstract: | Over the last two decades the Egyptian labor market has undergone major changes that the social claims of the January 2011 revolution brought to light. Among them, lack of job security and associated weak social protection have been particularly criticized. Therefore the aim of this article is to present an overview of employment in Egypt, with a specific focus on the evolution of informal employment. To this end we use individual data from nationally representative household surveys carried out in 1998, 2006 and 2012. The descriptive and econometric analysis illustrates that over the period studied the withdrawal of the state as a provider of employment was very marked. Simultaneously, the state’s lack of commitment to enforce labor laws in the private sector has led to a significant increase in informal employment. Informal jobs concern specifically men, young people and the less qualified workers. Though, over time, age and education provide less effective protection against informal employment. The majority of private sector jobs not only lack social protection but are also becoming more and more insecure. |
| Abstract: | Le marché du travail égyptien a connu, au cours des deux dernières décennies, des mutations importantes que les revendications sociales de la révolution de janvier 2011 ont mises au jour. Parmi elles, le manque de sécurité des emplois et la faible couverture sociale qui leur est associée ont été particulièrement dénoncés. Aussi l’objectif de ce travail est-il de présenter un panorama de l’emploi en Égypte, en s’intéressant en particulier à l’évolution de l’emploi informel. À cette fin, les données individuelles issues d’enquêtes sur les ménages représentatives au niveau national et disponibles pour trois années (1998, 2006 et 2012) seront mobilisées. Les analyses descriptive et économétrique montrent que le désengagement de l’État en tant que pourvoyeur d’emplois a été particulièrement marqué sur cette période. Dans le même temps, son absence d’engagement à faire respecter la législation du travail dans le secteur privé s’est traduit par une progression significative de l’emploi informel. Ce dernier touche particulièrement les hommes, les jeunes et les moins éduqués, bien que l’âge et l’éducation assurent, avec le temps, une protection de moins en moins efficace face à l’emploi informel. À cette absence de protection sociale de la plupart des emplois privés s’ajoute la précarité qui caractérise nombre d’entre eux. |
| Keywords: | Labor market,informal employment,Egypt,marché du travail,emploi informel,Égypte |
| Date: | 2018–01–11 |
| URL: | http://d.repec.org/n?u=RePEc:hal:wpaper:hal-01681501&r=iue |