strands of literature that investigate the effects of minimum wages and bunching around tax kinks in developing countries … that minimum wage effects, despite being targeted at the formal sector, may spill over into the informal sector to tax … sectors in Zambia. Interestingly, a hike in the first tax kink produces similar distributional effects and also significantly …

averages of the underlying heterogeneous treatment effects. The popular ordinary least squares (OLS), two-stage least squares … (2SLS), and two-way fixed effects (TWFE) estimands are all special cases within our framework. Our focus is on answering …