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The interactions between minimum wage policy and tax evasion remain largely unknown. We study firm-level employment effects of a large and bit- ing minimum wage increase in the context of widespread wage underreport- ing. We apply machine learning to classify firms between tax-compliant and...
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This paper studies the relation between the evolution of capital controls and electoral cycles. We exploit a dataset containing detailed information on the level of restrictions on capital flows for 98 countries on an annual base from 1995 to 2015, constructed by Fernandez et al. (2016). First,...
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In this paper, we link a CGE model with the tax-benefit microsimulation model EUROMOD for Latvia. The model linkage is done using an iterative top-down bottomup approach, ensuring the convergence of changes in disposable income, employment and wage in both models. We also incorporate the...
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