Work and tax evasion incentive effects of social insurance programs
(2014)
Journal Article
Bergolo, M., & Cruces, G. (2014). Work and tax evasion incentive effects of social insurance programs. Journal of Public Economics, 117, 211-228. https://doi.org/10.1016/j.jpubeco.2014.04.015
This article studies how social insurance programs shape individual's incentives to take up registered employment and to report earnings to the tax authorities. The analysis is based on a social insurance reform in Uruguay that extended healthcare co... Read More about Work and tax evasion incentive effects of social insurance programs.