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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> <html xmlns="http://www.w3.org/1999/xhtml" lang="en-us" xml:lang="en-us"> <head> <title>nep-iue 2025-03-31 papers</title> <meta http-equiv="Content-type" content="text/html; charset=utf-8" /> <meta name="viewport" content="width=device-width, initial-scale=1.0, maximum-scale=1" /> <meta name="format-detection" content="telephone=no" /> <link rel="stylesheet" title="default" type="text/css" href="/css" /> </head> <body> <table id="riban_table"> <tr> <td class="riban"> <table id="riban_left_table"> <tr> <td align="left" width="50%" valign="middle"> <a class="intlink" id="report_link_in_riban_table" href="https://nep.repec.org/nep-iue">nep-iue</a></td> <td align="right" valign="middle" width="50%" id="issue_service_name_td"> <a class="intlink" id="service_link_in_riban_table" href="https://nep.repec.org/">New Economics Papers</a> </td> </tr> </table> </td> <td class="riban" width="64%"> on Informal and Underground Economics</td></tr></table> <table width="100%" id="snake_table"> <tr> <td id="edition_column" width="36%"> <div>Issue of 2025–03–31<br /> four papers chosen by<br /> <a class="ext" href="http://econpapers.repec.org/RAS/pgr245.htm">Catalina Granda Carvajal</a>, <a class="ext" href="https://www.banrep.gov.co">Banco de la República</a><br /><br /> </div> </td> <td id="repad_cell" width="64%"></td></tr></table> <hr /> <ol class="liblo_ol"> <li class="liblo_li"> <a target="_blank" class="indoc" href="#p1">Social Protection and Labor Market Policies for the Informally Employed</a> By <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Yashodhan%20Ghorpade">Yashodhan Ghorpade</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Camila%20Franco%20Restrepo">Camila Franco Restrepo</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Luis%20Eduardo%20Castellanos">Luis Eduardo Castellanos</a></li> <li class="liblo_li"> <a target="_blank" class="indoc" href="#p2">Offshore Data Leaks and Tax Enforcement in Developing Countries</a> By <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Pierre%20Bachas">Pierre Bachas</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Matthew%20Collin">Matthew Collin</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Tatiana%20Flores">Tatiana Flores</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Thiago%20Scot">Thiago Scot</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Hao%20Lyu">Hao Lyu</a></li> <li class="liblo_li"> <a target="_blank" class="indoc" href="#p3">Taxation, Compliance, and Clandestine Activities</a> By <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Subhayu%20Bandyopadhyay">Subhayu Bandyopadhyay</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Sugata%20Marjit">Sugata Marjit</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Santiago%20Pinto">Santiago Pinto</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Marcel%20Thum">Marcel Thum</a></li> <li class="liblo_li"> <a target="_blank" class="indoc" href="#p4">Making Pension Savings Easy and Efficient for Informal Sector Workers - Learning from Kenya’s Haba Haba Pilot</a> By <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=World%20Bank">World Bank</a></li></ol> <hr /> <ol class="coblo_ol"> <li class="coblo_li"> <div id="p1"> <a target="_blank" tabindex="-1" class="trout" href="https://econpapers.repec.org/RePEc:wbk:wboper:41328?ref=nep-iue">Social Protection and Labor Market Policies for the Informally Employed</a></div> <table class="basit"> <tr> <td style="width: 7em" class="fina">By:</td> <td class="fiva"> <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Yashodhan%20Ghorpade">Yashodhan Ghorpade</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Camila%20Franco%20Restrepo">Camila Franco Restrepo</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Luis%20Eduardo%20Castellanos">Luis Eduardo Castellanos</a></td></tr> <tr> <td style="width: 7em" class="fina">Date:</td> <td class="fiva">2024–03</td></tr> <tr> <td style="width: 7em" class="fina">URL:</td> <td class="fiva"><a target="_blank" class="trout" href="https://d.repec.org/n?u=RePEc:wbk:wboper:41328&r=iue">https://d.repec.org/n?u=RePEc:wbk:wboper:41328</a></td></tr></table></li> <li class="coblo_li"> <div id="p2"> <a target="_blank" tabindex="-1" class="trout" href="https://econpapers.repec.org/RePEc:wbk:wboper:41569?ref=nep-iue">Offshore Data Leaks and Tax Enforcement in Developing Countries</a></div> <table class="basit"> <tr> <td style="width: 7em" class="fina">By:</td> <td class="fiva"> <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Pierre%20Bachas">Pierre Bachas</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Matthew%20Collin">Matthew Collin</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Tatiana%20Flores">Tatiana Flores</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Thiago%20Scot">Thiago Scot</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Hao%20Lyu">Hao Lyu</a></td></tr> <tr> <td style="width: 7em" class="fina">Keywords:</td> <td class="fiva">Industry-Chemical & Petrochemical Industry Governance-Legislation Social Development-Crime and Society Macroeconomics and Economic Growth-Taxation & Subsidies Law and Development-Law Enforcement Systems</td></tr> <tr> <td style="width: 7em" class="fina">Date:</td> <td class="fiva">2024–05</td></tr> <tr> <td style="width: 7em" class="fina">URL:</td> <td class="fiva"><a target="_blank" class="trout" href="https://d.repec.org/n?u=RePEc:wbk:wboper:41569&r=iue">https://d.repec.org/n?u=RePEc:wbk:wboper:41569</a></td></tr></table></li> <li class="coblo_li"> <div id="p3"> <a target="_blank" tabindex="-1" class="trout" href="https://econpapers.repec.org/RePEc:fip:fedlwp:99706?ref=nep-iue">Taxation, Compliance, and Clandestine Activities</a></div> <table class="basit"> <tr> <td style="width: 7em" class="fina">By:</td> <td class="fiva"> <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Subhayu%20Bandyopadhyay">Subhayu Bandyopadhyay</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Sugata%20Marjit">Sugata Marjit</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Santiago%20Pinto">Santiago Pinto</a>; <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=Marcel%20Thum">Marcel Thum</a></td></tr> <tr> <td style="width: 7em" class="fina">Abstract:</td> <td class="fiva">We investigate the delicate balance policymakers have to strike between raising tax revenues for public good provision and controlling the distortionary effects of taxes on (i) tax evasion, (ii) total work hours, and (iii) the allocation of work hours to illegal activities. These distortions lower the constrained optimal tax rate and result in the under-provision of the public good. This under-provision problem is mitigated when surplus from the audit agency is seamlessly transferred to the taxing authorities. Extensions of the basic model incorporate agent heterogeneity and a more general specification of the concealment cost function for infringements.</td></tr> <tr> <td style="width: 7em" class="fina">Keywords:</td> <td class="fiva">taxation; evasion; compliance; illicit activities; public goods; externalities</td></tr> <tr> <td style="width: 7em" class="fina">JEL:</td> <td class="fiva"> <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&jel=H2%20H4%20K10">H2 H4 K10</a></td></tr> <tr> <td style="width: 7em" class="fina">Date:</td> <td class="fiva">2025–03–19</td></tr> <tr> <td style="width: 7em" class="fina">URL:</td> <td class="fiva"><a target="_blank" class="trout" href="https://d.repec.org/n?u=RePEc:fip:fedlwp:99706&r=iue">https://d.repec.org/n?u=RePEc:fip:fedlwp:99706</a></td></tr></table></li> <li class="coblo_li"> <div id="p4"> <a target="_blank" tabindex="-1" class="trout" href="https://econpapers.repec.org/RePEc:wbk:wboper:41578?ref=nep-iue">Making Pension Savings Easy and Efficient for Informal Sector Workers - Learning from Kenya’s Haba Haba Pilot</a></div> <table class="basit"> <tr> <td style="width: 7em" class="fina">By:</td> <td class="fiva"> <a target="_blank" class="trout" href="https://econpapers.repec.org/scripts/search.pf?ar=on&nep-iue&aus=World%20Bank">World Bank</a></td></tr> <tr> <td style="width: 7em" class="fina">Keywords:</td> <td class="fiva">Social Protections and Labor-Pensions & Retirement Systems Social Protections and Labor-Social Funds and Pensions Social Protections and Labor-Employment and Unemployment Social Protections and Labor-Social Protections & Assistance</td></tr> <tr> <td style="width: 7em" class="fina">Date:</td> <td class="fiva">2024–05</td></tr> <tr> <td style="width: 7em" class="fina">URL:</td> <td class="fiva"><a target="_blank" class="trout" href="https://d.repec.org/n?u=RePEc:wbk:wboper:41578&r=iue">https://d.repec.org/n?u=RePEc:wbk:wboper:41578</a></td></tr></table></li></ol> <hr /> <div class="aboutreport issuefooter">This nep-iue issue is ©2025 by <a class="ext" href="http://econpapers.repec.org/RAS/pgr245.htm">Catalina Granda Carvajal</a>. It is provided as is without any express or implied warranty. It may be freely redistributed in whole or in part for any purpose. If distributed in part, please include this notice.</div> <div class="aboutnep issuefooter">General information on the NEP project can be found at <a class="intlink" href="https://nep.repec.org/">https://nep.repec.org</a>. For comments please write to the director of NEP, <a class="extlink" href="http://novarese.org/">Marco Novarese</a> at <director@nep.repec.org>. 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