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Optimal Taxation in an Informal Economy

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dc.contributor.eventThe Economics of Informality Conference 2018
dc.creatorAzuero, Rodrigo
dc.creatorHernandez, Juan
dc.creatorWills, Daniel
dc.date.accessioned2018-08-08T19:00:21Z
dc.date.available2018-08-08T19:00:21Z
dc.date.created2018-05-28
dc.date.issued2018
dc.description.abstractInformality is a widespread phenomenon in developing economies with negativeconsequences on productivity and inequality. Several policies have been implementedto decrease informality such as decreasing corporate tax rates for small businesses, tomake formality more attractive, or reducing payroll taxes to promote formal employ-ment. However, these policies introduce a new set of distortions and is not clear thatintroducing them is optimal. Although the theory of optimal taxation in an economyhas been widely studied in economics, the informal economy has been largely ignoredin this literature. In this paper, we fill this gap by developing a theory of optimal tax-ation in an economy with an informal sector. We construct a novel dataset combininga census of formal and informal businesses in Peru, administrative records from taxauthorities and the national household survey in the country, which allow us to get aunique characterization of the informal economy that we use to quantify the welfaregains from imposing the optimal tax scheme in this economy.eng
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.48713/10336_18265
dc.identifier.urihttp://repository.urosario.edu.co/handle/10336/18265
dc.language.isoeng
dc.publisher.otherUniversidad del Rosario. Facultad de Economíaspa
dc.rightsAtribución-NoComercial-CompartirIgual 2.5 Colombiaspa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/2.5/co/
dc.source.instnameinstname:Universidad del Rosariospa
dc.source.reponamereponame:Repositorio Institucional EdocURspa
dc.subjectMercados laborales informalesspa
dc.subjectEficienciaspa
dc.subjectImpuestos óptimosspa
dc.subjectPolíticas fiscalesspa
dc.subjectImposición óptimaspa
dc.subject.ddcEconomía laboralspa
dc.subject.keywordInformal Labor Marketsspa
dc.subject.keywordEfficiencyspa
dc.subject.keywordOptimal Taxationspa
dc.subject.keywordFiscal Policiesspa
dc.subject.lembEconomía informalspa
dc.subject.lembMercado laboralspa
dc.subject.lembPolítica fiscalspa
dc.titleOptimal Taxation in an Informal Economyspa
dc.typeconferenceObjecteng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaDocumento de conferenciaspa
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The Economics of Informality Conference 2018