Taxation, informality and labour markets

税收、非正规性和劳动力市场

• 批准号: 2887379
• 金额: --
• 依托单位: Queen Mary University of London
• 依托单位国家: 英国
• 项目类别: Studentship
• 财政年份: 2023
• 资助国家: 英国
• 起止时间: 2023 至 无数据
• 项目状态: 未结题
• 来源: https://gtr.ukri.org/projects?ref=studentship-2887379
• 关键词: Taxation; informality; labour; markets

This research focuses on the welfare impact of taxationinducedchanges in labour formality. Whether labourformalization should be a priority for governments in sub-Saharan Africa is a contested debate: although informalemployment is posited as less productive, the excessivepursuit of labour formalization may decrease welfareamong low-income workers. In 2023, the Government ofRwanda implemented a reform to the payroll tax threshold,affecting the incentive to becoming a formally employedworker. I use discontinuities in the empirical distribution ofreported income to estimate a regression discontinuitydesign and a shift-share instrument to study the individualand local labour market consequences of the policy,respectively. This research will provide evidence to taxpolicy design in contexts with both formal and informallabour markets, where evidence on the welfare impact ofpayroll tax threshold reform is lacking.

本研究的重点是税收引起的劳动形式的变化的福利影响。劳动力正规化是否应该成为撒哈拉以南非洲国家政府的优先事项是一个有争议的辩论：尽管非正规就业被认为是生产率较低的，但过度追求劳动力正规化可能会降低低收入工人的福利。2023年，卢旺达政府对工资税起征点进行了改革，影响了成为正式就业工人的激励措施。我使用报告收入的经验分布中的不连续性来估计回归不连续性设计和转移-份额工具，以分别研究该政策对个人和当地劳动力市场的影响。这项研究将提供证据的税收政策设计的背景下，正式和非正式的劳动力市场，工资税起征点改革的福利影响的证据是缺乏的。