Please use this identifier to cite or link to this item: http://dspace.agu.edu.vn:8080/handle/AGU_Library/6354
Title: On the effects of formalization on taxes and wages: panel evidence from Vietnam.
Authors: Boly, Amadou
Keywords: Informal sector
Benefits of formalization
Issue Date: Apr-2015
Series/Report no.: WIDER Working Paper 2015/042;
Abstract: Based on a unique panel dataset consisting of both formal and informal firms surveyed every other year from 2005 to 2013, this paper explores the benefits of formalization to the government and firm employees in Vietnam. We find that formalization benefits the government by increasing the amount and the likelihood of tax payments. Formalization also increases the wage level paid by firms that shift out of the informal sector, as well as the share of wages in value added. Our results are therefore supportive of governments’ efforts to reduce the size of the informal sector by promoting formalization.
URI: https://www.wider.unu.edu/sites/default/files/wp2015-042.pdf
http://dspace.agu.edu.vn:8080/handle/AGU_Library/6354
Appears in Collections:Labor and social protection

Files in This Item:
File Description SizeFormat 
On the effects of formalization on taxes and wages.pdf254.37 kB  Download


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.