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变化对福利的影响。劳动力正规化是否应该成为撒哈拉以南非洲各国政府的优先事项是一个有争议的争论：尽管非正规就业被认为生产率较低，但过度追求劳动力正规化可能会减少低收入工人的福利。 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动力。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，并使用转移份额工具来分别研究政策对个人和当地劳动力市场的影响。这项研究将为正规和非正规劳动力市场背景下的税收政策设计提供证据，这些市场缺乏工资税起征点改革对福利影响的证据。