14.10.05

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Why do people work in the informal economy? In the official labor market, the costs firms (and individuals) have to pay when “officially” hiring someone are increased tremendously by the burden of tax and social contributions on wages, as well as by the legal administrative regulation to control economic activity. In various OECD countries, these costs are greater than the wage effectively earned by the worker – providing a strong incentive to work in the informal economy.

Conclusão:
(i) The burden of direct and indirect taxation, both actual and perceived: a rising burden of taxation provides a strong incentive to work in the informal economy.
(ii) The burden of regulation as proxy for all other state activities: it is assumed that increases in the burden of regulation give a strong incentive to enter the informal economy.
(iii) The „tax morality“ (citizens’ attitudes toward the state), which describes the readiness of individuals (at least partly) to leave their official occupations and enter the informal economy.

Acrescentaria que as pessoas respondem a incentivos...
Para ajudar ao regabofe Vilariguiano ainda ha o seguinte aqui:


Tax system integrity is conceptualised in terms of five different, but interrelated dimensions: (a) collection of taxes in such a way that all groups are paying their fair share; (b) the use of taxes for the public good; (c) genuine consultation with taxpayers about the tax system; (d) respectful treatment of taxpayers; and (e) granting taxpayers the status of trustworthiness in the absence of information to the contrary.



Ora destas cinco condições que segundo os autores do estudo (Valerie Braithwaite, Friedrich Schneider, Monika Reinhart e Kristina Murphy), definem a integridade dos sistemas fiscais e são decisivos para a maior ou menor fuga fiscal, digam la uma, apenas uma que seja cumprida pelo Português. So uma.
Mas pronto, vão la ler os dois estudos, leiam os graficos (os nomes dos paises, lidos da direita para a esquerda, suscitam um sorriso) e as tabelas.

O artigo de hoje de Antonio Sampaio e Mello no DE, fala disto. Dai este post.