Foreign ownership and labor tax evasion: Evidence from Latvia

C-Tier
Journal: Economics Letters
Year: 2021
Volume: 207
Issue: C

Authors (2)

Score contribution per author:

0.503 = (α=2.01 / 2 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

This paper shows that in a context of widespread labor tax evasion, employees of foreign-owned firms receive less undeclared cash payments than employees of domestic firms. The empirical analysis relies on a combination of administrative and survey data and implements an expenditure-based underreporting analysis à la Pissarides and Weber (1989). This provides an alternative explanation for the wage premium for employees of foreign-owned firms observed in similar environments.

Technical Details

RePEc Handle
repec:eee:ecolet:v:207:y:2021:i:c:s0165176521003074
Journal Field
General
Author Count
2
Added to Database
2026-01-25