000			01546nab a2200277 c 4500
999			_c145444 _d145444
003			ES-MaIEF
005			20220218131157.0
007			ta
008			220218t2021 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964804 _aLeth Petersen, Søren
245		0	_aDoes the marginal tax rate affect activity in the informal sector? _c Soren Leth-Petersen and Peer Ebbesen Skov
260			_c2021
500			_aResumen.
520			_aThis paper uses longitudinal survey data to analyze the sensitivity of informal-sector earnings to a tax reform that reduced the Danish top marginal tax rate from 63 to 56 percent. Studying a general-population representative sample, we find no evidence of informal-sector labor-supply changes caused by the reform. Looking specifically at a sample of vocationally trained males with income close to the tax threshold, we find a significant decrease in the informal-sector participation rate. The evidence shows that taxpayers' understanding of the reform correlates with the response. Finally, back-of-the-envelope calculations show the economic impact is limited.
650		4	_943113 _aECONOMIA OCULTA
650		4	_933534 _aCAPITAL HUMANO
650			_aELUSION FISCAL _943410
650			_aIMPUESTOS _947460
650		4	_966777 _aTIPO MARGINAL
650			_aREFORMA _910750
650		4	_942730 _aDINAMARCA
700			_964805 _aSkov, Peer Ebbesen
773	0		_9166651 _oOP 207/2021/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _gv. 77, n. 4, December 2021, p. 317-344
942			_cART