Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
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We would like to thank (without implicating) Emma Aguila for sharing information on tax rates and benefit formulas, Matthew Clifford for research assistance, and David Card, David S. Kaplan, Wojciech Kopczuk, Sebastian Galiani, Roger Gordon, Santiago Levy, Suresh Naidu, Ben Olken, Kiki Pop-Eleches, Bernard Salanié, Monica Singhal and seminar participants at UC Berkeley, Washington University, Carnegie-Mellon University, the University of Houston, Warwick University, the CEPR-AMID Development Economics Symposium in Milan, IGC Growth Week 2012, Duke University, the University of Maryland, the 23rd BREAD conference, the World Bank, PUC-Rio, the NBER Public Economics Spring 2013 meeting, and MIT for helpful conversations. Verhoogen gratefully acknowledges the support of the National Science Foundation (SES-0721068). The views expressed in this paper are those of the authors, and do not necessarily reflect the views of the Instituto Mexicano del Seguro Social or the National Bureau of Economic Research. This paper was previously circulated under the title, "Enlisting Workers in Monitoring Firms: Payroll Tax Compliance in Mexico."