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, François Gerard, Roger Gordon, Santiago Levy, Suresh Naidu, Ben Olken, Kiki Pop-Eleches, Bernard Salanié, Monica Singhal and many seminar participants 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” (Kumler et al, 2012).