NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Judith A. Frías

Instituto Mexicano del Seguro Social
Paseo de la Reforma No. 476
Col. Juárez, 06600 México D.F., México

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NBER Working Papers and Publications

August 2013Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
with Todd Kumler, Eric Verhoogen: w19385
A growing body of research suggests that difficulties in collecting taxes are an important constraint on economic performance in developing countries. Evidence from rich countries points to third- party reporting — in particular, employer reports of employees' wages — as a potential remedy. To what extent does the accuracy of third-party reporting carry over to developing countries, with their weaker enforcement regimes? In this paper, we compare two sources of wage information from Mexico — firms' reports of individuals' wages to the Mexican social security agency and individuals' responses to a household labor-force survey — to investigate the extent of wage under-reporting by formal firms and how it responded to an important change in the social security system. We document that under-r...
 
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