Neljapäeval, 22. veebruaril kell 10.30–12.00 toimub Eesti Pangas teadusseminar „Off the books, on the books? Employment, wages, and labor tax audits“. Seminar on inglise keeles.

Seminaril tutvustab Stockholmi kõrgema majanduskooli Riia filiaali kaasprofessor Nicolas Gavoille Läti andmete analüüsile tuginevat uurimust sellest, kuidas mõjutab tööjõumaksude auditeerimine ettevõtete käitumist riigile palga- ja hõiveinfo esitamisel. Teadustööst nähtub, et tööjõumaksude audit võib aidata tuvastada registreerimata töötajaid, kuid vähem on sellest kasu töötasu alaraporteerimise välja selgitamisel.

Seminar toimub Eesti Pangas (Estonia pst 13). Palun anna oma tulekust teada hiljemalt 20. veebruaril aadressil [email protected].

Vajadusel saad seminaril osaleda ka Webexi kaudu: https://eestipank.webex.com/eestipank/j.php?MTID=m3a8f51b28d5a3440eb644ddc8841e30d

Koosoleku number: 2740 918 5731

Kui on vaja sisestada ürituse number või salasõna: A3NrGEsUq26

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Off the books, on the hooks? Employment, wages, and labor tax audits (with Anna Zasova)

This paper studies firms’ employment and wage response to labor tax audit. Using monthly-frequency administrative data from Latvia, where payroll tax evasion is prevalent, we show that the impact of audits on firms' reporting behavior is short-lived. Firm-level average reported wages and employment substantially increase during the audit period, indicating the regularization of undeclared workers. However, after the conclusion of the audit, wages and employment significantly decline vis-à-vis the pre-audit period. Employee-level results reveal that changes in the firm’s average wage are driven by newly declared employees, with limited wage adjustments for those officially employed before the audit. This suggests that labor tax audits are an effective tool for detecting undeclared workers but not for detecting wage underreporting.