FRONT COVER -- INFORMAL EMPLOYMENT IN EMERGING AND TRANSITION ECONOMIES -- COPYRIGHT PAGE -- CONTENTS -- LIST OF CONTRIBUTORS -- EDITORIAL ADVISORY BOARD -- PREFACE -- CHAPTER 1 TAX EVASION, MINIMUM WAGE NONCOMPLIANCE, AND INFORMALITY -- INTRODUCTION -- THE MODEL -- TAX EVASION, MINIMUM WAGE NONCOMPLIANCE, AND INCIDENCE OF INFORMALITY -- BINDING PARTICIPATION AND MINIMUM WAGE CONSTRAINT -- OPTIMAL POLICIES FOR POVERTY ALLEVIATION -- OPTIMAL POLICIES FOR TAX COMPLIANCE -- CONCLUSION -- NOTES -- ACKNOWLEDGMENT -- REFERENCES -- CHAPTER 2 THE EFFECT OF TAXATION ON INFORMAL EMPLOYMENT: EVIDENCE FROM THE RUSSIAN FLAT TAX REFORM -- INTRODUCTION -- INFORMALITY DEFINITION AND MEASUREMENT -- DESCRIPTION OF INFORMAL EMPLOYMENT IN RUSSIA -- THE TAX REFORM -- RESULTS -- CONCLUSIONS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- CHAPTER 3 WHO BENEFITS FROM REDUCING THE COST OF FORMALITY? QUANTILE REGRESSION DISCONTINUITY ANALYSIS -- INTRODUCTION -- TAXES AND THE INFORMAL SECTOR -- DATA AND DESCRIPTIVE STATISTICS -- THE SIMPLES PROGRAM AND IDENTIFICATION STRATEGY -- QUANTILE REGRESSION DISCONTINUITY -- ECONOMETRIC RESULTS -- CONCLUSION AND POLICY IMPLICATIONS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- CHAPTER 4 DETECTING WAGE UNDER-REPORTING USING A DOUBLE-HURDLE MODEL -- INTRODUCTION -- WAGE UNDER-REPORTING AND THE MINIMUM WAGE - AN UNDER-RESEARCHED AREA -- THE MINIMUM WAGE AND THE WAGE DISTRIBUTION IN HUNGARY -- THE DOUBLE-HURDLE MODEL -- DATA -- RESULTS OF THE DOUBLE-HURDLE MODEL -- TESTING THE PREDICTIONS OF THE DH: RESPONSES TO THE INTRODUCTION OF A MINIMUM CONTRIBUTION BASE -- CONCLUSIONS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- APPENDIX A -- APPENDIX B: MINIMUM WAGE REGULATIONS IN HUNGARY -- CHAPTER 5 DOES FORMAL WORK PAY? THE ROLE OF LABOR TAXATION AND SOCIAL BENEFIT DESIGN IN THE NEW EU MEMBER STATES -- INTRODUCTION.

MEASUREMENTS OF INFORMALITY AND DISINCENTIVES FOR FORMAL WORK -- DO DISINCENTIVES FOR FORMAL WORK MATTER? -- CONCLUSIONS AND POLICY IMPLICATIONS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- CHAPTER 6 MIGRATION AS A SUBSTITUTE FOR INFORMAL ACTIVITIES: EVIDENCE FROM TAJIKISTAN -- INTRODUCTION -- BACKGROUND -- MEASURING INFORMAL SECTOR/UNREPORTED ACTIVITY -- EMPIRICAL ANALYSIS -- CONCLUSION -- NOTES -- REFERENCES -- CHAPTER 7 THE PERSISTENCE OF INFORMALITY: EVIDENCE FROM PANEL DATA -- INTRODUCTION -- DATA -- ECONOMETRIC FRAMEWORK -- RESULTS -- ROBUSTNESS CHECKS -- CONCLUSIONS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- CHAPTER 8 JOB SEPARATIONS AND INFORMALITY IN THE RUSSIAN LABOR MARKET -- INTRODUCTION -- LINKING DISPLACEMENT, QUITS, AND SUBSEQUENT INFORMAL EMPLOYMENT -- DATA SOURCES, MEASUREMENT ISSUES, AND DESCRIPTIVE ANALYSIS -- THE EMPIRICAL MODELS AND OUR RESEARCH APPROACH -- RESULTS -- CONCLUSIONS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES.