Publication:
Tax Evasion and the Contribution-Benefit Link: The Case of Maternity Benefits

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dc.contributor.authorBíró, Anikó
dc.contributor.authorElek, Péter
dc.contributor.authorPrinz, Dániel
dc.contributor.authorSándor, László
dc.date.accessioned2024-12-19T16:50:55Z
dc.date.available2024-12-19T16:50:55Z
dc.date.issued2024-12-19
dc.description.abstractThis paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary. Earnings and employment patterns suggest pre-pregnancy underreporting, followed by formalization of some earnings and employment during pregnancy to increase benefits. Reported earnings in small, domestic, and less productive firms bunch at the minimum wage before pregnancy and the benefit-maximizing threshold during pregnancy. Using a policy reform, the paper shows that the size of the reporting response tracks changing reporting incentives. Increases in pre-childbirth reported earnings are partially sticky after maternity leave. The results indicate that linking benefits to contributions can reduce tax evasion and improve formalization.en
dc.identifierhttp://documents.worldbank.org/curated/en/099845312162439854/IDU1c84bd9611b3ec14d1e1b99013d204034e26f
dc.identifier.doi10.1596/1813-9450-11003
dc.identifier.urihttps://hdl.handle.net/10986/42563
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 11003
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectCONTRIBUTION-BENEFIT LINK
dc.subjectSOCIAL SECURITY
dc.subjectTAX EVASION
dc.subjectPARENTAL BENEFITS
dc.titleTax Evasion and the Contribution-Benefit Linken
dc.title.subtitleThe Case of Maternity Benefitsen
dc.typeWorking Paper
dspace.entity.typePublication
okr.date.disclosure2024-12-19
okr.date.lastmodified2024-12-16T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099845312162439854/IDU1c84bd9611b3ec14d1e1b99013d204034e26f
okr.guid099845312162439854
okr.identifier.docmidIDU-c84bd961-b3ec-4d1e-b990-3d204034e26f
okr.identifier.doi10.1596/1813-9450-11003
okr.identifier.externaldocumentum34436877
okr.identifier.internaldocumentum34436877
okr.identifier.reportWPS11003
okr.import.id6089
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099845312162439854/pdf/IDU1c84bd9611b3ec14d1e1b99013d204034e26f.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryHungary
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicSocial Protections and Labor::Pensions & Retirement Systems
okr.topicSocial Protections and Labor::Labor Markets
okr.unitEFI-MNA-MTI-MacroFiscal (EMNMT)
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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