Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico
通过对比墨西哥企业向社保机构报告的工资与家庭调查中个人报告的工资，发现企业普遍低报工资，但大企业合规更好；1997年养老金改革使年轻工人低报减少，说明赋予员工激励和信息能有效改善工资税合规。
Comparing two sources of wage data in Mexico—firms' reports to the social security agency and individuals' responses to a household survey—we document extensive underreporting of wages by formal firms, with compliance better in larger firms. We also present evidence that the 1997 Mexican pension reform, which tied pension benefits more closely to reported wages for younger workers, led to a relative decline in underreporting for younger age groups. The results suggest that giving employees incentives and information to improve the accuracy of employer reports can be an effective way to improve payroll tax compliance.