Анализ влияния налоговой и пенсионной реформ в России на выбор неформальной занятости
Informal employment is a complex economic phenomenon that goes beyond direct government control and therefore requires multifaceted consideration. In 2001-2002 important reforms were carried out in Russia. According to the tax reform the progressive tax scale was replaced by the flat rate, different social contributions were merged into a single social tax. The pension reform made transition from the distribution pension system to the distribution and accumulation one. Such changes could influence the probability of informal sector selection by individuals. An empirical model is assessed on the basis of a representative sample for Russia - Russian Longitudinal Monitoring Survey-Higher School of Economics - from 1998 to 2009 using 'difference-in-difference' approach. Author’s findings suggest that the PIT reform has contributed to the reduction of informal employees by 2.5%, while the contribution of other reforms to limiting incentives to work informally is not revealed. An important feature of the reforms is that they do not mutually influence each other eventually serving as enhancers.