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Serbia - Does formal work pay in Serbia? The role of labor taxes and social benefit design in providing disincentives for formal work (anglais)

This technical note was motiviated by two particular issues of the Serbian labor market, namely the high levels of inactivity, and informal employment among the Serbian working age population. What incentives have employers, the self-employed, and workers, actually to register these activities, and pay taxes and contributions on the income that is generated? The analysis examines the role of labor taxation and social benefit design, and how they relate...
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