The knowledge of the taxable event and the identity of the taxpayer is the first and inevitable precondition of an efficient and comprehensive tax enforcement. The taxpayer has to be transparent towards the tax administration to the extent data are relevant for the assessment and collection of taxes. Therefore, generally speaking, the collection of information by the tax authorities is of public interest.
This paper proposes an empirical analysis about the influence of some institutional factors (taxation, active and passive labor market policies, labor and goods market regulation and unions’ participation) on the component of the wage growth not explained by the productivity growth (WP gap, thereafter). We consider a 14 OECD countries Panel Data over the period 1983-2003, using four different estimations: fixed effects vector decomposition (FEVD), fixed effects (FE), random effects (RE) and feasible general least square (FGLS).
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