As an emphasis of this point, consider the contrast between the studies of tax evasion and in- formality. Tax evasion studies primarily focus on incentives to evade and enforce. 1 By contrast, studies of informality, usually in developing countries, consider ine¢ ciencies in production, hu- man capital accumulation, and implications to industry composition. 2 A goal of this paper is to bridge some of this gap by studying the industry distribution of semiformal income. We do so in the setting of Greece, where understanding the distribution of tax evasion may be of Örst order to current policies, but also where we can assemble data to understand industry characteristics that.
