El presente trabajo analizará los regímenes tributarios relacionados con las microempresas en el Perú. Además, de los resultados obtenidos, esta investigación dependerá de la inspección de los antecedentes nacionales, para comprender la magnitud de la problemática; y también de la revisión de antecedentes internacionales, para tener en cuenta la forma en que otros países latinoamericanos han enfrentado este tema y los pasos que han dado. La importancia de la investigación de este tema radica en los efectos inmediatos sobre la administración tributaria y los contribuyentes. Esta influencia en la administración tributaria se debe principalmente al alto nivel de informalidad en el país, causado por la evasión y elusión de impuestos. Esto suele significar que solo una parte de esos contribuyentes tiene una carga tributaria y, la otra parte de esos contribuyentes goza de los beneficios sin ninguna obligación ante las autoridades tributarias. En ese sentido, nos centraremos específicamente en la evaluación del Nuevo Régimen Único Simplificado (NRUS) y del Régimen Mype, así como en el impacto que tienen en la recaudación de impuestos, sobre todo en las microempresas, que representan el mayor porcentaje de la participación de la industria peruana. Para esta finalidad, se analizará el marco conceptual y también el marco regulatorio que ha regulado a las microempresas a lo largo de las décadas. Finalmente, plantearán las conclusiones al presente trabajo y la opinión crítica con respecto al problema examinado. / This paper will analyze the tax regimes related to microenterprises in Peru. In addition to the results obtained, this research will depend on the inspection of national antecedents, to understand the magnitude of the problem; and also on the review of international antecedents, to take into account the way in which other Latin American countries have faced this issue and the steps they have taken. The importance of researching this topic lies in the immediate effects on the tax administration and taxpayers. This influence on tax administration is mainly due to the high level of informality in the country, caused by tax evasion and avoidance. This usually means that only a part of those taxpayers have a tax burden and the other part of those taxpayers enjoy the benefits without any obligation before the tax authorities. In this sense, we will focus specifically on the evaluation of the New Simplified Single Regime (NRUS) and the Mype Regime, as well as the impact they have on tax collection, especially on micro-enterprises, which represent the largest percentage of the Peruvian industrial participation. For this purpose, the conceptual framework will be analyzed, as well as the regulatory framework that has regulated micro-enterprises throughout the decades. Finally, the conclusions to the present work and the critical opinion with respect to the problem examined will be presented. / Trabajo de investigación

Para la siguiente investigación, se ha aplicado la metodología de Data Science de IBM analizando el indicador macroeconómico de la bancarización en el Perú desde el año 2010 hasta el 2019; con el objetivo de generar una proyección para el año 2024 de este ratio y conocer los factores que influyen. Para ello, se ha definido la bancarización cómo el indicador económico, con un enfoque analítico predictivo y se ha trabajado con datos obtenidos de entidades públicas del gobierno peruano; con ello, se ha elaborado un modelo matemático de proyección en base de un modelo de regresión. También se trabajó con programas de visualización para tener una mejor visión de la investigación, por último, se evaluó este modelo obteniendo mejores resultados más certeros. De esta manera, se ha encontrado que uno de los mayores factores que influyen en la bancarización es la informalidad con la que trabajan los peruanos. Aplicando el modelo matemático se trabajó con un R cuadrado de 99.15%, validando que el nivel de predicción es alto; con el mismo, se obtuvo que con una tasa de informalidad del 65% para el año 2024 el Perú contaría con una tasa de bancarización de 43.45%. Así es como se deduce que el proceso de bancarización es necesario para aumentar la economía del Perú y actualmente cuenta con varios factores que influyen en su desarrollo, principalmente, la informalidad; además del nivel de educación y las facilidades de acceso a la banca por parte de las entidades financieras. / For the following research, the IBM Data Science methodology has been applied analyzing the macroeconomic indicator of bankarization in Peru from 2010 to 2019; with the objective of generating a projection for the year 2024 of this ratio and knowing the factors that influence it. For this, bankarization has been defined as the economic indicator, with a predictive analytical approach, we have worked with data obtained from public entities of the Peruvian government; With this, a projection mathematical model has been developed based on a regression model, we also worked with visualization programs to have a better vision of the research, finally this model was evaluated obtaining better, more accurate results. In this way, it has been found that one of the major factors influencing bankarization is the informality with which Peruvians work. Applying the mathematical model, we worked with an R squared of 99.15%, validating that the level of prediction is high; With it, it was obtained that with an informality rate of 65% for the year 2024, Peru would have a bankarization rate of 43.43%. This is how, it is deduced that the process of bankarization is necessary to increase the economy of Peru and currently has several factors that influence its development, mainly, informality; in addition to the level of education and the ease of access to banking by financial institutions. / Trabajo de investigación

La presente investigación tiene como finalidad evaluar la incidencia del conocimiento tributario de los comerciantes minoristas, que utilizan el comercio social, en la informalidad en la Galerías Unidas durante el año 2020. Con el transcurrir de los años se ha podido apreciar el incremento de ventas que se realizan por las diferentes plataformas que existen en internet y las redes sociales no son la excepción, es precisamente este tipo de comercio el que logró obtener un crecimiento inesperado debido a los cambios de hábitos de compra a raíz de la cuarentena en la que se nos obligó vivir a causa de la COVID-19. Por otro lado, se encuentra la alta tasa de informalidad que existe en nuestro país el cual es uno de los problemas multidimensionales que tiene el Estado y que afecta de manera negativa a la economía por la evasión tributaria que se evidencia en este sector. Para esta investigación se analizó la variable de conocimiento tributario segmentando este concepto en tres dimensiones: cultura tributaria, educación tributaria y normatividad tributaria debido a que consideramos que estas tres variables contribuyen tanto al conocimiento tributario y su aplicación. Luego, para evaluar la incidencia del conocimiento tributario en la informalidad, se realizaron encuestas a 32 comerciantes de la Galerías Unidas que realizan sus ventas por medio del comercio social y, además, se entrevistó a tres especialistas en el sector y en materia tributaria. El diseño de la investigación es mixto, es decir de enfoque cuantitativo y cualitativo y los resultados finales determinaron que existe influencia del conocimiento tributario de los comerciantes minoristas que utilizan el comercio social en la informalidad de Galerías Unidas en el 2020. En base a los resultados obtenidos se realizaron algunas recomendaciones con el fin de mejorar los niveles de informalidad existentes en nuestro país y así ampliar la base tributaria. / The purpose of this research is to evaluate the incidence of tax knowledge of retailers who use social commerce in the informal sector in Galerías Unidas during the year 2020. With the passing of the years, it has been possible to appreciate the increase in sales made through the different platforms that exist on the Internet and social networks are no exception, it is precisely this type of trade that managed to obtain an unexpected growth due to changes in purchasing habits because of the quarantine in which we were forced to live because of COVID-19. On the other hand, there is the high rate of informality that exists in our country, which is one of the multidimensional problems that the State has and that negatively affects the economy due to the tax evasion that is evident in this sector. For this research, the tax knowledge variable was analyzed by segmenting this concept into three dimensions: tax culture, tax education and tax regulations, since we consider that these three variables contribute to tax knowledge and its application. Then, to evaluate the incidence of tax knowledge on informality, surveys were conducted with 32 merchants of Galerías Unidas who sell through social commerce and, in addition, three specialists in the sector and in tax matters were interviewed. The research design is mixed, i.e., quantitative, and qualitative approach and the results determined that there is an influence of tax knowledge of retailers who use social commerce in the informality of Galerías Unidas in 2020. Based on the results obtained, some recommendations were made to improve the existing levels of informality in our country and thus broaden the tax base. / Tesis

La presente investigación tiene como finalidad evaluar la incidencia del conocimiento tributario de los comerciantes minoristas, que utilizan el comercio social, en la informalidad en la Galerías Unidas durante el año 2020. Con el transcurrir de los años se ha podido apreciar el incremento de ventas que se realizan por las diferentes plataformas que existen en internet y las redes sociales no son la excepción, es precisamente este tipo de comercio el que logró obtener un crecimiento inesperado debido a los cambios de hábitos de compra a raíz de la cuarentena en la que se nos obligó vivir a causa de la COVID-19. Por otro lado, se encuentra la alta tasa de informalidad que existe en nuestro país el cual es uno de los problemas multidimensionales que tiene el Estado y que afecta de manera negativa a la economía por la evasión tributaria que se evidencia en este sector. Para esta investigación se analizó la variable de conocimiento tributario segmentando este concepto en tres dimensiones: cultura tributaria, educación tributaria y normatividad tributaria debido a que consideramos que estas tres variables contribuyen tanto al conocimiento tributario y su aplicación. Luego, para evaluar la incidencia del conocimiento tributario en la informalidad, se realizaron encuestas a 32 comerciantes de la Galerías Unidas que realizan sus ventas por medio del comercio social y, además, se entrevistó a tres especialistas en el sector y en materia tributaria. El diseño de la investigación es mixto, es decir de enfoque cuantitativo y cualitativo y los resultados finales determinaron que existe influencia del conocimiento tributario de los comerciantes minoristas que utilizan el comercio social en la informalidad de Galerías Unidas en el 2020. En base a los resultados obtenidos se realizaron algunas recomendaciones con el fin de mejorar los niveles de informalidad existentes en nuestro país y así ampliar la base tributaria. / The purpose of this research is to evaluate the incidence of tax knowledge of retailers who use social commerce in the informal sector in Galerías Unidas during the year 2020. With the passing of the years, it has been possible to appreciate the increase in sales made through the different platforms that exist on the Internet and social networks are no exception, it is precisely this type of trade that managed to obtain an unexpected growth due to changes in purchasing habits because of the quarantine in which we were forced to live because of COVID-19. On the other hand, there is the high rate of informality that exists in our country, which is one of the multidimensional problems that the State has and that negatively affects the economy due to the tax evasion that is evident in this sector. For this research, the tax knowledge variable was analyzed by segmenting this concept into three dimensions: tax culture, tax education and tax regulations, since we consider that these three variables contribute to tax knowledge and its application. Then, to evaluate the incidence of tax knowledge on informality, surveys were conducted with 32 merchants of Galerías Unidas who sell through social commerce and, in addition, three specialists in the sector and in tax matters were interviewed. The research design is mixed, i.e., quantitative, and qualitative approach and the results determined that there is an influence of tax knowledge of retailers who use social commerce in the informality of Galerías Unidas in 2020. Based on the results obtained, some recommendations were made to improve the existing levels of informality in our country and thus broaden the tax base. / Tesis

Die explorative Studie nutzt qualitative Interviews mit einfachen Bürgern um das Problem der allgegenwärtigen und anhaltenden Alltagskorruption in post-sowjetischen Staaten zu analysieren. Es wird zum einen nach den zugrunde liegenden Einstellungen, Werten und Erwartungen der Klienten gefragt, die diese korrupt handeln lassen, zum anderen wird der Einfluss dieser alltäglichen informellen Praktiken auf Entwicklung und Qualität von demokratischen Institutionen in post-sowjetischen Staaten untersucht. Die Ergebnisse des ersten Teils legen nahe, dass sich der größte Einfluss auf die Bereitschaft zu korruptem Handeln aus der Kombination der Effekte aus sowjetischem Erbe und rationalem Verhalten, das die Situation als ein Problem kollektiven Handelns interpretiert, ergibt. Bezüglich der Frage nach der Wirkung von informellen Praktiken und mit ihnen einhergehenden sowjetischen Einstellungen auf die Entwicklung von funktionierenden demokratischen Institutionen zeigt die Studie eine Reihe von problematischen Aspekten auf: Zuvorderst den Vorzug von individuellen vor kollektiven Lösungen sowie den anhaltenden Effekt von informellen Netzwerken, kombiniert mit einer tiefen Abneigung gegenüber dem Staat und einem schwachen Gefühl der eigenen Wirksamkeit. Zusammengenommen bilden diese ein schwerwiegendes Hindernis für politische Partizipation und die Entwicklung eines gesellschaftlichen Gemeinschaftsgefühls. Entgegen der gängigen Forschungs-meinung hat diese Studie also gezeigt, dass bestimmte Formen von Korruption, genauer der besondere Typ der post-sowjetischen informellen Transaktionen, einen negativen Einfluss auf die Entwicklung demokratischer Institutionen haben und die Wirkungsrichtung zwischen Demokratie und Korruption nicht allein von schwachen demokratischen Institutionen zu mehr Korruption zeigt. / The explorative study uses qualitative interviews with ordinary citizens to examine the problem of pervasiveness and persistence of administrative corruption in the Soviet successor states. It analyses the problem on two levels, taking an interest in the underlying attitudes, values and expectations of why clients engage in corrupt transactions, and asking about the influence of these low-level informal practices on the development and quality of democratic institutions in post-soviet states. Regarding the former, the analysis established the combined effect of Soviet legacy and rational behaviour interpreting the situation as a problem of collective action. These two are the main drivers influencing the readiness for corrupt transactions. They mutually reinforce each other and the highest propensity to act corruptly is found when these two aspects coincide. The answer to the question whether the lasting impact of informal practices and Soviet attitudinal patterns going along with them conflicts with the development of well-functioning, democratic institutions was clearly affirmative. The study showed that it is particularly a preference of individual over collective solutions and the continued effect of persisting informal networks combined with a deep disregard of the state and a low feeling of agency that pose serious obstacles to the quality of political participation and to the sense of community on the societal level. Contrary to the common argument the study has therefore established that the causality in the nexus between democracy and corruption is not a one-way road leading from weak democratic institutions to higher levels of corruption, but that certain forms of corruption, more precisely the specific type of post-soviet informality, have a negative impact on the development of democratic institutions making causality follow a bidirectional path and constituting a vicious circle of informality.

The objective of this thesis on the paid feminized domestic work is to describe the two current forms of employment of the live-inside maids and the live-outside domestic workers of paid domestic work in Lima Peru. The live-inside employment, cama adentro is the traditional form of maids living inside the household, and secondly, the live-outside employment, cama afuera, describes the working woman as an independent worker who lives outside the household. By focusing on the two forms of employment in the 1970s, the 2010s and the 2020s, this study aims to describe the changes on the urban labor market wherein 95% are women and almost 87% have informal employment. The feminized domestic work and the women domestic workers are objects of devaluation and subjects of discrimination. The critical case in this study is to understand the impact of informality and the informal working conditions. Vulnerability and precariousness are concepts frequently used in the current debate and research which describes the feminized remunerated domestic work as a forced labor. Who are the domestic working women, and how do they describe their work and life situation? What are the preferences or the facts of the persisting informality in the domestic labor sector that still have a great impact on the work situation as well as the women’s life situation? By considering women’s right to decent occupation this study also focuses on female empowerment, autonomy, economic independence in the urban domestic sector with influence from the market-oriented labor market in Lima. This case study is grounded in feminist care economy theory and Pierre Bourdieu’s human capital theory.

This thesis is an investigation into the microeconomic mechanisms that govern some of the occupational choices faced by workers in Sub-Saharan Africa, and into the monetary and non-monetary returns to their decisions. Chapter 1 begins by exploring the decision process that leads workers to allocate themselves to different occupations within the economy. In particular, I investigate the role of risk-aversion in the allocation of workers between formal and informal jobs in Ghana, hence attempting to explain a fundamental dimension of duality through an investigation into workers' preferences. In my model of sectoral allocation risk-averse workers can opt between entering the free-entry informal sector and queuing for formal occupations. Conditional on identifying the riskier option, the model yields testable implications on the relationship between risk-aversion and workers' allocation. My testing strategy proceeds in two steps. First, using the first three waves of the Ghana Household Urban Panel Survey (GHUPS) dataset, I estimate expected income uncertainty and find it considerably higher in the informal sector than in formal employment. Second, using experimental data to elicit risk-attitudes I estimate the effect of risk-aversion on occupational choices and I find that, in line with the first result, more risk-averse workers are more likely to queue for formal jobs and less likely to be in the informal sector. The conclusion of the first chapter is that attitudes to risk should feature more prominently in models of sector allocation and in the design of labour market policies, in particular when those policies aim to impact workers' vulnerability to risk and uncertainty. Chapter 2 focuses on the largest occupational category in the Developing world, self-employed workers with small productive activities, and it tries to estimate the returns to different productive assets, namely physical capital, labour and human capital. These are the workers that form most of the informal sector analysed in chapter 1, which allows me to draw a direct link with the analysis so far. The chapter begins by specifying a model for the income-generating process grounded in the literature on firms' production and hence abridging the gap between the analysis of individual earnings and the study of firms' value added. Identification in the empirics is achieved by means of panel estimators that are suitable to address the endogeneity of input choices, which derives from both time-varying and time-invariant unobservable heterogeneity. The use of these estimators is made feasible by the length of the Ghanaian Household Urban Panel Survey dataset at CSAE. I also explore issues of endogeneity in the selection of different technologies, defined by their relative capital and labour intensity. Finally, I analyse the shape of returns to capital, with the aim to detect potential non-convexities in technology. The results show that capital and work-experience play the strongest role in income-generation, while the shares of value added attributed to labour and to formal schooling are low. Marginal returns to investment are high at low capital levels and they decrease very rapidly, pointing against the existence of non-convexities due to minimum scale requirements, but implying that real income gains resulting form micro-investment are modest. Chapter 3 returns to the issue of earnings uncertainty and risk-aversion explored in Chapter 1, but it now takes the allocation choice as given and explores the direct welfare implications of income uncertainty for worker's well-being. Namely, the chapter explores the relationship between income and welfare, with a particular attention on the link between income vulnerability and happiness. Using unique longitudinal data on life-satisfaction and labour market outcomes, I estimate an individual measure of vulnerability (defined as the probability of falling below a low-income threshold) and investigate its effect on well-being. After controlling for unobservable individual fixed effects, work-satisfaction, relative income and other relevant worker characteristics, I find a sizable impact of vulnerability, over and above the income effect. When I explore the mechanisms behind my results, I find that aspiration adaptation to current income may result in a transitory income effect. Moreover, using my direct measure of attitudes to risk from field-experiments (already used in chapter 1), I can test directly the hypothesis that more risk-averse agents suffer more heavily from a given increase in income vulnerability. Overall, my findings support policy interventions that aim to reduce vulnerability, as I expect such policies to have a 'direct' impact on agents' happiness given the prevailing attitudes to risk and uncertainty in the population. Finally, from the point of view of overall social welfare, my results suggest that non-Rawlsian growth models, whereby 'someone may be left behind', may fail to enhance general welfare, for high enough levels of risk-aversion in the population, if the risk of falling behind is sufficiently widespread.

La présente thèse explore, à travers quatre papiers, la possibilité d’étendre le régime d’assurance maladie sociale (SHI) vers la couverture santé universelle (CSU) et ce en présence d’obstacles structurels économiques.Les effets moyens de deux traitements, les deux assurances MHI et MAS, sur l’utilisation des soins de santé (consultations externes et hospitalisations) sont estimés. L’actuel régime d’assurance sociale en Tunisie (SHI), malgré l’amélioration de l’utilisation des soins de santé procurée aux groupes couverts, reste incapable d’atteindre une couverture effective de tous les membres de la population vis-à-vis des services de soins dont ils ont besoin. L’atteinte de cet objectif requière une stratégie qui cible les ‘‘arbres’’ et non la ‘‘forêt’’.Le chapitre deux contourne les principaux obstacles à l’extension de la couverture par l’assurance maladie et propose une approche originale permettant de cibler les travailleurs informels et les individus en chômage. Une étude transversale d’évaluation contingente (CV) a été menée en Tunisie se proposant d’estimer les volontés d’adhésion et les consentements à payer (WTP) pour deux régimes obligatoires présentés hypothétiquement à l’adhésion. Les résultats confirment l’hypothèse selon laquelle la proposition d’une affiliation volontaire à un régime d’assurance obligatoire serait acceptée par la majorité des non couverts et que les WTP révélés pour cette affiliation seraient substantiels. Enfin, dans le chapitre trois, on insiste sur l'’importance de prendre en compte les attitudes protestataires en évaluant la progression vers la CSU. / This thesis explores, in a four paper format, the possibility of extending social health insurance (SHI) schemes towards Universal Health Coverage (UHC) in presence of structural economic obstacles.The average treatment effects of two insurance schemes, MHI and MAS, on the utilization of outpatient and inpatient healthcare are estimated. The current Tunisian SHI schemes, despite improving utilization of healthcare services, are nevertheless incapable of achieving effective coverage of the whole population for needed services. Attaining the latter goal requires a strategy that targets the “trees” not the “forest”.Chapter two gets around major challenges to extending health insurance coverage and proposes an original approach by targeting informal workers and unemployed. A cross-sectional Contingent valuation (CV) study was carried out in Tunisia dealing with willingness-to-join and pay for two mandatory health and pension insurance schemes.Results support the hypotheses that the proposition of a voluntary affiliation to mandatory insurance schemes can be accepted by the majority of non-covered and that the WTP stated are substantial.Finally in chapter three we focus on methodological aspects that influence the value of the WTP. Our empirical results show that the voluntary affiliation to the formal health insurance scheme could be a step towards achieving UHC in Tunisia. Overall, we highlight the importance of taking into account protest positions for the evaluation of progress towards UHC.

Este estudo analisa a formalização dos empreendimentos industriais de confecção na cidade de Caruaru. A região do Polo de Confecções do Agreste Pernambucano é composta por diversos municípios, entre eles Caruaru, com uma significativa produção de artigos de vestuário. Esse aglomerado produtivo começou a se formar ainda na década de 1950 e, desde a origem, a maior parte das atividades é desenvolvida de maneira informal. Contudo, a partir de 1990 o aglomerado vem passando por processos crescentes de modernização, industrialização e uma imbricação cada vez maior com a dinâmica capitalista, atraindo a ação do Estado e do capital. Uma das principais transformações é a regularização fiscal das unidades produtivas. Frente a esta realidade nossa problemática se volta para o processo de formalização da indústria: oficinas, que iniciaram suas atividades predominantemente em domicílios, com mão de obra familiar e informal, e se tornaram fábricas de confecção. O problema de pesquisa parte do pressuposto de que a informalidade histórica e dominante, tanto das unidades produtivas como das relações de trabalho, está sendo reconfigurada pelo processo de formalização. A análise mobiliza a discussão conceitual sobre informalidade, flexibilização e precariedade. Sendo a flexibilização do processo produtivo e das relações de trabalho uma condição do capitalismo flexível, sendo o trabalho familiar, informal e precário uma característica histórica e constitutiva desta região, existindo o crescente movimento de imbricação com a dinâmica capitalista de cujos processos de formalização são uma expressão, perguntamos: qual o significado da formalização? A partir da formalização dos empreendimentos, o que está se constituindo como (novo) padrão em termos de relações de trabalho? O debate teórico central gravita em torno do conceito de processos de informalização, de Maria Cristina Cacciamali (2000, 2011), que servem de terreno para a discussão acerca da nova informalidade, a qual tem sido desenvolvida, principalmente, por Angela Maria Carneiro Araújo (2011), Maria da Graça Druck (2011a) e Roberto Véras de Oliveira (2011 a/b). A base metodológica está composta por entrevistas semiestruturadas, observação dos locais de produção e comercialização e coleta de dados em fontes secundárias. A partir da análise do processo de formalização dos empreendimentos industriais, acompanhada da retomada das transformações por que tem passado este aglomerado produtivo, concluímos que está se consolidando um padrão de formalização: a formalização institucional que engendra relações de trabalho informais. Nesse sentido, a informalidade tem sido capaz de se preservar, reproduzir, e, sobretudo, ser ressignificada pela ação dos empresários e por meio dos novos métodos de gestão empresarial, tais como os processos de terceirização e subcontratação da produção que, no contexto do Polo, encontram uma atmosfera favorável e fértil, devido à “naturalização” do trabalho informal. / This study analyzes the formalization of manufacturing industrial enterprises in the city of Caruaru. The region of Agreste Pernambucanoé's Clothing Complex is composed of several municipalities, including Caruaru, with a significant production of clothing articles. This productive cluster was formed during the 1950s, and its activities have been developing informally from the outset. However, since 1990, it has been undergoing increasing processes of modernization, industrialization and a growing overlap with the capitalist dynamic, attracting the action of the state and of the capital. One of the main changes is the tax regularization of productive plants. Considering this reality, we observe the industry formalization process: workshops which began operations predominantly in households with family and informal labor force and became confection factories. The research problem considers that historical and dominant informality, both of production units as of labor relations, is being reconfigured by the formalization process. The analysis mobilizes the conceptual discussion of informality, flexibility and precariousness. Considering that the flexibility of the production process and working relations has a current flexible capitalism paradigm, that the familiar, informal and precarious labor force is a historical and constitutional status of this region and that there is a growing movement of overlap with the capitalist dynamics whose formalization processes are an expression, we ask: what is the meaning of formalization? From the formalization of enterprises, that is constituted as (new) standard in terms of labor relations? The central theoretical debate revolves around the concept of informal processes, by Maria Cristina Cacciamali (2000, 2011), which serve as ground for the discussion of new informality, which has been developed mainly by Angela Maria Carneiro Araújo (2011), Maria da Graça Druck (2011a) and Roberto Véras de Oliveira (2011/b). The methodological base is composed of semi-structured interviews, observation of production and dealing sites and data collection on secondary sources. From the analysis of the process of industrial enterprises formalization and with the resumption of transformations that this production cluster has passed through, we considerer that a pattern of formalization is consolidating: institutional formalization that engenders informal labor relations. In this sense, informality has been able to preserve, reproduce, and, above all, be re-signified by the action of entrepreneurs and through new methods of business management, such as business process outsourcing and subcontracting production in the context of the Complex, and it also finds a favorable and fertile atmosphere due to the "naturalization" of informal work.

La présente thèse contribue à la littérature en économie internationale en s'intéressant à l'impact des lieux commerciaux et des réformes structurelles sur la croissance de la productivité agrégée dans le secteur manufacturier en Europe et en Inde. Dans le premier chapitre co-écrit avec Antoine Berthou, Jong-Chung Chung et Kalina Manova, nous montrons que l'expansion des exportations et des importations stimule la productivité du travail, mais seule la demande à l’exportation réalloue l'activité vers les entreprises plus productives en présence de distorsions de prix. De plus, les frictions liées aux imperfections de marché et la mauvaise qualité des institutions freinent la capacité des économies à réagir aux chocs de commerce subis par les entreprises nationales. Dans le second chapitre, je trouve que l'augmentation des importations d'intrants intermédiaires depuis la Chine contribue de manière significative à la croissance agrégée de la PTF en France grâce à une plus grande efficacité de répartition des parts de marché entre les entreprises. En effet, permettre à un plus grand nombre d'entreprises d'avoir accès à des biens intermédiaires au meilleur rapport qualité-prix stimule la croissance de la productivité agrégée. Dans le troisième chapitre co-écrit avec Adil Mohommad et Piyaporn Sodsriwiboon, nous montrons que des réformes favorisant davantage de flexibilité sur le marché du travail et une meilleure allocation des crédits entre entreprises réduisent les distorsions de marché payées par les entreprises et génèrent des gains de productivité et une croissance économique plus forte à long terme en Inde. / In this dissertation, I contribute to the literature on international economics by drawing attention to the impact of trade flows and structural reforms on productivity growth in the manufacturing sector in Europe and India. ln the first chapter co-authored, with Antoine Berthou, Jong-Chung Chung and Kalina Manova, we demonstrate that growth in exports and imports boosts labor productivity, but only export demand reallocates activity toward more productive firms in presence of price distortions. Moreover, market and institutional frictions dampen the ability of economies to react and gain from trade shocks. ln the second chapter, I show that the increase in Chinese imports of intermediate inputs is a significant driver of aggregate TFP growth in France as it increases efficiency in sharing market shares between firms. Allowing more firms to access intermediate goods at the best price-quality ratio stimulates aggregate productivity growth. ln the third chapter, co-written with Adil Mohommad and Piyapom Sodsriwiboon, our finding suggests that removing structural rigidities in the labor market and improving credit allocation would reduce distortions and contribute to productivity gains and long term growth in India.