PREFACE.

An introduction to the journal is presented in which the editor discusses various reports published within the issue including one by Arnab K. Basu, Nancy H. Chau, and Zahra Siddique on the impacts of tax and minimum wage reforms on the incidence of informality, one by Fabian Slonimczyk on the effect of tax reforms on the incidence of informal employment in Russia, and one by Tommaso Gabrieli, Antonio F. Galvao Jr., and Gabriel V. Montes-Rojas on the effect of tax reductions on microfirms.