The nationwide minimum wage, coupled with pension reforms, could reverse a long decline in people working off the books in Germany, and even prompt an increase, according to a study released on Tuesday. The study, from Tübingen’s Institute for Applied Economic Research (IAW), working with models from the Austria’s Linz University, said government reforms, including a national minimum hourly wage of €8.50 ($11.49), and retirement for some at 63, could lead to more earnings disappearing from official records. The national minimum wage, which is set to be introduced next year, could encourage employers to hire people off the books in...