Author: | Fugazza, M. Jacques, J.-F. |
Title: | Labor market institutions, taxation and the underground economy |
Journal: | Journal of Public Economics
2004 : JAN, VOL. 88:1-2, p. 395-418 |
Index terms: | Labour markets Taxation Fraud |
Freeterms: | Underground economy Tax avoidance |
Language: | eng |
Abstract: | Analytical and numerical investigations suggest that interactions between regular and irregular activities can affect standard results of policy interventions. In that respect, the paper supports the view that policies aiming at increasing individuals benefits of participating in the regular sector are more desirable than a deterrence policy. |
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