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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.
SCIMA record nr: 253258
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