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| Author: | Hines Jr., J.R. |
| Title: | Might fundamental tax reform increase criminal activity? |
| Journal: | Economica
2004 : AUG, VOL. 71:283, p. 483-492 |
| Index terms: | Crime Tax reform |
| Language: | eng |
| Abstract: | Fundamental tax reform, replacing the income tax with a sales tax, is commonly thought to reducr levels of criminal and other "underground" economic activity by implicitly taxing their returns. It is found in this paper instead that the impact of tax reform depends on the relative labour intensity of production in the legitimate and illegitimate sectors of the economy. |
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