haku: @author Cebula, R. / yhteensä: 4
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| Tekijä: | Cebula, R. |
| Otsikko: | An empirical analysis of the impact of government tax and auditing policies on the size of the underground economy: the case of the United States, 1973-94 |
| Lehti: | American Journal of Economics and Sociology
1997 : APR, VOL. 56:2, p. 173-186 |
| Asiasana: | ECONOMICS SOCIOLOGY USA |
| Kieli: | eng |
| Tiivistelmä: | This study empirically examines the impact of federal income tax rates, IRS penalties on unpaid tax liabilities, and audit rates of the Internal Revenue Service on the size of the underground economy in the United States. Recent data generated by Edgar Feige are used to measure the size of the underground economy. Based on ordinary least squares estimates, it is found that the maximum marginal personal income tax rate raises the size of the underground economy. |
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