haku: @author Lemieux, T. / yhteensä: 5
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| Tekijä: | Lemieux, T. |
| Otsikko: | The effect of taxes on labor supply in the underground economy |
| Lehti: | American Economic Review
1994 : MAR, VOL. 84:1, p. 231-254 |
| Asiasana: | CANADA TAXATION ECONOMIC CONDITIONS |
| Kieli: | eng |
| Tiivistelmä: | This paper uses micro data from a randomized survey carried out in the Metropolitan area of Quebec City, Canada , to analyse the decision to evade taxes and work in the "underground" economy. The results indicate that taxes distort labor-market activities away from the regular sector to the underground sector , but the distortion is small for the average worker. The distortion is large, however, for particular groups of the population such as welfare claimants. |
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