This paper uses a multi-sector supply side model to analyse the impact of tax evasion on income level and economic growth. In this model tax evasion is not the source of distortions in perfect competitive regimes, but is a consequence of the presence of imperfect competition among firms in different sectors. The paper shows that the presence of public expenditure in the production function is not vital to disclose a negative influence of tax evasion on growth since changing the enforcement policy does not influence production through tax revenues
This paper introduces underground activities and tax evasion into a one-sector dynamic general equil...
This article analyses the impact of different types of taxes on economic growth. Taking into account...
The paper formalizes the relation between flat taxes and growth when there is a competitive equilibr...
This paper uses a multi-sector supply side model to analyse the impact of tax evasion on income leve...
There is a sizable overall tax gap in the U.S., albeit tax non-compliance differs sharply across inc...
This article examines the effects of tax evasion on the cost of goods and services in an environment...
We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When in...
We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When in...
In a competitive labor market, a change in the legal incidence of a tax on labor will not alter empl...
Chang, Lai and Chang (1999) use a micro-founded short-term macroeconomic model, with an imperfectly ...
This paper provides a general equilibrium model of income tax evasion. As functions of the share of ...
The standard assumption underlying the incidence of tax evasion is that the beneficiaries are those ...
In this paper we analyze how the tax compliance policy affects the rate of economic growth. We consi...
To examine the effects on labor market performance of govern-ment tax and enforcement policies, this...
In this paper we propose a model of how institutional benefits, taxation and government regulations ...
This paper introduces underground activities and tax evasion into a one-sector dynamic general equil...
This article analyses the impact of different types of taxes on economic growth. Taking into account...
The paper formalizes the relation between flat taxes and growth when there is a competitive equilibr...
This paper uses a multi-sector supply side model to analyse the impact of tax evasion on income leve...
There is a sizable overall tax gap in the U.S., albeit tax non-compliance differs sharply across inc...
This article examines the effects of tax evasion on the cost of goods and services in an environment...
We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When in...
We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When in...
In a competitive labor market, a change in the legal incidence of a tax on labor will not alter empl...
Chang, Lai and Chang (1999) use a micro-founded short-term macroeconomic model, with an imperfectly ...
This paper provides a general equilibrium model of income tax evasion. As functions of the share of ...
The standard assumption underlying the incidence of tax evasion is that the beneficiaries are those ...
In this paper we analyze how the tax compliance policy affects the rate of economic growth. We consi...
To examine the effects on labor market performance of govern-ment tax and enforcement policies, this...
In this paper we propose a model of how institutional benefits, taxation and government regulations ...
This paper introduces underground activities and tax evasion into a one-sector dynamic general equil...
This article analyses the impact of different types of taxes on economic growth. Taking into account...
The paper formalizes the relation between flat taxes and growth when there is a competitive equilibr...