Tax Evasion and Tax Collections: An Aggregate Demand-Aggregate Supply Analysis

Ching-chong Lai and Wen-Ya Chang

Public Finance = Finances publiques, 1988, vol. 43, issue 1, 138-46

Abstract: A. Peacock and G. K. Shaw (1982) and M. Ricketts (1984) demonstrate that conventional measures of tax loss from evasion are faulty, but that, nevertheless, a higher degree of tax evasion will normally be associated with a lower level of total tax collections except in a limiting case. This paper extends their analysis by incorporating the effect of tax evasion on labor supply, and shows that the Peacock-Shaw-Ricketts conclusion may not hold when their model is extended.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:43:y:1988:i:1:p:138-46

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