TAX EVASION AND THE SIZE OF UNDERGROUND ECONOMY: A THEORETICAL AND EMPIRICAL INVESTIGATION
Journal for Economic Forecasting, 2001, issue 1, 16-31
The author investigates here the impact of taxes on the size of the underground economy. Starting from the reference model of Allingham and Sandmo (1972), he derives three other sub-models from which it constructs a general model. The author used this model to evaluate the limits between which the underground economy can be placed.
Keywords: taxation; underground economy; transition economies (search for similar items in EconPapers)
JEL-codes: E26 H26 O17 P2 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:rjr:romjef:v::y:2001:i:1:p:16-31
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