Le travail au noir est-il réellement conditionné par le système fiscal ? Une étude micro-économique sur données individuelles canadiennes

Nadia Joubert
Additional contact information
Nadia Joubert: GATE - Groupe d'analyse et de théorie économique - UL2 - Université Lumière - Lyon 2 - ENS LSH - Ecole Normale Supérieure Lettres et Sciences Humaines - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: This paper presents a theoretical and empirical model of labour supply when there are costs associated with the participation in the underground economy. These fixed and variable costs lead us to distinguish the decision to enter and the choice of the level of undeclared activity. We conduct econometric estimations on individual Canadian data. The estimates of undeclared hours are adjusted for self-selection using the Heckman two-step procedure. Our results show that individuals are more sensitive to the moral judgement of society than to the system of fraud repression. On the contrary, institutional constraints draw individuals toward the underground economy.

Keywords: coût du travail; économie souterraine; modèle de sélection; labour Cost; sample selection model; underground economy (search for similar items in EconPapers)
Date: 2001
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00151572
References: Add references at CitEc
Citations:

Published in 2001

Downloads: (external link)
https://shs.hal.science/halshs-00151572/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00151572

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().