Study on labor supply when tax evasion is an option with Box-Cox functional forms and random parameters

Tiziano Razzolini ()

No 25/2006, Memorandum from Oslo University, Department of Economics

Abstract: Labour supply when tax evasion is an option is analysed within a discrete choice framework which incorporates random parameters and Box-Cox functional forms, using mixed logit models. Deviates in parameters and, in some cases, correlation between alternatives in the evasion group are found to be significant. The models utilized yield good predictions in terms of labour supply and taxes paid by nonevaders. The goodness of fit and quality of prediction is improved by the introduction of correlation between random coefficients.

Keywords: Labour supply; tax evasion; mixed logit model (search for similar items in EconPapers)
JEL-codes: C25 H26 J22 (search for similar items in EconPapers)
Pages: 39 pages
Date: 2006-12-01
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Journal Article: Study on labour supply when tax evasion is an option with Box-Cox functional forms and random parameters (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:osloec:2006_025

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