Labor market institutions, taxation and the underground economy
成果类型：
Article
署名作者：
Fugazza, M; Jacques, JF
署名单位：
Universite PSL; Universite Paris-Dauphine; Institut Polytechnique de Paris; Ecole des Ponts ParisTech
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/S0047-2727(02)00079-8
发表日期：
2004
页码：
395-418
关键词：
摘要：
The paper aims at qualifying the links between labor market institutions, taxation, tax monitoring, and underground economic activity. The proposed model is a continuous time matching model with one commodity roduced either overground or underground. Underground economic activity arises because of partial compliance with regulations and tax contributions imposed by the government. Vacancies and workers search are directed at a specific labor market. Workers are heterogenous in the subjective cost they face when operating in the irregular sector. Analytical and numerical investigations suggest that interactions between regular and irregular activities can affect standard results of policy interventions. In that respect, the paper supports the view that policies aiming at increasing individuals benefits of participating in the regular sector are more desirable than a deterrence policy. (C) 2002 Elsevier B.V. All rights reserved.
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