TAX EVASION AND THE SIZE OF THE UNDERGROUND ECONOMY
成果类型：
Article
署名作者：
JUNG, YH; SNOW, A; TRANDEL, GA
署名单位：
University System of Georgia; University of Georgia
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(94)90042-6
发表日期：
1994
页码：
391-402
关键词：
摘要：
The theoretical literature on the relationship between the tax system and the 'underground' economy is extended using a model similar to the one examined by Watson (Journal of Public Economics, 1985, 27, 231-246), in which tax evasion is possible in one sector of the economy, but is impossible in the other. We prove that a rise in the tax rate increases (decreases) the number of agents in the sector in which tax evasion is possible if preferences exhibit increasing (decreasing) relative risk aversion. We also use our model to investigate the relationship between the tax rate and the total amount of tax evaded.
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