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| Tax Evasion in a Unionised Economy | | In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance (...) |  | | Tax Progressivity and Tax Evasion | | More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure. For example, (...) |
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