Schlagwort: Tax evasion
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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, (...)