Tax evasion

Volkswirtschaftslehre

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...

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Volkswirtschaftslehre

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...

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