搜索结果: 1-6 共查到“法学 tax evasion”相关记录6条 . 查询时间(0.038 秒)
Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
tax evasion labor supply taxable income lab experiment taxes
2012/10/19
Motivated by the observation that access to evasion opportunities is distributed
heterogeneously across the labor market, this paper examines the extent to which labor
supply elasticities with respe...
Tax Evasion, Minimum Wage Non-Compliance and Informality
tax evasion minimum wage reform flat tax reform poverty informality
2011/12/18
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non...
This paper examines the interaction between minimum wage legislation and tax evasion by employed labor. I develop a model in which firms and workers may agree to report less than the true amount of ea...
Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands
tax evasion social fraud social comparisons cross-country comparisons experiments
2011/3/31
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about o...
Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion
tax evasion minimum threshold studi di settore
2011/2/1
The enforcement of compliance with tax regulation is a complex task. This is particularly the case when the administrative capacity of the tax authority is low, as it often happens in developing and t...
Tax Evasion in a Unionised Economy
Economic incidence legal incidence penalty tax evasion trade union
2001/10/18
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 re...