Progressive income taxation and the underground economy

Economics Letters

Volumn 62, Issue 2, 1999, Pages 217-222

  Trandel, Greg ^a   Snow, Arthur ^a  

^a UNIVERSITY OF GEORGIA   (United States)

Author keywords

H26; Progressive; Tax evasion; Taxation; Underground economy

Indexed keywords

EID: 0033484412     PISSN: 01651765     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0165-1765(98)00232-8     Document Type: Article

References (17)

1. Allingham M.G., Sandmo A. Income tax evasion: a theoretical analysis. Journal of Public Economics. 1:1972;323-338.
2. Arrow, K.J., 1965. Aspects of the theory of risk-bearing. Yrjö Jahnsson Lectures, Helsinki.
3. Clotfelter C.T. Tax evasion and tax rates: an analysis of individual returns. Review of Economics and Statistics. 65:1983;363-373.
4. Crane S.E., Nourzad F. On the treatment of income tax rates in empirical analysis of tax evasion. Kyklos. 40:1987;338-348.
5. Fortin B., Hung N.M. Poverty trap and the hidden labor market. Economics Letters. 25:1987;183-189.
6. Jung Y.H., Snow A., Trandel G.A. Tax evasion and the size of the underground economy. Journal of Public Economics. 54:1994;391-402.
7. Kesselman J.R. Income tax evasion: an intersectoral analysis. Journal of Public Economics. 38:1989;137-182.
8. Kesselman, J.R., 1997. Policy implications of tax evasion and the underground economy. In: Lippert, O., Walker, M. (Eds.), The Underground Economy: Global Evidence of Its Size and Impact. The Fraser Institute, Vancouver, BC, pp. 293-317.
9. Koskela E. A note on progression, penalty schemes and tax evasion. Journal of Public Economics. 22:1983;127-133.
10. Lemieux T., Fortin B., Frechette P. The effect of taxes on labor supply in the underground economy. American Economic Review. 84:1994;231-254.
11. Pencavel J.H. A note on income tax evasion, labor supply, and nonlinear tax schedules. Journal of Public Economics. 12:1979;115-124.
12. Pratt J.W. Risk aversion in the small and in the large. Econometrica. 32:1964;122-136.
13. Scotchmer S. The regressive bias in tax enforcement. Public Finance. 47:1992;366-371.
14. Triest R.K. The relationship between the marginal cost of public funds and marginal excess burden. American Economic Review. 80:1990;557-566.
15. Watson H. Tax evasion and labor markets. Journal of Public Economics. 27:1985;231-246.
16. Yitzhaki S. A note on income tax evasion: a theoretical analysis. Journal of Public Economics. 3:1974;201-202.
17. Yitzhaki S. On the excess burden of tax evasion. Public Finance Quarterly. 15:1987;123-137.