@techreport{Goerke2001Evasion,
abstract = {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 result might no longer apply. This will especially be the case if the fine for tax
evasion depends on undeclared income or on wage payments or if withholding regulations
prevent optimal evasion choices. In such instances, tax evasion opportunities make the legal
incidence of taxes an important determinant of their economic incidence and employment
can rise with a substitution of an income for a payroll tax.},
author = {Laszlo Goerke},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H26; J64; H22; J51; 330; Economic incidence; legal incidence; penalty; tax evasion; trade union; Steuerkriminalit\"{a}t; Lohnsteuer; Einkommensteuer; Steuerwirkung; Lohnverhandlungstheorie; Gewerkschaft; Theorie},
language = {eng},
number = {382},
title = {Tax Evasion in a Unionised Economy},
type = {IZA Discussion paper series},
url = {http://hdl.handle.net/10419/21242},
year = {2001}
}
