Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/125316 
Autor:innen: 
Erscheinungsjahr: 
2014
Quellenangabe: 
[Journal:] IZA World of Labor [ISSN:] 2054-9571 [Article No.:] 91 [Publisher:] Institute for the Study of Labor (IZA) [Place:] Bonn [Year:] 2014
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
To determine the full effects of taxation on income distribution, policymakers need to consider the impacts of tax evasion. In the standard analysis of tax evasion, all the benefits are assumed to accrue to tax evaders. But tax evasion has other impacts that determine its true effects. As factors of production move from tax-compliant to tax-evading (informal) sectors, changes in relative prices and productivity reduce incentives for workers to enter the informal sector. At least some of the gains from evasion are thus shifted to the consumers of the output of tax evaders, through lower prices.
Schlagwörter: 
tax evasion
tax incidence
general equilibrium
JEL: 
H26
C91
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
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