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https://hdl.handle.net/10419/21242
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Goerke, Laszlo | en |
dc.date.accessioned | 2009-01-28T16:20:40Z | - |
dc.date.available | 2009-01-28T16:20:40Z | - |
dc.date.issued | 2001 | - |
dc.identifier.uri | http://hdl.handle.net/10419/21242 | - |
dc.description.abstract | In a unionised labour market, a substitution of a payroll for an income tax will not alteremployment if tax obligations are fulfilled. However, if workers or firms can evade taxes thisirrelevance result might no longer apply. This will especially be the case if the fine for taxevasion depends on undeclared income or on wage payments or if withholding regulationsprevent optimal evasion choices. In such instances, tax evasion opportunities make the legalincidence of taxes an important determinant of their economic incidence and employmentcan rise with a substitution of an income for a payroll tax. | en |
dc.language.iso | eng | en |
dc.publisher | |aInstitute for the Study of Labor (IZA) |cBonn | en |
dc.relation.ispartofseries | |aIZA Discussion Papers |x382 | en |
dc.subject.jel | H26 | en |
dc.subject.jel | J64 | en |
dc.subject.jel | H22 | en |
dc.subject.jel | J51 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Economic incidence | en |
dc.subject.keyword | legal incidence | en |
dc.subject.keyword | penalty | en |
dc.subject.keyword | tax evasion | en |
dc.subject.keyword | trade union | en |
dc.subject.stw | Steuerkriminalität | en |
dc.subject.stw | Lohnsteuer | en |
dc.subject.stw | Einkommensteuer | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Lohnverhandlungstheorie | en |
dc.subject.stw | Gewerkschaft | en |
dc.subject.stw | Theorie | en |
dc.title | Tax Evasion in a Unionised Economy | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 844212148 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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