Progressive income taxation and the underground economy

被引：12
|
作者：
Trandel, G [1 ]
Snow, A [1 ]
机构：
[1] Univ Georgia, Terry Coll Business, Dept Econ, Athens, GA 30602 USA
来源：
ECONOMICS LETTERS | 1999年 / 62卷 / 02期
关键词：
tax evasion; underground economy; progressive; taxation;
D O I：
10.1016/S0165-1765(98)00232-8
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
With a progressive income tax system, decreasing absolute and nondecreasing relative risk aversion are sufficient conditions for either a rise in the tax rate or a revenue-neutral increase in progressivity to cause growth in the underground economy. (C) 1999 Elsevier Science S.A. All rights reserved.
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页码：217 / 222
页数：6
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