6533b82afe1ef96bd128cabb
RESEARCH PRODUCT
Tax evasion, tax progression, and efficiency wages
Laszlo Goerkesubject
Economics and EconometricsDouble taxationLabour economicsValue-added taxTax creditAd valorem taxState income taxEconomicsDeferred taxTax reformFinanceIndirect taxdescription
Abstract More progressive taxes raise employment in imperfect labour markets. However, this prediction is not robust. For example, any employment effect vanishes in a constant profit efficiency wage economy. It is demonstrated that tax evasion opportunities can re-establish positive employment effects of higher tax progression.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2004-01-01 | Economics Letters |