Progressive income taxation and the underground economy

Authors
Trandel, G Snow, A
Citation
G. Trandel et A. Snow, Progressive income taxation and the underground economy, ECON LETT, 62(2), 1999, pp. 217-222
Citations number
17
Categorie Soggetti
Economics
Journal title
ECONOMICS LETTERS
ISSN journal
01651765 → ACNP
Volume
62
Issue
2
Year of publication
1999
Pages
217 - 222
Database
ISI
SICI code
0165-1765(199902)62:2<217:PITATU>2.0.ZU;2-H
Abstract
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 .