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.

引用

页码：217 / 222

页数：6

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