A theoretical examination of tax evasion among the self-employed
Informal activities are looked upon by most governments as a loss in potential revenue. An extension of the Ramsey model is presented that includes an income tax and a parameter that allows for the evasion of part or all of those taxes. The model shows the decrease in government revenue and long ter...
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| Format: | Article |
| Language: | English |
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General Association of Economists from Romania
2016-03-01
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| Series: | Theoretical and Applied Economics |
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| Online Access: |
http://store.ectap.ro/articole/1164.pdf
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