Arbeitspapier
Tax Evasion in a Unionised Economy
In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends on undeclared income or on wage payments or if withholding regulations prevent optimal evasion choices. In such instances, tax evasion opportunities make the legal incidence of taxes an important determinant of their economic incidence and employment can rise with a substitution of an income for a payroll tax.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 382
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
Unemployment: Models, Duration, Incidence, and Job Search
Taxation and Subsidies: Incidence
Trade Unions: Objectives, Structure, and Effects
- Thema
-
Economic incidence
legal incidence
penalty
tax evasion
trade union
Steuerkriminalität
Lohnsteuer
Einkommensteuer
Steuerwirkung
Lohnverhandlungstheorie
Gewerkschaft
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Goerke, Laszlo
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
2001
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Goerke, Laszlo
- Institute for the Study of Labor (IZA)
Entstanden
- 2001
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