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.
- Language
-
Englisch
- Bibliographic citation
-
Series: IZA Discussion Papers ; No. 382
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
Unemployment: Models, Duration, Incidence, and Job Search
Taxation and Subsidies: Incidence
Trade Unions: Objectives, Structure, and Effects
- Subject
-
Economic incidence
legal incidence
penalty
tax evasion
trade union
Steuerkriminalität
Lohnsteuer
Einkommensteuer
Steuerwirkung
Lohnverhandlungstheorie
Gewerkschaft
Theorie
- Event
-
Geistige Schöpfung
- (who)
-
Goerke, Laszlo
- Event
-
Veröffentlichung
- (who)
-
Institute for the Study of Labor (IZA)
- (where)
-
Bonn
- (when)
-
2001
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Goerke, Laszlo
- Institute for the Study of Labor (IZA)
Time of origin
- 2001
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Tax evasion by firms
Tax evasion by individuals
Tax overpayments, tax evasion, and book-tax differences
Income tax buyouts and income tax evasion
Income Tax Buyouts and Income Tax Evasion
Relative consumption and tax evasion
Relative consumption and tax evasion
Human capital formation and tax evasion
Bureaucratic corruption and profit tax evasion
Tax evasion in a Cournot oligopoly with endogenous entry