Schneider, Friedrich; Neck, Reinhard - 1992 - 4. rev
In this paper we investigate how different tax systems and structures affect the extent of the shadow economy. First … official and in the shadow economy. Using comparative statics, we show that a measure of "coraplexity" of the tax system … affects participation in the shadow economy negatively, i.e., a more "complex" tax system implies, ceteris paribus, a smaller …