Doerrenberg, Philipp; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2012
Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor … market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion … opportunities. We first discuss the channels through which access to evasion affects labor supply responses and then set up a …