The main purpose of this paper is to estimate the size and the growth of Quebec's underground economy, and the corresponding loss of taxes for the government. Our approach is based on a method developed by Pissarides and Weber (1989) and extended by Lyssiotou et al. (2004). The basic hypothesis...

[fre] Cet article présente un modèle économétrique d ’ offre de travail sur les marchés officiel et souterrain en présence de la fiscalité et des politiques de lutte contre la fraude . Nous spécifions une fonction d ’ utilité quadratique afin d ’ imposer un minimum de structure...

This paper tests the unitary and the collective household labor supply models within a structural framework. A nonlinear unrestricted household labor supply system is postulated and the set of parametric restrictions imposed by each model is derived. The authors' results generally reject the...

Recent theoretical work on labor supply has shown that the tax and transfer system can induce some individuals to work in the irregular labor market. Models designed to represent such behavior are unable to sign unambiguously the impact of the marginal tax rate as well as many key exogenous...

The main goal of this paper is to analyze the impact of the unemployment insurance (UI) program on the rates of entry into and exit from welfare by single-parent households in Quebec. The database we used comes from Quebec welfare records and comprises over 11,180 single parent households, most...

This paper provides a theoretical framework for analyzing the impact of the marriage market and divorce legislation on household labor supply. In our approach, the sex ratio in the marriage market and the rules governing divorce are examples of "distribution factors." These factors are defined...