Lefèbvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - Institute for the Study of Labor (IZA) - 2011
decide between a 'registered' income, the realization of which will be known to the tax authority for sure, and an … 'unregistered' income that will only be known with some probability. This unregistered income comes from self-employment in the Tax … decide on whether reporting their income or not, knowing the risk of detection. The results show that (i) individuals evade …