Tax enforcement costs constrain the government s ability to observe economic transac- tions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better o¤ than in taxed markets. This paper studies a novel approach to combat evasion in HTT...

Tax enforcement costs constrain the government's ability to observe economic activities, giving rise to hard-to-tax (HTT) markets. In this paper, we develop a Hotelling-type spatial model of sales taxation to analyze the welfare and distributional effects of the existence of HTT transactions. We...

Purpose – The purpose of this paper is to examine the existence of skill differentiation between formal and informal labor markets. Design/methodology/approach – First, a theoretical model is developed under the assumption that concealment of production is increasingly costly for informal...

Purpose – The purpose of this paper is to examine the existence of skill differentiation between formal and informal labor markets. Design/methodology/approach – First, a theoretical model is developed under the assumption that concealment of production is increasingly costly for informal...

This paper presents an empirical study of the effects of urban growth controls on the intercity commuting of workers. Growth controls (land use regulations that attempt to restrict population growth and urban sprawl) have increased housing prices and diverted population growth to uncontrolled...