been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers … authors try to explore the contradictory impacts of this special tax treatment of temporary employment. After explaining the … convert normal employment status into temporary employment thus taking advantage of the booklet in order to reduce their tax …

The paper investigates how tax rates, corruption and institutional aspects of the labour market influence the size of … corruption, as well as the establishment of a new concept and variable, the subjective tax rate. Alternative regression …

the hidden economy and the size of self-employment can be explained by similar explanatory variables, tax rates and … statistical agencies. We show that the size of this part of the hidden economy is determined by the tax rate related to the …