Fluet, Claude - In: L'Actualité Economique 63 (1987) 2, pp. 225-242
A well-known result in the theoretical literature on income tax evasion states that higher tax rates reduce tax evasion, in contrast to common sense beliefs on the matter. When tax evasion is interpreted in terms of the allocation of one's work effort between a "registered" and an "unregistered"...