The evasion of fiscal and labor regulations: Firm behavior and optimal tax policy
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DOI: 10.1111/jpet.12394
Abstract: Firms face many fiscal and labor regulations, but they may evade these legal requirements in several different ways. We develop a model that captures these two types of evasion decisions and unlike existing literature assume… read more here.
Keywords: tax; evasion; optimal tax; fiscal labor ... See more keywords