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Study on labour supply when tax evasion is an option with Box-Cox functional forms and random parameters.
[Zeitschriftenartikel]
Abstract Labour supply when tax evasion is an option is analysed within a discrete choice framework which incorporates random parameters and Box-Cox functional forms, using mixed logit models. Deviates in parameters and, in some cases, correlation between alternatives in the evasion group are found to be sig... mehr
Labour supply when tax evasion is an option is analysed within a discrete choice framework which incorporates random parameters and Box-Cox functional forms, using mixed logit models. Deviates in parameters and, in some cases, correlation between alternatives in the evasion group are found to be significant.
The models utilized yield good predictions in terms of labour supply and taxes paid by non- evaders. The goodness of fit and quality of prediction is improved by the introduction of correlation between random coefficients.... weniger
Klassifikation
Volkswirtschaftstheorie
Wirtschaftsstatistik, Ökonometrie, Wirtschaftsinformatik
Sprache Dokument
Englisch
Publikationsjahr
2009
Seitenangabe
S. 3669-3684
Zeitschriftentitel
Applied Economics, 42 (2009) 28
DOI
https://doi.org/10.1080/00036840802243797
ISSN
1466-4283
Status
Postprint; begutachtet (peer reviewed)
Lizenz
PEER Licence Agreement (applicable only to documents from PEER project)