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Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy

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  • Joel Slemrod
  • Caroline Weber

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  • Joel Slemrod & Caroline Weber, 2012. "Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 25-53, February.
    • Handle: RePEc:kap:itaxpf:v:19:y:2012:i:1:p:25-53
    DOI: 10.1007/s10797-011-9181-0
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax evasion; Informal economy; H26; O17;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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