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Tax Policies and Interaction between Hidden and Official Economy

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  • Graafland, J J

Abstract

This paper combines a macroeconomic framework and a microeconomic analysis to estimate the effects of tax policies on the interaction between the hidden economy and the official economy in the Netherlands. Simulation results show that general tax policies of the government have little influence on the size of the hidden economy. More specific tax policies, like a differentiated reduction of value added taxes on labor-intensive goods are more effective to reduce the size of the hidden economy. The influence of the hidden economy on the official economy is small because substitution effects are partly offset by contrary income effects.

Suggested Citation

  • Graafland, J J, 1990. "Tax Policies and Interaction between Hidden and Official Economy," Public Finance = Finances publiques, , vol. 45(1), pages 75-89.
    • Handle: RePEc:pfi:pubfin:v:45:y:1990:i:1:p:75-89
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    Cited by:

    1. Graafland, Johan J., 2000. "Childcare subsidies, labour supply and public finance: an AGE approach," Economic Modelling, Elsevier, vol. 17(2), pages 209-246, April.
    2. Graafland, Johan J. & de Mooij, Ruud A., 1999. "Fiscal policy and the labour market: An AGE analysis," Economic Modelling, Elsevier, vol. 16(2), pages 189-219, April.
    3. Ivo Bicanic & Katarina Ott, 1997. "The Unofficial Economy in Croatia : Causes, Size and Consequences," Occasional paper series 03, Institute of Public Finance.
    4. Niels Fredriksen & Peter Hansen & Henrik Jacobsen & Peter Sørensen, 1995. "Subsidising consumer services: effects on employment, welfare and the informal economy," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 71-93, May.

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