Fraude fiscale et offre de travail au noir
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Koskela, Erkki, 1983. "A note on progression, penalty schemes and tax evasion," Journal of Public Economics, Elsevier, vol. 22(1), pages 127-133, October.
- Weiss, Laurence, 1976. "The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1343-1352, December.
- Peter C. Fishburn & R. Burr Porter, 1976. "Optimal Portfolios with One Safe and One Risky Asset: Effects of Changes in Rate of Return and Risk," Management Science, INFORMS, vol. 22(10), pages 1064-1073, June.
- Holthausen, Duncan M, 1979. "Hedging and the Competitive Firm under Price Uncertainty," American Economic Review, American Economic Association, vol. 69(5), pages 989-995, December.
- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
- repec:bla:scandj:v:82:y:1980:i:2:p:304-11 is not listed on IDEAS
- Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346.
- Baldry, J. C., 1986. "Tax evasion is not a gamble : A report on two experiments," Economics Letters, Elsevier, vol. 22(4), pages 333-335.
- Hansson, Ingemar & Stuart, Charles, 1985. "Tax revenue and the marginal cost of public funds in Sweden," Journal of Public Economics, Elsevier, vol. 27(3), pages 331-353, August.
- Unknown, 1986. "Letters," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 1(4), pages 1-9.
- Dreze, Jacques H. & Modigliani, Franco, 1972.
"Consumption decisions under uncertainty,"
Journal of Economic Theory, Elsevier, vol. 5(3), pages 308-335, December.
- DREZE, Jacques H. & MODIGLIANI, Franco, 1972. "Cosumption decisions under uncertainty," LIDAM Reprints CORE 119, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- Shlomo Yitzhaki, 1987. "On the Excess Burden of Tax Evasion," Public Finance Review, , vol. 15(2), pages 123-137, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Fortin, B. & Lemieux, T. & Frechette, P., 1990.
"An Empirical Model Of Labor Supply In The Underground Economy.,"
Papers
9005, Laval - Recherche en Politique Economique.
- Bernard Fortin & Thomas Lemieux & Pierre Frechette, 1990. "An Empirical Model of Labor Supply in the Underground Economy," NBER Working Papers 3392, National Bureau of Economic Research, Inc.
- Albu, Lucian-Liviu & Daianu, Daniel & Pavelescu, Florin-Marius, 2002. "Underground economy quantitative models. Some applications to Romania’s case," MPRA Paper 14210, University Library of Munich, Germany.
- Mateescu, Dan, 2016. "The Linear Regression Of Weighted Segments," Working Papers of Institute for Economic Forecasting 160720, Institute for Economic Forecasting.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Basil Dalamagas, 2011. "A Dynamic Approach to Tax Evasion," Public Finance Review, , vol. 39(2), pages 309-326, March.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014.
"The hidden costs of tax evasion: collaborative tax evasion in markets for expert services,"
Economics Working Papers
ECO2014/01, European University Institute.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014. "The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services," Working Papers 2014-01, Faculty of Economics and Statistics, Universität Innsbruck.
- Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015. "The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services," IZA Discussion Papers 9085, Institute of Labor Economics (IZA).
- Durham, Yvonne & Manly, Tracy S. & Ritsema, Christina, 2014. "The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 220-233.
- Amedeo Piolatto & Matthew D. Rablen, 2017.
"Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle,"
Theory and Decision, Springer, vol. 82(4), pages 543-565, April.
- Piolatto, Amedeo & Rablen, Matthew D., 2013. "Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle," IZA Discussion Papers 7760, Institute of Labor Economics (IZA).
- Amedeo Piolatto & Matthew D. Rablen, 2014. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Working Papers 2014/3, Institut d'Economia de Barcelona (IEB).
- Amedeo Piolatto & Matthew D. Rablen, 2013. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki Puzzle," IFS Working Papers W13/25, Institute for Fiscal Studies.
- Eduardo Engel & James R. Hines Jr., 1998.
"Understanding Tax Evasion Dynamics,"
Documentos de Trabajo
47, Centro de Economía Aplicada, Universidad de Chile.
- Eduardo Engel & James Hines, 2000. "Understanding Tax Evasion Dynamics," Econometric Society World Congress 2000 Contributed Papers 1117, Econometric Society.
- Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc.
- Myles, Gareth D. & Naylor, Robin A., 1996. "A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, vol. 12(1), pages 49-66, April.
- Traxler, Christian, 2010.
"Social norms and conditional cooperative taxpayers,"
European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
- Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
- Laszlo Goerke, 2003. "Tax Evasion and Tax Progressivity," Public Finance Review, , vol. 31(2), pages 189-203, March.
- Joseph G. Eisenhauer, 2006. "The Shadow Price of Morality," Eastern Economic Journal, Eastern Economic Association, vol. 32(3), pages 437-456, Summer.
- James Alm & Antoine Malézieux, 2021.
"40 years of tax evasion games: a meta-analysis,"
Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.
- Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire, 2007.
"Tax evasion and social interactions,"
Journal of Public Economics, Elsevier, vol. 91(11-12), pages 2089-2112, December.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00175016, HAL.
- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Cahiers de recherche 0432, CIRPEE.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2007. "Tax Evasion and Social Interactions," Post-Print halshs-00238448, HAL.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," CIRANO Working Papers 2004s-61, CIRANO.
- Marie-Claire Villeval & Bernard Fortin & Guy Lacroix, 2005. "Tax Evasion and Social Interactions," Working Papers 0410, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004. "Tax Evasion and Social Interactions," IZA Discussion Papers 1359, Institute of Labor Economics (IZA).
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00180104, HAL.
- Laura Sour, 2004.
"An Economic Model of Tax Compliance with Individual Morality and Group Conformity,"
Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, vol. 0(1), pages 43-61, January-J.
- Sour, Laura, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper 50334, University Library of Munich, Germany.
- Matthew D. Rablen, 2010. "Tax Evasion and Exchange Equity: A Reference-Dependent Approach," Public Finance Review, , vol. 38(3), pages 282-305, May.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021.
"When the state does not play dice: aggressive audit strategies foster tax compliance,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(3), pages 591-615, October.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017. "When the State Doesn't Play Dice: Aggressive Audit Strategies Foster Tax Compliance," CEEL Working Papers 1702, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021. "When the state does not play dice: aggressive audit strategies foster tax compliance," Post-Print halshs-03240743, HAL.
- Slemrod, Joel & Yitzhaki, Shlomo, 2002.
"Tax avoidance, evasion, and administration,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470,
Elsevier.
- Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
- Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014. "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 134-146.
- Giese, Sebastian & Hoffmann, Antje, 2000. "Tax evasion and risky investments in an intertemporal context: An experimental study," SFB 373 Discussion Papers 2000,30, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.
- Panades, Judith, 2001. "Tax evasion and Ricardian equivalence," European Journal of Political Economy, Elsevier, vol. 17(4), pages 799-815, November.
- Amedeo Piolatto & Matthew D. Rablen, 2017.
"Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle,"
Theory and Decision,
Springer, vol. 82(4), pages 543-565, April.
- Piolatto, Amedeo & Rablen, Matthew D., 2013. "Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle," IZA Discussion Papers 7760, Institute for the Study of Labor (IZA).
- Amedeo Piolatto & Matthew D. Rablen, 2014. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Working Papers 2014/3, Institut d'Economia de Barcelona (IEB).
- Amedeo Piolatto & Matthew D. Rablen, 2013. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki Puzzle," IFS Working Papers W13/25, Institute for Fiscal Studies.
- Waud, Roger N, 1988.
"Tax Aversion, Optimal Tax Rates, and Indexation,"
Public Finance = Finances publiques, , vol. 43(2), pages 310-325.
- Roger N. Waud, 1988. "Tax Aversion, Optimal Tax Rates, and Indexation," NBER Working Papers 2643, National Bureau of Economic Research, Inc.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:actuec:v:63:y:1987:i:2:p:225-242. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Benoit Dostie The email address of this maintainer does not seem to be valid anymore. Please ask Benoit Dostie to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/scseeea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.