The Effect of Low Corporate Tax Rate on Payroll Tax Evasion
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Cited by:
- Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020.
"Striking a balance: Optimal tax policy with labor market duality,"
Journal of Macroeconomics, Elsevier, vol. 66(C).
- Gilbert Mbara & Ryszard Kokoszczynski & Joanna Tyrowicz, 2017. "Striking a balance: optimal tax policy with labor market duality," GRAPE Working Papers 16, GRAPE Group for Research in Applied Economics.
- Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020. "Striking a Balance: Optimal Tax Policy with Labor Market Duality," IZA Discussion Papers 13631, Institute of Labor Economics (IZA).
- Gilbert Mbara & Joanna Tyrowicz & Ryszard Kokoszczynski, 2017. "Striking a balance: optimal tax policy with labor market duality," Working Papers 2017-12, Faculty of Economic Sciences, University of Warsaw.
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More about this item
Keywords
corporate tax; payroll tax; evasion; wage underreporting;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
- J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2011-12-13 (Accounting and Auditing)
- NEP-IUE-2011-12-13 (Informal and Underground Economics)
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