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Le travail au noir est-il réellement conditionné par le système fiscal ? Une étude micro-économique sur données individuelles canadiennes

Author

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  • Nadia Joubert

    (GATE - Groupe d'analyse et de théorie économique - UL2 - Université Lumière - Lyon 2 - ENS LSH - Ecole Normale Supérieure Lettres et Sciences Humaines - CNRS - Centre National de la Recherche Scientifique)

Abstract

This paper presents a theoretical and empirical model of labour supply when there are costs associated with the participation in the underground economy. These fixed and variable costs lead us to distinguish the decision to enter and the choice of the level of undeclared activity. We conduct econometric estimations on individual Canadian data. The estimates of undeclared hours are adjusted for self-selection using the Heckman two-step procedure. Our results show that individuals are more sensitive to the moral judgement of society than to the system of fraud repression. On the contrary, institutional constraints draw individuals toward the underground economy.

Suggested Citation

  • Nadia Joubert, 2001. "Le travail au noir est-il réellement conditionné par le système fiscal ? Une étude micro-économique sur données individuelles canadiennes," Post-Print halshs-00151572, HAL.
    • Handle: RePEc:hal:journl:halshs-00151572
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00151572
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