Optimal Income Taxation and Formalization of the Informal Economy
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- Hirofumi Takikawa, 2023. "Optimal Income Taxation and Formalization of the Informal Economy," Working Papers e189, Tokyo Center for Economic Research.
References listed on IDEAS
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More about this item
Keywords
Informal economy; Formalization; Income tax; Redistribution;All these keywords.
JEL classification:
- E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- J46 - Labor and Demographic Economics - - Particular Labor Markets - - - Informal Labor Market
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2024-07-22 (Accounting and Auditing)
- NEP-IUE-2024-07-22 (Informal and Underground Economics)
- NEP-LMA-2024-07-22 (Labor Markets - Supply, Demand, and Wages)
- NEP-PBE-2024-07-22 (Public Economics)
- NEP-PUB-2024-07-22 (Public Finance)
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