Browsing CEFOS Working Papers by Author "Piculescu, Violeta"
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Tax Toleration and Tax Evasion: Why Firms Enter the Unofficial Economy
Hibbs, Douglas A.; Piculescu, Violeta (2005)In this paper we propose a model of how institutional benefits, taxation and government regulations affect the propensity of private firms to enter the unofficial economy. A central implication of the model is that ...