Tax audits, tax rewards and labour market outcomes

HIGHLIGHTS

• who: Gaetano Lisi from the Department of Economics, e-Campus University, Via Isimbardi, , Novedrate, Italy have published the research work: Tax Audits, Tax Rewards and Labour Market Outcomes, in the Journal: Economies 2023, 11, 60. of /2023/
• what: The literature on the optimal fiscal policy in the presence of tax evasion is rich and important.

SUMMARY

If the penalty is an economic disincentive for tax evasion, then tax reward should be an economic incentive for tax compliance (Falkinger and Walther 1991). Chen includes tax evasion into a standard AK growth model . . .

 



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