Study on labour supply when tax evasion is an option with Box-Cox functional forms and random parameters

C-Tier
Journal: Applied Economics
Year: 2010
Volume: 42
Issue: 28
Pages: 3669-3684

Score contribution per author:

1.005 = (α=2.01 / 1 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Labour supply when tax evasion is an option is analysed within a discrete choice framework which incorporates random parameters and Box-Cox functional forms, using mixed logit models. Deviates in parameters and, in some cases, correlation between alternatives in the evasion group are found to be significant. The models utilized yield good predictions in terms of labour supply and taxes paid by nonevaders. The goodness-of-fit and quality of prediction is improved by the introduction of correlation between random coefficients.

Technical Details

RePEc Handle
repec:taf:applec:v:42:y:2010:i:28:p:3669-3684
Journal Field
General
Author Count
1
Added to Database
2026-01-29