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Tax Evasion and Tax Collections: An Aggregate Demand-Aggregate Supply Analysis

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  • Lai, Ching-Chong
  • Chang, Wen-Ya

Abstract

A. Peacock and G. K. Shaw (1982) and M. Ricketts (1984) demonstrate that conventional measures of tax loss from evasion are faulty, but that, nevertheless, a higher degree of tax evasion will normally be associated with a lower level of total tax collections except in a limiting case. This paper extends their analysis by incorporating the effect of tax evasion on labor supply, and shows that the Peacock-Shaw-Ricketts conclusion may not hold when their model is extended.

Suggested Citation

  • Lai, Ching-Chong & Chang, Wen-Ya, 1988. "Tax Evasion and Tax Collections: An Aggregate Demand-Aggregate Supply Analysis," Public Finance = Finances publiques, , vol. 43(1), pages 138-146.
    • Handle: RePEc:pfi:pubfin:v:43:y:1988:i:1:p:138-46
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    Cited by:

    1. Marco Di Domizio, 2006. "Effect of Social Contribution Evasion on Working Time Allocation: Theoretical Contribution in a Two sector Model," Discussion Papers 16_2006, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
    2. Wen-Ya Chang & Ching-Chong Lai, 1996. "The Implication of Efficiency Wages On Tax Evasion and Tax Collections," Public Finance Review, , vol. 24(2), pages 163-172, April.
    3. repec:ebl:ecbull:v:5:y:2008:i:15:p:1-6 is not listed on IDEAS
    4. Maurizio Bovi & Roy Cerqueti, 2014. "A quantitative view on policymakers’ goal, institutions and tax evasion," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(3), pages 1493-1510, May.
    5. Wen-Ya Chang & Ching-Chong Lai & Juin-Jen Chang, 1999. "Imperfect Competition and Tax Evasion," Public Finance Review, , vol. 27(3), pages 371-381, May.

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