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The Implication of Efficiency Wages On Tax Evasion and Tax Collections

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Author Info

  • Wen-Ya Chang

    (Fu-Jen Catholic University)

  • Ching-Chong Lai

    (Sun Yat-Sen Institute for Social Sciences and Philosophy, Academia Sinica)

Abstract

The conclusion of Peacock and Shaw's 1982 article "Tax Evasion and Tax Revenue Loss," which has received wide attention in the literature, indicates that a rise in tax evasion will definitely lead to lower tax collections. The present article makes a new attempt to reexamine the Peacock and Shaw proposition by introducing the principal tenets of the efficiency wage hypothesis. It is found that, in a context of efficiency wage model, a rise in the degree of tax evasion may enhance total tax collections rather than depress them.

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File URL: http://pfr.sagepub.com/content/24/2/163.abstract
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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 24 (1996)
Issue (Month): 2 (April)
Pages: 163-172

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Handle: RePEc:sae:pubfin:v:24:y:1996:i:2:p:163-172

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Cited by:
  1. Kolm, Ann-Sofie & Larsen, Birthe, 2002. "Social norm, the informal sector and unemployment," Working Papers 04-2002, Copenhagen Business School, Department of Economics.
  2. Laszlo Goerke, 2003. "Tax Progressivity and Tax Evasion," CESifo Working Paper Series 1097, CESifo Group Munich.
  3. Kolm, Ann-Sofie & Larsen, Birthe, 2001. "Wages, Unemployment, and the Underground Economy," Working Paper Series 2001:8, Uppsala University, Department of Economics.

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