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Participation in the Black Economy: Evidence

In: Tax Evasion and the Black Economy

Author

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  • David J. Pyle

    (University of Leicester)

Abstract

Chapter 5 showed that on the whole economic theory cannot provide totally unambiguous predictions concerning the effects of many of the factors thought to influence involvement in the black economy. Even if it could do so, the design of policy towards tax evasion requires more than just qualitative predictions. It requires precise estimates of elasticities and these can only be obtained by rigorous empirical testing. However, whilst there is now a healthy and growing literature concerned with the theoretical modelling of tax evasion, the number of empirical studies aimed at testing these models is still few indeed.

Suggested Citation

  • David J. Pyle, 1989. "Participation in the Black Economy: Evidence," Palgrave Macmillan Books, in: Tax Evasion and the Black Economy, chapter 6, pages 111-129, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-08488-3_6
    DOI: 10.1007/978-1-349-08488-3_6
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