Study on labor supply when tax evasion is an option with Box-Cox functional forms and random parameters
AbstractLabour 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.
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Bibliographic InfoPaper provided by Oslo University, Department of Economics in its series Memorandum with number 25/2006.
Length: 39 pages
Date of creation: 01 Dec 2006
Date of revision:
Contact details of provider:
Postal: Department of Economics, University of Oslo, P.O Box 1095 Blindern, N-0317 Oslo, Norway
Phone: 22 85 51 27
Fax: 22 85 50 35
Web page: http://www.oekonomi.uio.no/indexe.html
More information through EDIRC
Labour supply; tax evasion; mixed logit model;
Find related papers by JEL classification:
- C25 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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