Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France
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- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers 24049, National Bureau of Economic Research, Inc.
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More about this item
Keywords
tax simplicity; simplicity of evasion; taxation of self-employment; France;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2023-11-27 (Accounting and Auditing)
- NEP-EEC-2023-11-27 (European Economics)
- NEP-IUE-2023-11-27 (Informal and Underground Economics)
- NEP-PBE-2023-11-27 (Public Economics)
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