IDEAS home Printed from https://ideas.repec.org/a/ebl/ecbull/eb-09-00483.html
   My bibliography  Save this article

Informal sector gouvernance and regulation

Author

Listed:
  • Mohamed Jellal

    (Al Makrîzi Institut d''Economie)

Abstract

In this paper, we present a model of tax evasion in the presence of imperfect auditing. We show that there is a clear link between the degree of observability associated with respect to fiscal agency. We also show that the degree of observability is critical in determining the optimal regulation policies to be followed by the fiscal authorities. Our imperfect monitoring approach provides a new strategy for understanding the informal sector in developing countries, which can be interpreted as that group of economic activities characterized by low observability.

Suggested Citation

  • Mohamed Jellal, 2010. "Informal sector gouvernance and regulation," Economics Bulletin, AccessEcon, vol. 30(1), pages 683-691.
    • Handle: RePEc:ebl:ecbull:eb-09-00483
    as

    Download full text from publisher

    File URL: http://www.accessecon.com/Pubs/EB/2010/Volume30/EB-10-V30-I1-P63.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    governance; regulation; imperfect auditing; tax evasion; informal sector;
    All these keywords.

    JEL classification:

    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebl:ecbull:eb-09-00483. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: John P. Conley (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.