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Fraude fiscale et offre de travail au noir

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  • Fluet, Claude

    (Université du Québec à Montréal)

Abstract

A well-known result in the theoretical literature on income tax evasion states that higher tax rates reduce tax evasion, in contrast to common sense beliefs on the matter. When tax evasion is interpreted in terms of the allocation of one's work effort between a "registered" and an "unregistered" labour market, this result is shown not to hold if, as seems reasonable, the wage rate for undeclared work is less than the before tax wage rate for declared work. Un résultat bien connu de la littérature théorique sur la fraude fiscale montre que des taux d’imposition élevés sur le revenu constituent une désincitation à la fraude, contrairement à ce que laisserait croire le sens commun. En interprétant la fraude fiscale comme une décision de participation au marché du travail non déclaré, on montre ici que ce résultat ne tient plus lorsque, ce qui semble vraisemblable, le taux de salaire au noir est inférieur au taux de salaire avant impôt gagné sur le marché du travail déclaré.

Suggested Citation

  • Fluet, Claude, 1987. "Fraude fiscale et offre de travail au noir," L'Actualité Economique, Société Canadienne de Science Economique, vol. 63(2), pages 225-242, juin et s.
  • Handle: RePEc:ris:actuec:v:63:y:1987:i:2:p:225-242
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    References listed on IDEAS

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    1. Isachsen, Arne Jon & Strom, Steinar, 1980. " The Hidden Economy: The Labor Market and Tax Evasion," Scandinavian Journal of Economics, Wiley Blackwell, vol. 82(2), pages 304-311.
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    3. Dreze, Jacques H. & Modigliani, Franco, 1972. "Consumption decisions under uncertainty," Journal of Economic Theory, Elsevier, vol. 5(3), pages 308-335, December.
    4. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    5. Shlomo Yitzhaki, 1987. "On the Excess Burden of Tax Evasion," Public Finance Review, , vol. 15(2), pages 123-137, April.
    6. Baldry, J. C., 1986. "Tax evasion is not a gamble : A report on two experiments," Economics Letters, Elsevier, vol. 22(4), pages 333-335.
    7. Weiss, Laurence, 1976. "The Desirability of Cheating Incentives and Randomness in the Optimal Income Tax," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1343-1352, December.
    8. Peter C. Fishburn & R. Burr Porter, 1976. "Optimal Portfolios with One Safe and One Risky Asset: Effects of Changes in Rate of Return and Risk," Management Science, INFORMS, vol. 22(10), pages 1064-1073, June.
    9. Holthausen, Duncan M, 1979. "Hedging and the Competitive Firm under Price Uncertainty," American Economic Review, American Economic Association, vol. 69(5), pages 989-995, December.
    10. Hansson, Ingemar & Stuart, Charles, 1985. "Tax revenue and the marginal cost of public funds in Sweden," Journal of Public Economics, Elsevier, vol. 27(3), pages 331-353, August.
    11. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
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    Cited by:

    1. Albu, Lucian-Liviu & Daianu, Daniel & Pavelescu, Florin-Marius, 2002. "Underground economy quantitative models. Some applications to Romania’s case," MPRA Paper 14210, University Library of Munich, Germany.
    2. Bernard Fortin & Thomas Lemieux & Pierre Frechette, 1990. "An Empirical Model of Labor Supply in the Underground Economy," NBER Working Papers 3392, National Bureau of Economic Research, Inc.

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