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Fiscalité, effets de voisinage et offre de travail au noir

Author

Listed:
  • Bernard Fortin

    (Département d'Economique, Université Laval - ULaval - Université Laval [Québec])

  • Nadia Joubert

    (GATE - Groupe d'analyse et de théorie économique - UL2 - Université Lumière - Lyon 2 - ENS LSH - Ecole Normale Supérieure Lettres et Sciences Humaines - CNRS - Centre National de la Recherche Scientifique)

  • Guy Lacroix

    (Département d'Economique, Université Laval - ULaval - Université Laval [Québec])

Abstract

This paper investigates the impact of tax system and interdependent behaviour on the individual decision to work in the regular and irregular labour markets. We first develop a theoretical labour supply model and in order to impose a minimum structure of preferences, we specify a quadratique utility function. The parameter estimates are estimated from full information maximum likelihood method. We estimate a simultaneous equation system corresponding to hours worked in both market, virtual non-wage income, regular net wage and expected irregular wage. We proceed to econometric estimations on a unique microdata set from randomized survey conducted in Canada during 1994. Our results confirm the interdependent behaviour hypothesis in the choice of activity and the existence of social interactions in the decision.

Suggested Citation

  • Bernard Fortin & Nadia Joubert & Guy Lacroix, 2002. "Fiscalité, effets de voisinage et offre de travail au noir," Post-Print halshs-00178184, HAL.
    • Handle: RePEc:hal:journl:halshs-00178184
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00178184
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    References listed on IDEAS

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    Cited by:

    1. Guy Lacroix & Nadia Joubert & Bernard Fortin, 2004. "Offre de travail au noir en présence de la fiscalité et des contrôles fiscaux," Économie et Prévision, Programme National Persée, vol. 164(3), pages 145-163.
    2. François Gardes & Christophe Starzec, 2009. "Polish Households' Behavior in the Regular and Informal Economies," Post-Print halshs-00449447, HAL.
    3. François Gardes & Christophe Starzec, 2009. "Polish Households' behavior in the Regular and Informal Economies," Post-Print halshs-00375543, HAL.

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