The Underground Economy: Minimizing the Size of Government
This paper duscusses tha author's wok on measuring and modelling the New Zealand underground economy, 1968-1994. Particular attention is paid to the relationship between this activity and taxation policy. An optimal level for the effective tax rate is reported, in terms of maximizing the impact on the underground economy. The implications for the "tax gap" in that country are examined, and some possible implications for Canada are drawn by combining these results with those of other authors for the latter country.
|Date of creation:||31 Mar 1998|
|Note:||ISSN 1485-6441. This paper was presented at the Fraser Institute Conference on "How to Spend the Fiscal Dividend : What is the Optimal Size of Government?", Ottawa, December, 1997.|
|Contact details of provider:|| Postal: PO Box 1700, STN CSC, Victoria, BC, Canada, V8W 2Y2|
Web page: http://web.uvic.ca/econ
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