An Analysis of the Underground Economy and its Macroeconomic Consequences /
This paper develops a dynamic computable general equilibrium model in which optimizing agents evade taxes by operating in the underground economy. The cost to firms of evading taxes is that they find themselves subject to credit rationing from banks. Our model simulations show that in the absence of...
| 主要作者: | |
|---|---|
| 其他作者: | |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2003.
|
| 叢編: | IMF Working Papers; Working Paper ;
No. 2003/023 |
| 在線閱讀: | Full text available on IMF |