“Value Added Taxes, Chain Effects and Informality”, Second Version

Preprint OPEN
Aureo de Paula; Jose A. Scheinkman;
(2009)
  • Subject: Informal Sector, VAT, Tax Avoidance
    • jel: jel:K4 | jel:H2 | jel:H3
    acm: ComputingMilieux_LEGALASPECTSOFCOMPUTING

This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax p... View more
  • References (22)
    22 references, page 1 of 3

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