Tax Evasion and the Underground Economy
2 Pages Posted: 16 Jun 2013
Date Written: June 10, 2013
This article reviews some recent research on the size of the underground economy in the U.S. and other major countries, and the extent to which various aspects of the tax system may give rise to it.
Keywords: underground economy
JEL Classification: H20, K34
Suggested Citation: Suggested Citation