Tax Evasion and the Underground Economy

2 Pages Posted: 16 Jun 2013

Date Written: June 10, 2013

Abstract

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

Bartlett, Bruce, Tax Evasion and the Underground Economy (June 10, 2013). Tax Notes, Vol. 139, No. 11, 2013, Available at SSRN: https://ssrn.com/abstract=2279874

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