Does Tax Evasion Affect Occupational Choice
Does Tax Evasion Affect Occupational Choice
复制标题
逃税会影响职业选择吗
DOI：
--
复制
发表时间：
2003
期刊：
影响因子：
--
通讯作者：
S. Parker
中科院分区：
文献类型：
--
作者：
S. Parker
本文提出了一种新的微观计量经济学的程序，确定在何种程度上职业选择被扭曲的机会逃税。以前的研究声称已经发现了显著和实质性的影响，但对其方法的分析和复制表明，它们产生了相互矛盾和误导的结果。然后，本文使用几个英国微观数据集实现了新程序。一个彻底的实证研究表明，职业选择之间的自营职业和有偿就业是不强相关的金钱因素一般，是不变的避税和逃税的机会，特别是。版权所有2003 Blackwell Publishing Ltd.
This paper presents a novel micro-econometric procedure that identifies the extent to which occupational choices are distorted by opportunities for tax evasion. Previous studies claim to have found significant and substantial effects, but analysis and replication of their methods reveals that they generate conflicting and misleading results. The paper then implements the new procedure using several British micro-data sets. A thorough empirical investigation reveals that occupational choice between self-employment and paid employment is not robustly related to pecuniary factors in general, and is invariant to tax avoidance and evasion opportunities in particular. Copyright 2003 Blackwell Publishing Ltd.