Might Fundamental Tax Reform Increase Criminal Activity?
Fundamental tax reform, replacing the income tax with a sales tax, is commonly thought to reduce levels of criminal and other 'underground' economic activity by implicitly taxing their returns. This paper finds instead that the impact of tax reform depends on the relative labour intensity...
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| Veröffentlicht in: | Economica (London) 2004-08, Vol.71 (283), p.483-492 |
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| container_end_page | 492 |
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| container_title | Economica (London) |
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| creator | Hines, James R. |
| description | Fundamental tax reform, replacing the income tax with a sales tax, is commonly thought to reduce levels of criminal and other 'underground' economic activity by implicitly taxing their returns. This paper finds instead that the impact of tax reform depends on the relative labour intensity of production in the legitimate and illegitimate sectors of the economy. In the likely event that illegitimate output is produced by using more labour-intensive techniques than is legitimate output, then replacing an income tax with a sales tax reduces the cost of criminal and other underground activity, thereby stimulating its growth. |
| doi_str_mv | 10.1111/j.0013-0427.2004.00381.x |
| format | Article |
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| ispartof | Economica (London), 2004-08, Vol.71 (283), p.483-492 |
| issn | 0013-0427 1468-0335 |
| language | eng |
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| source | Jstor Complete Legacy; Wiley Online Library Journals Frontfile Complete; PAIS Index; EBSCOhost Business Source Complete |
| subjects | Black markets Capital costs Commercial production Crime Criminals Economic costs Economic criminality Economic growth Economic sectors Fiscal policy Impact analysis Income taxes Labour Law enforcement Sales Sales taxes Tax reform Underground economies Value added taxes |
| title | Might Fundamental Tax Reform Increase Criminal Activity? |
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