文章基本信息

标题：Informal sector gouvernance and regulation
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作者：Mohamed Jellal
期刊名称：Economics Bulletin
电子版ISSN：1545-2921
出版年度：2010
卷号：30
期号：1
页码：683-691
出版社：Economics Bulletin
摘要：In this paper, we present a model of tax evasion in the presence of imperfect auditing. We show that there is a clear link between the degree of observability associated with respect to fiscal agency. We also show that the degree of observability is critical in determining the optimal regulation policies to be followed by the fiscal authorities. Our imperfect monitoring approach provides a new strategy for understanding the informal sector in developing countries, which can be interpreted as that group of economic activities characterized by low observability