Nygård, Odd E.; Slemrod, Joel; Thoresen, Thor Olav - 2016
Both buyers and sellers of goods and services may bene.t from letting their economic transactions go unrecorded for tax … purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non …-taxed lower-priced product. The distributional implications of such joint tax evasion depend on the amounts evaded, on where the …