Busato, Francesco; Chiarini, Bruno; De Angelis, Pasquale; … - 2005
incentives
are combined with high irregularity ratios.
Keywords: tax evasion, moonlighting, capital subsidies, underground … of firm, besides tax evasion, can exploit a peculiar and additional tech-
nological benefitcomparedtoafirm operating only … considering the main fiscal policy
question addressed in the paper, that is whether capital subsidies incentivates tax evasion …