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- W2149485366 abstract "Both theoretical and empirical studies which do not take into account the existence of unrecorded economy may not provide a complete insight on the effects of fiscal and environmental enforcement policies in developing countries, where unrecorded economic activities have an important weight. This study attempts to fill that void. Two different cases are considered: first, firms’ production and emissions are audited with different exogenous probabilities; second, a unique probability-to-audit function is determined to audit both emission and production levels of firms, whether in recorded or unrecorded economy. The paper determines the conditions under which environmental regulations may increase the size of unrecorded economy. Les études théoriques et empiriques qui ne prennent pas en compte l'existence de l'économie non enregistrée ne peuvent pas donner un aperçu complet sur les effets des politiques fiscales et environnementales dans les pays en développement, où les activités économiques non enregistrées ont un poids important. Cette étude tente de combler ce vide. Deux cas différents sont considérés: dans le premier, la production et les émissions des firmes sont auditées avec des probabilités exogènes différentes; dans le second cas, une fonction unique de probabilité d'audit est déterminée pour auditer les niveaux de production et démissions des firmes, que ce soit dans léconomie enregistrée ou non enregistrée. Le papier détermine les conditions dans lesquelles la réglementation environnementale peut augmenter la taille de léconomie non enregistrée." @default.
- W2149485366 created "2016-06-24" @default.
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- W2149485366 date "2011-02-01" @default.
- W2149485366 modified "2023-09-30" @default.
- W2149485366 title "Environmental regulation in the presence of unrecorded economy" @default.
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- W2149485366 doi "https://doi.org/10.1016/s2110-7017(13)60038-4" @default.
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