The effect of taxes on labor supply in the underground economy
利用加拿大魁北克市都会区的随机调查微观数据，分析逃税和参与地下经济的决策，发现税收将劳动从正规部门扭曲到地下部门，但对普通工人影响小，对福利领取者影响大。
This paper uses micro data from a randomized survey carried out in the metropolitan area of Quebec City, Canada, to analyze the decision to evade taxes and work in the 'underground' economy. The results indicate that taxes distort labor-market activities away from the regular sector to the underground sector but the distortion is small for the average worker. The distortion is large, however, for particular groups of the population such as welfare claimants. Copyright 1994 by American Economic Association.