Small-Business Participation in the Informal Sector of an Emerging Economy
基于特立尼达和多巴哥1027家小企业的调查数据，研究发现小企业主参与非正规部门主要因为认为被税务部门发现的风险低、政府监管负担重，但税率本身不是问题；他们对被查风险感知主要取决于在正规部门的时间和收入。
Abstract We investigate the characteristics of the owners of small businesses that participate in the informal sector of an emerging economy and their perception of the risk of detection by tax authorities while doing so. Data are gathered from a survey covering 1027 small businesses in Trinidad and Tobago. Results suggest that small business owners are motivated to participate in the informal sector when they believe that the risk of detection by the tax authorities is low and that government regulations are burdensome, but there is no evidence that the tax rate itself is an issue. Their perception of the risk of detection by the tax authority is determined largely by the time they spend and the income they earn in the formal sector.