...Gaetano Lisi; Víctor Mauricio Castañeda-Rodríguez Purpose This paper studies the relation between corporate tax evasion, job creation and optimal fiscal policy. Job creation depends on firms’ profits since firms open (“create”) new jobs when profits increase. In turn, firms’ profits depend...

...Felippe Clemente; Viviani Silva Lírio Purpose The purpose of this paper is to use the instrumental game theory to understand the behavior of the front agents tax evasion and tax authority in Brazil. Design/methodology/approach In order to analyze the taxpayer’s behavior before the Brazilian...

... at: catalina.granda@udea.edu.co © Emerald Group Publishing Limited 2015 Tax evasion Informal economy Credit constraints Macroeconomic volatility This paper addresses the implications for macroeconomic volatility of credit constraints characterizing the informal economy. It has been well...