I find that for the self-employed, tax evasion tends to reduce inequality as measured by regular wage statistics. Thus, the results reveal that tax evasion distorts inequality indices, generating an underground inequality.
Fantozzi, R. (2016), "Tax Evasion and Underground Inequality: A Parametric Analysis", Inequality after the 20th Century: Papers from the Sixth ECINEQ Meeting (Research on Economic Inequality, Vol. 24), Emerald Group Publishing Limited, pp. 271-305. https://doi.org/10.1108/S1049-258520160000024012Download as .RIS
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