Gnangnon, Sèna Kimm - In: Economies : open access journal 11 (2023) 3, pp. 1-49
The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first … various estimators and shown that the shadow economy reduces the likelihood of STR (notably in low-income countries …), including in several tax policy areas and in the revenue administration area. The shadow economy also undermines the TTR process …