TAX EVASION AND THE SIZE OF UNDERGROUND ECONOMY: A THEORETICAL AND EMPIRICAL INVESTIGATION

The author investigates here the impact of taxes on the size of the underground economy. Starting from the reference model of Allingham and Sandmo (1972), he derives three other sub-models from which it constructs a general model. The author used this model to evaluate the limits between which the underground economy can be placed.

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Year of publication:	2001
Authors:	Albu, Lucian Liviu
Published in:	Journal for Economic Forecasting. - Institutul de Prognoza Economica. - 2001, 1, p. 16-31
Publisher:	Institutul de Prognoza Economica
Subject:	taxation \| underground economy \| transition economies

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Type of publication:	Article
Classification:	E26 - Informal Economy; Underground Economy ; H26 - Tax Evasion ; O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements ; P2 - Socialist Systems and Transitional Economies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005827607