The asymmetric impact of tax burden structures on the shadow economy : a panel analysis of old and new European Union countries
Year of publication: |
2023
|
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Authors: | Achim, Monica Violeta ; Mirza, Nawazish ; Vaidean, Viorela Ligia |
Published in: |
Applied economics letters. - New York, NY : Routledge, ISSN 1466-4291, ZDB-ID 1484783-8. - Vol. 30.2023, 16, p. 2179-2188
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Subject: | direct taxes | indirect taxes | shadow economy | social contributions | Tax burden | U-shaped relationship | Schattenwirtschaft | Underground economy | Steuerbelastung | EU-Staaten | EU countries | Indirekte Besteuerung | Indirect taxation | Schätzung | Estimation | Direkte Besteuerung | Direct taxation |
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