Исследована динамика развития теневого сектора экономики в Украине и странах Европы. Определены факторы, влияющие на формирование теневого сектора экономики...

In this short note, I examine the sensitivity of alternative assumptions of hazards in the duration analysis of state tax amnesties. I also point out inconsistencies in the arguments of previous study's selection and interpretation of variables as well as their functional forms. Taking these...

This paper presents a new dataset of fiscal consolidation for 17 OECD economies during 1978-2009. We focus on discretionary changes in taxes and government spending primarily motivated by a desire to reduce the budget deficit and not by a response to prospective economic conditions. To identify...

Assuming a normal distribution of hazards, Dubin, Graetz, and Wilde (1992) analyze state tax amnesties in the 1980s and conclude that states run amnesties in response to revenue yield motive. Given the increased frequency with which states enacted amnesties during and after the 2001 recession,...

São Tomé and Príncipe is very open and highly depends on imports resulting in high indirect tax revenue. At the same time, the production and export base are very narrow, leaving the authorities with a small domestic tax base. For these reasons, the country compares unfavorably with...