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Paula, Áureo de; Scheinkman, José Alexandre - 2007

Persistent link: https://www.econbiz.de/10003561370

Tax collection, the informal sector, and productivity

Leal-Ordoñez, Julio C. - 2013

assess the quantitative effect of incomplete tax enforcement on aggregate output and productivity using a dynamic general … improvements. Under complete enforcement, labor productivity and output would be 19% higher under perfect competition and 34 …

Persistent link: https://www.econbiz.de/10010228311

Tackling the illegal practice of under-reporting employees' wages : lessons from the Republic of Macedonia

Williams, Colin C.; Bezeredi, Slavko - In: UTMS journal of economics / University of Tourism and … 8 (2017) 3, pp. 243-258

Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...

Persistent link: https://www.econbiz.de/10011781328

Productivity, taxation and evasion : a quantitative exploration of the determinants of the informal economy

Di Nola, Alessandro; Kocharkov, Georgi; Vasilev, Aleksandar - 2016 - Very preliminary

This paper evaluates the relative importance of labor productivity vs. income taxes and social security contributions … evasion. The quantitative model takes as inputs the income tax structure and the estimated aggregate productivity series. The … out that the most important factor is labor productivity, followed by the corporate tax. Income tax progressivity in …

Persistent link: https://www.econbiz.de/10011514510

Value-added tax evasion methods and the methods and the dimension of formal economy in Romania

Trandafir, Adina - In: Economics, management and financial markets 12 (2017) 2, pp. 160-172

Persistent link: https://www.econbiz.de/10011885756

State capacity and tolerance towards tax evasion : first evidence from Romania

Vâlsan, Călin; Druică, Elena; Ianole-Călin, Rodica - In: Administrative Sciences : open access journal 10 (2020) 2/33, pp. 1-17

We investigate the level of tolerance towards tax non-compliance and the informal economy in Romania, using a sample of 250 respondents. This variable is determined by a complex set of latent variables that include, but is not limited to, state capacity, social and business norms, the perception...

Persistent link: https://www.econbiz.de/10012271303

Informal unemployment and education

Kolm, Ann-Sofie; Larsen, Birthe - In: IZA Journal of Labor Economics 5 (2016) 8, pp. 1-36

This paper develops a four-sector equilibrium search and matching model with informal sector employment opportunities and educational choice. We show that underground activities reduce educational attainments if informal employment opportunities mainly are available for low-educated workers. A...

Persistent link: https://www.econbiz.de/10011524912

Informal sector in developed and less developed countries : a literature survey

Gërxhani, Klarita - 1999

The main goal of this study is two-fold: (1) to provide a general overview of thecontributions to the literature on the informal sector, with a special focus on the PublicChoice approach; and (2) to compare these contributions across two institutionallydifferent types of countries: developed and...

Persistent link: https://www.econbiz.de/10011302624

Taxation and the Shadow Economy : How the Tax System Can Stimulate and Enforce the Formalization of Business Activities

Awasthi, Rajul - 2018

Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. This paper shows the...

Persistent link: https://www.econbiz.de/10012923262

Governance quality and tax morale andcompliance in Zimbabwe's informal sector

Mpofu, Favourate Y. Sebele - In: Cogent business & management 7 (2020) 1, pp. 1-21

Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax revenues and the quality of governance...

Persistent link: https://www.econbiz.de/10012626629

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