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Using various methods, the size of the shadow economy in 76 developing, transition, and OECD countries is estimated. Average size varies from 12 percent of GDP for OECD countries, to 23 percent for transition countries and 39 percent for developing countries. Increasing taxation and social...
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Zur intensiven Diskussion des Themas in der Öffentlichkeit hier ein umfassender Überblick. Dieser beinhaltet eine umfangreiche Dokumentation der Messmethoden und der Größe der Schattenwirtschaft in 70 Ländern weltweit. Die Analyse von wirtschaftspolitischen Optionen soll zur kontroversen...
Persistent link: https://www.econbiz.de/10014508371
This paper uses a multivariate analysis to examine how countries' tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of these factors in understanding the level of and changes in the shadow economy. Newly available data...
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The shadow economy (also known as the black or underground economy) covers a vast array of trade, goods and services that are not part of the official economy of a country. This original and comprehensive Handbook presents the latest research on the size and development of the shadow economy,...
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This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008, it shows that tax morale has decreased in 7 out of 10 Eastern...
Persistent link: https://www.econbiz.de/10011395198
This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived from other countries...
Persistent link: https://www.econbiz.de/10011395209