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On estimating the size of the shadow economy
Kirchgässner, Gebhard - 2016
As long as it is employed cautiously enough, the model approach is a useful tool to estimate simultaneously the size and the development of the shadow economy in several countries. However, a second method is necessary to calibrate the model. The currency demand approach can lead to highly...
Persistent link: https://www.econbiz.de/10011428348
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Exploring the dark side of tax policy : an analysis of the interactions between fiscal illusion and the shadow economy
Bühn, Andreas; Dell' Anno, Roberto; Schneider, Friedrich - 2015
economy and the shadow economy positively affects fiscal illusion. Concealing the real tax burden we find that an increase of …
Persistent link: https://www.econbiz.de/10011305420
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Shadow economies around the world : what do we know?
Schneider, Friedrich; Klinglmair, Robert - 2004
Using various statistical procedures, estimates about the size of the shadow economy in 110 developing, transition and OECD countries are presented. The average size of the shadow economy (in percent of official GDP) over 1999-2000 in developing countries is 41 percent, in transition countries...
Persistent link: https://www.econbiz.de/10011402475
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Shadow economies around the world : new results for 158 countries over 1991-2015
Medina, Leandro; Schneider, Friedrich - 2017 - Revised version
Using the MIMIC method, this paper is a first attempt to estimate the size of the shadow economy of 158 countries over the period 1991 up to 2015. In addition to performing a variety of robustness tests, this paper explicitly addresses endogeneity concerns to the use of GDP as cause and...
Persistent link: https://www.econbiz.de/10011646238
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Measuring tax burden efficiency in OECD countries : an international comparison
Afonso, António; Montes, Ana Patricia; Domínguez … - 2024
In this paper, we estimate the potential tax burden in a panel data set comprising OECD countries over the period 2000 … Analysis (SFA). In this way, it will be possible for us to identify which countries are close to their potential tax capacity … and which are far from it. Moreover, we can determine whether they may sustain an increase (decrease) in their actual tax …
Persistent link: https://www.econbiz.de/10015065230
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Labour taxation and foreign direct investment
Egger, Peter (contributor); Radulescu, Doina (contributor) - 2008
Persistent link: https://www.econbiz.de/10003712504
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Corporate income taxation of multinationals in a general equilibrium model
Eichner, Thomas (contributor); Runkel, Marco (contributor) - 2008
Persistent link: https://www.econbiz.de/10003712590
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Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003641752
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Labour market institutions and their effect on labour market performance in the new EU member countries
Fialová, Kamila (contributor);  … - 2008
This article focuses on the role of labour market institutions in explaining different labour market developments in European countries, with a special attention to the new European Union member countries. This may allow us to analyse effects of various institutional setups and of their changes...
Persistent link: https://www.econbiz.de/10003763951
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Taxes and the efficiency costs of capital distortions
Weichenrieder, Alfons J. (contributor);  … - 2008
Tax neutrality towards alternative financing instruments for corporate investment is a ubiquitous demand in the … departure from tax neutrality. Against this background, the present paper discusses the theory of capital structure and provides … backof-the-envelope calculations of the possible efficiency cost of a tax distortion of the debtequity decision. -- Debt …
Persistent link: https://www.econbiz.de/10003771865