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Outside the state : the shadow economy and shadow economy labor force

Schneider, Friedrich - 2014

In this paper the main focus lies on the shadow economy and on work in the shadow. The most influential factors on the shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34.0% to 31.2% for 161 countries (unweighted average)....

Persistent link: https://www.econbiz.de/10010361448

Carry funding and safe haven currencies : a threshold regression approach

Hossfeld, Oliver; MacDonald, Ronald - 2014

fundamental determinants. We therefore address the question of whether a supposed safe haven currency only appreciates in times of … crises because carry trades are unwound, in which the corresponding currency has served as funding currency, or whether it … currencies, and the euro serves as a hedge currency. Results for the yen support its role as a carry funding vehicle, but not …

Persistent link: https://www.econbiz.de/10010462763

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

This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989-2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if governments...

Persistent link: https://www.econbiz.de/10011305420

Income tax buyouts and income tax evasion

Goerke, Laszlo - 2014

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...

Persistent link: https://www.econbiz.de/10010237195

Finders, keepers?

Jaakkola, Niko; Spiro, Daniel; Benthem, Arthur A. van - 2017

Natural-resource taxation and investment exhibit cycles in a vast number of countries, driving political turmoil and power shifts. Using a rational-expectations model, we show cycles result from governments' inability to commit to future taxes and firms' inability to credibly exit a country...

Persistent link: https://www.econbiz.de/10011646309

The political costs of taxation

Davoine, Eva; Enguehard, Joseph; Kolesnikov, Igor - 2025

We examine the political costs of taxation in early modern France. We focus on efforts to enforce the salt tax, the rate of which varied across regions. Using a spatial difference-in-discontinuities design, we compare municipalities just inside the high-tax region with those just outside, before...

Persistent link: https://www.econbiz.de/10015414157

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

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

Nice guys finish last : are people with higher tax morale taxed more heavily?

Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012

This paper provides evidence of efficient taxation of groups with heterogeneous levels of "tax morale". We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that "nice guys finish last": groups with higher tax morale will...

Persistent link: https://www.econbiz.de/10009570576

Shadow economies and corruption all over the world : what do we really know?

Schneider, Friedrich (contributor) - 2006

Persistent link: https://www.econbiz.de/10003377261