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Evaluation of the Underground Economy in Quebec : A Microeconomic Approach

Fortin, Bernard - 2011

data from Statistics Canada's Survey of Household Spending. According to our results, Quebec's underground economy amounted …

Persistent link: https://www.econbiz.de/10013131981

Tax Morale and Compliance Behavior : First Evidence on a Causal Link

Halla, Martin - 2010

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...

Persistent link: https://www.econbiz.de/10013143687

Size and Development of the Shadow Economies of 157 Countries Worldwide : Updated and New Measures from 1999 to 2013

Hassan, Mai - 2016

of informality of 157 countries around the world, including developing, eastern European, central Asian and high income …

Persistent link: https://www.econbiz.de/10012980344

The Shadow Economy and Shadow Labor Force : A Survey of Recent Developments

Schneider, Friedrich - 2014

This survey presents the various methods to estimate the size of the shadow economy, their strengths and weaknesses and the estimation results. The purpose of the survey is threefold. Firstly, it demonstrates that no ideal method to estimate the size and development of the shadow economy exists....

Persistent link: https://www.econbiz.de/10013051445

Estimating the Size of the Shadow Economy : Methods, Problems and Open Questions

Schneider, Friedrich - 2016

This paper presents various methods for estimating the size of the shadow economy and analyzes their strengths and weaknesses. The purpose of the paper is twofold. Firstly, it demonstrates that no ideal method exists to estimate the size and development of the shadow economy. Because of its...

Persistent link: https://www.econbiz.de/10012996522

Nonlinearity between the Shadow Economy and Level of Development

Wu, Dong - 2019

This paper is the first attempt to directly explore the long-run nonlinearity of the shadow economy. Using a dataset of 158 countries over the period from 1996 to 2015, our results reveal a robust U-shaped relationship between the shadow economy size and GDP per capita. Our results imply that...

Persistent link: https://www.econbiz.de/10012868795

Striking a Balance : Optimal Tax Policy with Labor Market Duality

Mbara, Gilbert - 2020

investigate the fiscal and welfare effects of varying the avoidable and unavoidable shares of labor income tax while keeping the …

Persistent link: https://www.econbiz.de/10012824425

Measuring the Shadow Economy : Endogenous Switching Regression with Unobserved Separation

Lichard, Tomas - 2012

We develop an estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying …-employed underreport income whereas wage and salary workers do not is likely to fail in countries where employees are often paid under the … table or engage in corrupt activities. Assuming that evading individuals have a higher consumption-income gap than non …

Persistent link: https://www.econbiz.de/10013099400

Tax Evasion on a Social Network

Gamannossi degl’Innocenti, Duccio - 2018

We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash equilibrium...

Persistent link: https://www.econbiz.de/10012918223

Prospect Theory and Tax Evasion : A Reconsideration of the Yitzhaki Puzzle

Piolatto, Amedeo - 2013

The standard expected utility model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four distinct elements of prospect theory and find loss...

Persistent link: https://www.econbiz.de/10013072161