Narrow search
Showing 1 - 10 of 622
Cover Image
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
Cover Image
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
Cover Image
Nonlinearity between the Shadow Economy and Level of Development
Frank 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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Tax Incidence in the Presence of Tax Evasion
Dörrenberg, Philipp - 2014
This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...
Persistent link: https://www.econbiz.de/10013054598
Cover Image
The Hidden Costs of Tax Evasion : Collaborative Tax Evasion in Markets for Expert Services
Balafoutas, Loukas - 2015
We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from asymmetric information on the welfare maximizing quality of the good. Our results suggest that tax evasion attempts – independently of...
Persistent link: https://www.econbiz.de/10013021526