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Tax rates and tax evasion: an empirical analysis of the structural aspects and long-run characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, … - 2008
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...
Persistent link: https://www.econbiz.de/10010276686
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Dynamics of Labour and Capital Adjustment : A Comparison of Germany and the Netherlands
Polder, Michael; Verick, Sher - 2004
market is characterised by greater flexibility in wages and work arrangements in comparison to Germany. These institutional … dynamics as investment conditions are similar. Our results are consistent with this hypothesis. Furthermore, there is no …
Persistent link: https://www.econbiz.de/10010261963
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Non-Linearities in the Expansion of Capital Stock
Pfann, Gerard A.; Letterie, Wilko; Verick, Sher - 2004
The empirical identification of non-linearities in investment relies on how investment is assumed to be separated into … investment which allows us to observe regime separation, an aspect of the data that is typically absent from previous empirical … concentrating investment in a single year. Moreover, there is evidence that investment is more sensitive to fundamentals in the high …
Persistent link: https://www.econbiz.de/10010276179
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Equilibrium Unemployment and Investment Under Product and Labour Market Imperfections
Kauppi, Heikki; Koskela, Erkki; Stenbacka, Rune - 2004
We study the implications of product market competition and investment for price setting, wage bargaining and thereby …
Persistent link: https://www.econbiz.de/10010261822
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Holdup in oligopsonistic labour markets: a new role for the minimum wage
Kaas, Leo; Madden, Paul - 2006
competitors. Because workers participate in the returns on investment while only firms bear the costs, investment is inefficiently … low. A binding minimum wage can achieve the first-best level of investment, both in the short run for a given number of …
Persistent link: https://www.econbiz.de/10010267488
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Shadow Economies around the World : What Do We Know?
Schneider, Friedrich G.; 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%, in transition countries 38% and...
Persistent link: https://www.econbiz.de/10010276569
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The Size of the Shadow Economies of 145 Countries all over the World : First Results over the Period 1999 to 2003
Schneider, Friedrich G. - 2004
Using the DYMIMIC approach, estimates of the shadow economy in 145 developing, transition, developed OECD countries, South Pacific islands and still communist countries are presented. The average size of the shadow economy (in percent of official GDP) over 2002/2003 in developing countries is...
Persistent link: https://www.econbiz.de/10010276573
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Corruption and the shadow economy: an empirical analysis
Dreher, Axel; Schneider, Friedrich G. - 2006
This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption and shadow economy are substitutes in high income countries while they are complements in low income countries. The hypotheses are tested for a cross-section of 120 countries and...
Persistent link: https://www.econbiz.de/10010276652
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MIMIC models, cointegration and error correction: an application to the French shadow economy
Bühn, Andreas; Schneider, Friedrich G. - 2008
The analysis of economic loss attributed to the shadow economy has attracted much attention in recent years by both academics and policy makers. Often, multiple indicators multiple causes (MIMIC) models are applied to time series data estimating the size and development of the shadow economy for...
Persistent link: https://www.econbiz.de/10010276685
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Is a flat tax feasible in a grown-up welfare state?
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2007
reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …
Persistent link: https://www.econbiz.de/10010268499