This article aims to estimate the size of the US shadow economy (SE) using a structural equation approach and to evaluate if a structural relationship exists between the SE and the unemployment rate (UR) in the United States. The size of the SE is estimated to be decreasing over the last two...

Our paper investigates the size and development of the informal sector in Nepal using aggregate data over the period 1991 to 2009. Our estimation using the Multiple Indicator Multiple Cause (MIMIC) model shows that the average size of the informal sector has been about 44%. Nepal has been...

This paper aims to show that aggregate tax evasion may be largely explained by tax morale and that tax morale is dependent on the taxpayers' intrinsic attitudes to honesty and social stigma. The theoretical hypothesis is that these attitudes are influenced by the taxpayers' perceptions of the...

Citation indexes have attracted the interest of many researchers in the recent years. In this paper we propose a new class of citation indexes which is shown to generalize most of the citation indexes in the existing literature (h-, g-, f-, t-index). The class of indexes is obtained borrowing...

Purpose – The goal of this paper is twofold: to estimate the unrecorded economy (UE) of Turkey over the period 1987-2007 using a revised version of the currency demand approach, and to analyze the relationship between the UE and recorded GDP. Design/methodology/approach – The paper proposes...