This paper presents estimates of the size of the shadow economy in 76 developing, transition, and OECD countries, which are derived by combining figures from different estimation methods. We describe and discuss the strengths and weaknesses of the different estimation methods. We find that the...

В статье проанализированы последствия увеличения теневого сектора в контексте функционирования экономической системы. Исследованы причины уклонения от...

Исследована динамика развития теневого сектора экономики в Украине и странах Европы. Определены факторы, влияющие на формирование теневого сектора экономики...

В статье рассмотрены теоретико-правовые аспекты возникновения незаконной минимизации налогообложения, проанализировано современное состояние...

В современном мире нет ни одной страны, которая бы не столкнулась с теневой экономикой. Она проникает во все сферы экономической жизни: производство, обмен,...

Measuring the impact of tax policy on tax evasion is crucial in estimating government revenues. In the United States, the government estimates that $300–$400 billion is lost each year to tax evasion. This article combines dynamic scoring with household preferences for tax evasion à la Feige...

After two decades of research on money laundering, it seems time to look at what we know and what progress has been made in research. One simple question is whether we know if money laundering has increased, stayed constant, or decreased over these years. This article shows that over the last...

We develop a novel estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying assumptions as previous estimators based on microeconomic data. The standard identifying assumption that the self- employed underreport income whereas wage and salary...

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct political say. This paper analyses the...

This article presents evidence of the existence and magnitude of tax evasion in Greece, as derived from the analysis of tax data for the year 2009. The problem is chronic and widespread, demonstrating serious weaknesses in the tax collection mechanism both for direct and indirect taxes. Dealing...