Showing 1 - 10 of 249
Persistent link: https://www.econbiz.de/10003331020
In this short paper an attempt is undertaken to calculate the tax losses which result from shadow economy activities in a country. These calculations are done for the 28 EU countries, for 3 non-EU countries and for 2 other highly-developed OECD countries. The total tax losses over all 28...
Persistent link: https://www.econbiz.de/10011405141
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In der vergangenen Dekade hat Deutschland den Kampf gegen Schwarzarbeit und Steuerhinterziehung durch zahlreiche … Maßnahmen verschärft. Doch sind Steuerhinterziehung und Schwarzarbeit in Deutschland tatsächlich so omnipräsent, wie die … durchgeführte repräsentative Befragung von 2.149 Personen in Deutschland. Die Befragung war so angelegt, dass nicht nur das Ausmaß …
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Using the MIMIC method, this paper is a first attempt to estimate the size of the shadow economy of 158 countries over the period 1991 up to 2015. In addition to performing a variety of robustness tests, this paper explicitly addresses endogeneity concerns to the use of GDP as cause and...
Persistent link: https://www.econbiz.de/10011646238
This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989-2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if governments...
Persistent link: https://www.econbiz.de/10011305420
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 percent, in transition countries...
Persistent link: https://www.econbiz.de/10011402475
This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989-2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if governments...
Persistent link: https://www.econbiz.de/10010207270