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Using the multiple indicator-multiple cause (MIMIC) approach, this paper generates a novel global database by estimating the size of the shadow economy for 157 countries over 1991 to 2017. The results suggest that the OECD countries are by far the lowest with values below 20% of off official GDP...
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not matter significantly at the upper end of the performance distribution. Data for the analysis was derived from a survey …
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(MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the …
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corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior …
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