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Measuring the fiscal and equity impact of tax evasion : evidence from Denmark and Estonia
Barrios Cobos, Salvador; Greve, Bent; Hussain, M. Azhar; … - 2017
In the European context where fiscal consolidation is required in many countries, tax non-compliance behaviour becomes a very relevant issue for governments and policy makers. In this paper, we aim at contributing to the assessment of tax non-compliance, by estimating individual measures of tax...
Persistent link: https://www.econbiz.de/10011982113
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Tax compliance : an investigation using individual TCMP data
Tauchen, Helen; Witte, Ann D.; Beron, Kurt James - 1989
Persistent link: https://www.econbiz.de/10000777096
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An expenditure-based estimate of tax evasion in Sweden
Apel, Mikael - 1994
Persistent link: https://www.econbiz.de/10000141555
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Evaluation de l'économie souterraine au Québec : une approche micro-économétrique
Fortin, Bernard; Lacroix, Guy; Pinard, Dominique - In: Revue économique : revue bimestrielle 60 (2009) 5, pp. 1257-1274
Persistent link: https://www.econbiz.de/10003885150
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A fresh assessment of the underground economy and tax evasion in Pakistan : causes, consequences, and linkages with the formal economy
Kemal, Muhammad Ali (contributor) - 2007
Persistent link: https://www.econbiz.de/10003422421
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Evaluation of the underground economy in Quebec : a microeconomic approach
Fortin, Bernard; Lacroix, Guy; Pinard, Dominique - In: International economic journal 24 (2010) 4, pp. 463-479
Persistent link: https://www.econbiz.de/10008903997
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Estimating the income reporting function for the self-employed
Tedds, Lindsay M. - In: Empirical economics : a journal of the Institute for … 38 (2010) 3, pp. 669-687
Persistent link: https://www.econbiz.de/10003951642
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Strafen für Steuerhinterziehung: Ziele und (un-)erwünschte Auswirkungen
Rechberger, Silvia; Hartner, Martina; Kirchler, Erich - In: Jahrbuch Schattenwirtschaft 2 (2010/2011), pp. 75-96
Persistent link: https://www.econbiz.de/10008824700
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Steuerehrlichkeit, Steuergerechtigkeit und Steuerhinterziehung - Am Beispiel selbstständiger Erwerbstätiger in Österreich
Schwarzenberger, Herbert; Hartner, Martina; Kirchler, Erich - In: Jahrbuch Schattenwirtschaft 2 (2010/2011), pp. 39-73
Persistent link: https://www.econbiz.de/10008824701
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Underground economy, evasion and inequality
Valentini, Enzo - In: International economic journal 23 (2009) 2, pp. 281-290
Persistent link: https://www.econbiz.de/10003873539