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Does corruption contribute to the rise of the shadow economy? : empirical evidence from Uganda
Esaku, Stephen - In: Cogent economics & finance 9 (2021) 1, pp. 1-22
This paper investigates whether corruption has contributed to the rise of the shadow economy in Uganda. Using … between corruption and the size of the shadow economy in both the long- and short-run. Additionally, the causality results … reveal a bidirectional causal relationship between the shadow economy and corruption, and vice versa. These findings suggest …
Persistent link: https://www.econbiz.de/10013183994
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Explaining and tackling undeclared work in south east europe : lessons from 2019 eurobarometar survey
Williams, Colin C. - In: UTMS journal of economics / University of Tourism and … 12 (2021) 1, pp. 1-18
The aim of this paper is to evaluate two contrasting ways of explaining and tackling undeclared work. The rational economic actor approach theorizes undeclared work as arising when the benefits of undertaking undeclared work outweigh the costs, and the policy focus is upon deterring undeclared...
Persistent link: https://www.econbiz.de/10012588786
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The impact of inequality on the informal economy in Latin America and the Caribbean with a MIMIC model
Takanohashi, Marcos; Ribeiro, Marcel; Schneider, Friedrich - 2023
Vast literature is available covering main Informal Economy (IE) causes and consequences for Latin America and Caribbean (LAC), but its size estimation has been mainly limited to worldwide models applied to the region. This paper proposes a MIMIC Base Model using a data set composed by 41...
Persistent link: https://www.econbiz.de/10014285538
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Explaining and tackling the informal economy: an evaluation of competing perspectives
Williams, Colin C. - In: Open economics 2 (2019) 1, pp. 63-75
This paper provides an evidence-based evaluation of the competing ways of explaining and tackling the informal economy. Conventionally, participants have been viewed as rational economic actors who engage in the informal economy when the benefits outweigh the costs, and thus participation is...
Persistent link: https://www.econbiz.de/10012589274
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Tackling the informal economy in the European Union : a social actor approach
Williams, Colin C.; Kayaoglu, Aysegul - In: UTMS journal of economics / University of Tourism and … 7 (2016) 2, pp. 133-147
In recent years, participants in the informal economy have started to be viewed less as rational economic actors who engage in the informal economy when the pay-off is greater than the expected cost of being caught and punished, and more as social actors who engage when their tax morale (i.e.,...
Persistent link: https://www.econbiz.de/10011613648
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Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania : a tax morale approach
Williams, Colin C.; Horodnic, Ioana Alexandra - In: Baltic journal of economics 15 (2015) 2, pp. 81-98
To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship between the shadow economy and tax morale. Viewing tax morale as a measure of the symmetry between the codified laws and regulations of formal institutions (state morality)...
Persistent link: https://www.econbiz.de/10011890851
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Tackling the illegal practice of under-reporting employees' wages : lessons from the Republic of Macedonia
Williams, Colin C.; Bezeredi, Slavko - In: UTMS journal of economics / University of Tourism and … 8 (2017) 3, pp. 243-258
Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...
Persistent link: https://www.econbiz.de/10011781328
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Firm-level determinants of business tax evasion in emerging economies : the case of Argentina
Pedroni, Florencia Verónica; Briozzo, Anahí; Pesce, … - In: Revista de métodos cuantitativos para la economía y … 34 (2022), pp. 83-117
determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability …
Persistent link: https://www.econbiz.de/10013485826
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Governance quality and tax morale andcompliance in Zimbabwe's informal sector
Mpofu, Favourate Y. Sebele - In: Cogent business & management 7 (2020) 1, pp. 1-21
compliance in developing countries, sub-Saharan African countries and Zimbabwe in particular. In these economies corruption in …
Persistent link: https://www.econbiz.de/10012626629
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Corruption, economic growth and the informal sector : empirical evidence from developing countries
Ngouhouo, Ibrahim; Njoya, Loudi; Asongu, Simplice - 2022
informal sector in the presence of corruption. The impact of the interaction between growth and corruption on economic … the empirical literature because it studies the effect of the interaction between growth and corruption in the informal …, economic growth interacts with corruption and produces negative net effects up to a corruption threshold of 4.79745 when this …
Persistent link: https://www.econbiz.de/10012817792