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Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio
Ercolani, Marco G. - In: Economics: The Open-Access, Open-Assessment E-Journal 1 (2007) 2007-6, pp. 1-32
Differential tax analysis is used to show how the socially optimal fiscal-tax to liquidity-tax ratio changes with the relative size of the tax-evading hidden economy. The smaller the relative size of the hidden economy, the larger the optimal fiscal-tax to liquidity-tax ratio. The empirical...
Persistent link: https://www.econbiz.de/10010295289
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Can we rely upon fiscal policy estimates in countries with unreported production of 15 per Cent (or more) of GDP?
Basile, Raffaella; Chiarini, Bruno; Marzano, Elisabetta - 2011
This paper analyzes the effects of fiscal policy in Italy by employing a database containing two statistical novelties: quarterly fiscal variables on accrual basis and a time series estimate of tax evasion for the period 1981:1-2006:4. Following Revenue Agency suggestions, we use in a VECM the...
Persistent link: https://www.econbiz.de/10010277384
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Ausmaß und Auswirkungen der Schattenwirtschaft – Ergebnisse der Sonderfragen des ifo World Economic Survey
Boumans, Dorine; Schneider, Friedrich - In: ifo Schnelldienst 72 (2019) 24, pp. 90-95
Die WES-Sonderfragen für das vierte Quartal 2019 befassen sich mit dem Ausmaß und den Wirkungen der Schattenwirtschaft …. Die Teilnehmer wurden gebeten, Fragen zum Ausmaß der Schattenwirtschaft in den einzelnen Ländern, zu den Gründen für … Schattenwirtschaft und zu den Sektoren, die hauptsächlich von Schattenwirtschaft betroffen sind, zu beantworten. Der Anteil der …
Persistent link: https://www.econbiz.de/10012206817
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Minimum Wage and Tax Evasion: Theory and Evidence
Tonin, Mirco - 2007
The paper investigates the role of the minimum wage in a competi- tive economy in which there is underreporting of earnings by employed labour. The minimum wage induces higher compliance by some low- productivity workers and transforms a nominally neutral .scal system into a regressive one. A...
Persistent link: https://www.econbiz.de/10010494355
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Rejtett gazdaság, rejtett foglalkoztatottság: Kutatási eredmények és kormányzati politikák a nemzetközi és hazai irodalom tükrében
Lackó, Mária; Semjén, András; Fazekas, Mihály; … - 2008
Persistent link: https://www.econbiz.de/10010494367
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Alkalmi munkavállalói könyves foglalkoztatás munkaadói és munkavállalói interjúk tükrében
Semjén, András; Tóth, István János; Fazekas, Mihály - 2008
The study aims at illuminating the following questions: (1) what characterizes enterprises and workers using the temporary work booklet, (2) in what ways do actors on the labour market use the booklet, (3) what motivations drive the economic actors when they decide about the ways of using the...
Persistent link: https://www.econbiz.de/10010494368
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Az eva tapasztalatai vállalkozói interjúk alapján
Semjén, András; Tóth, István János; Fazekas, Mihály - 2008
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10010494370
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Az alkalmi munkavállalói könyvvel történő foglalkoztatás jellemzői: egy 2008. áprilisi kérdőíves munkavállalói adatfelvétel eredményei
Semjén, András; Tóth, István János; Makó, Ágnes - 2008
The paper investigates the socio-demographic characteristics and the labor market history of casual workers that have been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers and their employers). By investigating that, as well...
Persistent link: https://www.econbiz.de/10010494374
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Tax Evasion and the Shadow Economy
Reimers, Oliver - In: CESifo DICE Report 12 (2014) 4, pp. 61-62
Persistent link: https://www.econbiz.de/10011696897
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Minimum wage and tax evasion: Theory and evidence
Tonin, Mirco - 2011
This paper examines the interaction between minimum wage legislation and tax evasion by employed labor. I develop a model in which firms and workers may agree to report less than the true amount of earnings to the fiscal authorities. I show that introducing a minimum wage creates a spike in the...
Persistent link: https://www.econbiz.de/10010285993