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Productivity, taxation and evasion : a quantitative exploration of the determinants of the informal economy
Di Nola, Alessandro; Kocharkov, Georgi; Vasilev, Aleksandar - 2016 - Very preliminary
This paper evaluates the relative importance of labor productivity vs. income taxes and social security contributions … evasion. The quantitative model takes as inputs the income tax structure and the estimated aggregate productivity series. The … out that the most important factor is labor productivity, followed by the corporate tax. Income tax progressivity in …
Persistent link: https://www.econbiz.de/10011514510
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Value-added tax evasion methods and the methods and the dimension of formal economy in Romania
Trandafir, Adina - In: Economics, management and financial markets 12 (2017) 2, pp. 160-172
Persistent link: https://www.econbiz.de/10011885756
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Informal unemployment and education
Kolm, Ann-Sofie; Larsen, Birthe - In: IZA Journal of Labor Economics 5 (2016) 8, pp. 1-36
This paper develops a four-sector equilibrium search and matching model with informal sector employment opportunities and educational choice. We show that underground activities reduce educational attainments if informal employment opportunities mainly are available for low-educated workers. A...
Persistent link: https://www.econbiz.de/10011524912
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Competition and corporate tax evasion : an institution-based view
Gokalp, Omer N.; Lee, Seung-Hyun; Peng, Mike W. - In: Journal of world business : JWB 52 (2017) 2, pp. 258-269
Persistent link: https://www.econbiz.de/10011647632
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Informal sector in developed and less developed countries : a literature survey
Gërxhani, Klarita - 1999
The main goal of this study is two-fold: (1) to provide a general overview of thecontributions to the literature on the informal sector, with a special focus on the PublicChoice approach; and (2) to compare these contributions across two institutionallydifferent types of countries: developed and...
Persistent link: https://www.econbiz.de/10011302624
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The informal sector, the "implicit" social contract, the willingness to pay taxes and tax compliance in Zimbabwe
Sebele-Mpofu, Favourate Y. - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 299-342
Persistent link: https://www.econbiz.de/10014369641
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Informality, enforcement and growth
Maiti, Dibyendu; Bhattacharyya, Chandril - In: Economic modelling 84 (2020), pp. 259-274
Persistent link: https://www.econbiz.de/10012210362
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Fiscal Policy with an Informal Sector
Dellas, Harris; Malliaropulos, Dimitris; Papageorgiou, … - 2022
Macroeconomic models that omit the shadow economy systematically mis-forecast and mis-measure the effect of fiscal –in particular tax– policy on economic activity and tax revenue. We add an informal sector to the Bank of Greece DSGE model and use the actual package of fiscal consolidation...
Persistent link: https://www.econbiz.de/10014078167
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Implementing machine learning methods in estimating the size of the non‑observed economy
Shami, Labib; Lazebnik, Teddy - In: Computational economics 63 (2024) 4, pp. 1459-1476
Persistent link: https://www.econbiz.de/10014549035
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Envelope wages, hidden production and labor productivity
Di Nola, Alessandro; Kocharkov, Georgi; Vasilev, Aleksandar - In: The B.E. journal of macroeconomics 19 (2019) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10012027334