Showing 1 - 10 of 11
This paper considers the "learning curve" relationship between the aggregate tax rate and the relative size of the hidden economy in New Zealand. Some simple non-linear models are estimated so that the effects of changes in the effective tax rate on the underground economy can be simulated. We...
Persistent link: https://www.econbiz.de/10005839155
This paper considers the "learning curve" relationship between the aggregate tax rate and the relative size of the hidden economy in New Zealand. Some simple non-linear models are estimated so that the effects of changes in the effective tax rate on the underground economy can be simulated. We...
Persistent link: https://www.econbiz.de/10005800929
In this paper I support using econometric techniques to measure the size of the hidden (underground) economy, because such information is important for the construction of certain economic models, and for empirical policy analysis. Generally, detailed information on the output of the hidden...
Persistent link: https://www.econbiz.de/10005800931
This paper develops and estimates a structural, latent variable, model for the hidden economy in New Zealand, and a separate currency-demand model. The estimated latent variable model is used to generate an historical time-series index of hidden economic activity, which is calibrated via the...
Persistent link: https://www.econbiz.de/10005800938
This paper develops a structural, latent variable, model for the hidden economy in New Zealand, and a separate currency-demand model. The latent variable model is used to generate an historical time-series index of hidden economic activity, which is calibrated via the information from the...
Persistent link: https://www.econbiz.de/10005800942
Using new time-series data for the size of the Canadian underground economy, we examine the relationship between unreported and measured GDP in that country. Granger causality tests are conducted, with a proper allowance for the non-stationarity of the data. We find that there is clear evidence...
Persistent link: https://www.econbiz.de/10005800950
This paper develops and estimates a structural, latent variable, model for the hidden economy in New Zealand, and a separate currency-demand model. The estimated latent variable model is used to generate an historical time-series index of hidden economic activity, which is calibrated via the...
Persistent link: https://www.econbiz.de/10005800960
This paper analyzes a large sample of unit records relating to tax audit cases for individual New Zealand firms, undertaken by Inland Revenue New Zealand over the period 1993 to 1995. The data are used to reveal the key characteristics that are associated with firms that comply, or fail to...
Persistent link: https://www.econbiz.de/10005800964
In this paper we consider a simple Logistic relationship between the relative size of the Hidden Economy in New Zealand, and the effective tax rates for the major tax components. The model that we estimate from annual time-series data is used to simulate the effects of changes in both the...
Persistent link: https://www.econbiz.de/10005800965
This paper duscusses tha author's wok on measuring and modelling the New Zealand underground economy, 1968-1994. Particular attention is paid to the relationship between this activity and taxation policy. An optimal level for the effective tax rate is reported, in terms of maximizing the impact...
Persistent link: https://www.econbiz.de/10005801967