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This paper applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macro level data. The second and third methods rely on micro data from...
Persistent link: https://www.econbiz.de/10009629605
We develop an estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying assumptions as previous estimators based on microeconomic data. The standard identifying assumption that the self-employed underreport income whereas wage and salary workers do...
Persistent link: https://www.econbiz.de/10009629667
Persistent link: https://www.econbiz.de/10010233831
Persistent link: https://www.econbiz.de/10010509505
Persistent link: https://www.econbiz.de/10011494390
Persistent link: https://www.econbiz.de/10010234532
This paper applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macro level data. The second and third methods rely on micro data from...
Persistent link: https://www.econbiz.de/10013099107
We develop an estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying assumptions as previous estimators based on microeconomic data. The standard identifying assumption that the self-employed underreport income whereas wage and salary workers do...
Persistent link: https://www.econbiz.de/10013099400
We develop a novel estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying assumptions as previous estimators based on microeconomic data. The standard identifying assumption that the self-employed underreport income whereas wage and salary...
Persistent link: https://www.econbiz.de/10013073532
Persistent link: https://www.econbiz.de/10012490586