To evaluate how undeclared work is being tackled in Croatia this paper reports an e-survey and in-depth interviews with key stakeholders in Croatia. It is revealed that, compared with the European Economic Area countries, Croatia has a weak institutional infrastructure for tackling undeclared...

An answer to this question is provided on the basis of a game-theoretic analysis connected methodologically with an intertemporal maximization model since a game played repeatedly over time, brings forward for consideration the present value of a sequence of payoffs. An optimal control problem...

Abstract This study empirically investigates the extent of noncompliance with the tax code and examines the determinants of federal income tax evasion in the U.S. Employing a refined version of Feige’s (1986; 1989) General Currency Ratio (GCR) model to estimate a time series of unreported income...

This paper examines the asymmetric response of the underground economy (UE) in Taiwan to an effective tax rate change. The UE size in Taiwan from 1962 to 2003 is estimated using a cash deposit ratio (CDR) approach and a currency demand approach. The impact of an increase in the effective tax...

Williams C. C. (2005) Fostering community engagement and tackling undeclared work: the case for an evidence-based 'joined-up' public policy approach, Regional Studies 39 , 1145-1155. Examining two realms of public policy treated as unrelated by academics and policy-makers, namely fostering...

This paper develops a demographic model of the currency population by examining the birth and death rates of specific denominations of currency. This framework permits empirical estimation of the average lifetime of notes in circulation and hence the currency velocity (turnovers per year) of...