the hidden economy and the size of self-employment can be explained by similar explanatory variables, tax rates and … statistical agencies. We show that the size of this part of the hidden economy is determined by the tax rate related to the …

major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each … regional) tax. Since countries have little appetite for giving up fiscal sovereignty or for explicitly redistributive fiscal … arrangements, most past global tax proposals had little or no prospect of success. However, less ambitious attempts to develop a …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

tax policies and state regulation, which, if they rise, increase both. Furthermore the discussion of the recent literature … ; shadow labor force ; tax morale ; tax pressure ; state regulation …

shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34 …

evidence of a relatively robust and statistically significant relationship between tax revenue decentralization and the size of …