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The underreporting of income by self-employed workers in Spain

Martinez-Lopez, Diego - In: SERIEs : Journal of the Spanish Economic Association 4 (2013) 4, pp. 353-371

This paper offers estimates of the underreporting of income by selfemployed workers using the Spanish household surveys …) but extending its interpretation for admitting also the concealment of income by salary workers. Our results show that the … reported income by self-employed has to be increased by about 25 % to obtain the level of income which would equal the level of …

Persistent link: https://www.econbiz.de/10010223429

Firm-level determinants of business tax evasion in emerging economies : the case of Argentina

Pedroni, Florencia Verónica; Briozzo, Anahí; Pesce, … - In: Revista de métodos cuantitativos para la economía y … 34 (2022), pp. 83-117

This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...

Persistent link: https://www.econbiz.de/10013485826

Eradicating tax evasion in Indonesia through financial sector development

Safuan, Sugiharso; Habibullah, Muzafar Shah; Sugandi, Eric - In: Cogent economics & finance 10 (2022) 1, pp. 1-28

Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding government activities and a country’s economic development. In this study, we look at the topic of tax evasion in Indonesia from 1980 to 2019. Using the "modified-cash-deposit-ratio"...

Persistent link: https://www.econbiz.de/10013389465

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

Taxing wealth and only wealth in an advanced economy with an oversized informal economy and vast tax evasion : the case of Greece

Papanikos, Grēgorēs Th. - In: Vierteljahrshefte zur Wirtschaftsforschung 84 (2015) 3, pp. 85-106

VAT and all kinds of income taxes. It is argued that this system is more efficient, more effective, more democratic and …

Persistent link: https://www.econbiz.de/10011498243

Explaining and tackling the informal economy: an evaluation of competing perspectives

Williams, Colin C. - In: Open economics 2 (2019) 1, pp. 63-75

This paper provides an evidence-based evaluation of the competing ways of explaining and tackling the informal economy. Conventionally, participants have been viewed as rational economic actors who engage in the informal economy when the benefits outweigh the costs, and thus participation is...

Persistent link: https://www.econbiz.de/10012589274

Tax evasion, tax morale, and trade regulations : company-level evidence from Poland

Nikulin, Dagmara - In: Entrepreneurial business and economics review : EBER 8 (2020) 1, pp. 111-125

evasion. Moreover, tax morale plays an important role in explaining the extent of underreporting income. I report no …

Persistent link: https://www.econbiz.de/10012516961

Does corruption contribute to the rise of the shadow economy? : empirical evidence from Uganda

Esaku, Stephen - In: Cogent economics & finance 9 (2021) 1, pp. 1-22

This paper investigates whether corruption has contributed to the rise of the shadow economy in Uganda. Using autoregressive distributed lag bounds testing approach and granger causality econometric methods we find a positive relationship between corruption and the size of the shadow economy in...

Persistent link: https://www.econbiz.de/10013183994

Shadow economy: estimation methods, problems, results and open questions

Schneider, Friedrich; Bühn, Andreas - In: Open economics 1 (2018) 1, pp. 1-29

This paper presents various methods used for estimating the size of the shadow economy. Each method is evaluated and its strengths and weaknesses are discussed, as well as results each method yields. The purpose of the paper is threefold: Firstly, to demonstrate that there is no single...

Persistent link: https://www.econbiz.de/10011989144

Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania : a tax morale approach

Williams, Colin C.; Horodnic, Ioana Alexandra - In: Baltic journal of economics 15 (2015) 2, pp. 81-98

To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship between the shadow economy and tax morale. Viewing tax morale as a measure of the symmetry between the codified laws and regulations of formal institutions (state morality)...

Persistent link: https://www.econbiz.de/10011890851