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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
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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
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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
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The relationship between corruption and the shadow economy in Ukraine and other Central and Eastern European countries
Cherviakova, Valentyna; Cherviakova, Tetiana - In: Comparative economic research : Central and Eastern Europe 23 (2020) 4, pp. 7-30
The article investigates the causes, essence, and peculiarities of corruption and the shadow economy, as well as how they are related, in Ukraine in comparison with other Central and Eastern European countries. A correlation-regression analysis of statisti- cal data revealed a direct correlation...
Persistent link: https://www.econbiz.de/10012419309
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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
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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
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The hidden economy in Jordan : a MIMIC approach
Alfoul, Mohammed Abu; Mishal, Zakia Ahmad; Schneider, … - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
This paper uses the Multiple Indicators Multiple Causes (MIMIC) approach to determine the annual size and growth of the hidden economy in Jordan for the period 1980-2018. We find that the key causal variables of the hidden economy in Jordan are: female labor force participation, the inflation...
Persistent link: https://www.econbiz.de/10013461672
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Estimating the size of informal economy in a post-transition country : the case of Poland
Cichocki, Stanisław; Torój, Andrzej - In: Baltic journal of economics 23 (2023) 1, pp. 91-116
The size of the informal economy in Poland is estimated by means of the Currency Demand Approach (CDA). Using quarterly data for the period 1999–2019, we adopt two separate econometric approaches. First, we specify a single equation model to estimate it with the Fully-Modified OLS method....
Persistent link: https://www.econbiz.de/10014319814
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Demystifying rising income inequality influence on shadow economy : empirical evidence from Nigeria
Haruna, Emmanuel Umoru; Alhassan, Usman - In: Review of Economic Analysis : REA 14 (2022) 2, pp. 293-318
We investigate whether rising income disparity contributes to the proliferation of shadow economic activities in … to study the effects of income inequality on the shadow economy in both the short- and the long-run. Our results show … that the Nigerian shadow economy responds positively to increases in income inequality, especially in the short run. We …
Persistent link: https://www.econbiz.de/10013393330
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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