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Evaluation of the underground economy in Quebec : a microeconomic approach
Fortin, Bernard; Lacroix, Guy; Pinard, Dominique - 2010
data from Statistics Canada's Survey of Household Spending. According to our results, Quebec's underground economy amounted … Lacroix (2009) using very different estimation methods and data. -- underground economy ; demand system ; household behavior … ; generalized method of moments ; tax evasion ; income from self-employment …
Persistent link: https://www.econbiz.de/10009313314
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Evaluation of the underground economy in Quebec: A microeconomic approach
Fortin, Bernard; Lacroix, Guy; Pinard, Dominique - 2010
data from Statistics Canada's Survey of Household Spending. According to our results, Quebec's underground economy amounted …
Persistent link: https://www.econbiz.de/10010278413
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Comment on Feige's paper "Reflections on the meaning and measurement of unobserved economies : what do we really know about the 'Shadow Economy'?"
Schneider, Friedrich - 2016
This comment provides a reply to Prof. Feige's paper with the title "Reflections on the Meaning and Measurement of Unobserved Economies: What do we really know about the 'Shadow Economy'?", in which Prof. Feige heavily criticizes me. I show that the same critique which Prof. Feige raises against...
Persistent link: https://www.econbiz.de/10011444477
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Estimating tax noncompliance among the self-employed : evidence from pleasure boat registers
Engström, Per; Hagen, Johannes; Johansson, Edvard - 2021
functional form assumptions in previous PW applications. The estimated sizes of income underreporting in absolute monetary … amounts are almost constant over reported income levels, whereas previous studies have assumed that the underreporting is … proportional to income. …
Persistent link: https://www.econbiz.de/10012582761
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Toward an understanding of collaborative tax evasion: a natural field experiment with businesses
Doerr, Annabelle; Necker, Sarah - 2018
Sales from businesses to consumers provide fertile ground for collaborative tax evasion. However, little is known about the phenomenon. We conduct a natural field experiment with 2,900 businesses in which we take the role of consumers and vary if we request an invoice for the delivery of a...
Persistent link: https://www.econbiz.de/10012615074
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You don't need an invoice, do you? An online experiment on collaborative tax evasion
Burgstaller, Lilith; Pfeil, Katharina - 2022 - This version: April 27, 2022
Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a … and the household context in particular is lacking. This paper examines two coordination mechanisms of collaborative tax …
Persistent link: https://www.econbiz.de/10013269930
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Collaborative tax evasion in the provision of services to consumers : a field experiment
Doerr, Annabelle; Necker, Sarah - 2021
We conduct a field experiment with sellers of home-improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a market which allows anyone to sell anonymously, a willingness to evade is prevalent. In...
Persistent link: https://www.econbiz.de/10012438248
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Toward an understanding of collaborative tax evasion : a natural field experiment with businesses
Doerr, Annabelle; Necker, Sarah - 2018
Sales from businesses to consumers provide fertile ground for collaborative tax evasion. However, little is known about the phenomenon. We conduct a natural field experiment with 2,900 businesses in which we take the role of consumers and vary if we request an invoice for the delivery of a...
Persistent link: https://www.econbiz.de/10011919963
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Collusive tax evasion by employers and employees : evidence from a randomized field experiment in Norway
Bjørneby, Marie; Alstadsæter, Annette; Telle, Kjetil - 2018
Third-party reporting and employers' tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian firms, we provide evidence of collusive tax evasion. We find that firms...
Persistent link: https://www.econbiz.de/10011936347
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The effect of the introduction of online cash registers on reported turnover in Hungary
Lovics, Gábor; Szőke, Katalin; Tóth, Csaba G.; Ván, … - 2019
In order to reduce the shadow economy, in 2013 and 2014 the Hungarian government introduced mandatory online cash registers (OCR) in some sectors. As a result, almost 200,000 OCRs have been installed by 100,000 enterprises. In this paper we use micro data to estimate the effect of OCR...
Persistent link: https://www.econbiz.de/10012136832