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A rejtett gazdaságból való kilépés dilemmái: Esettanulmány - Budapesti futárszolgálatok, 2006 - 2008
Fazekas, Mihály - 2008
Some of the enterprises providing messenger services in Budapest radically decreased their involvement in hidden economy in Summer 2006 which provides for a unique opportunity to study the dynamics of private decisions concerning tax evasion and hidden employment. Through interviews with CEOs of...
Persistent link: https://www.econbiz.de/10010494375
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Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10003960073
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Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010 - Last update: March 5, 2012
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10009240991
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A rejtett gazdaságból való kilépés dilemmái : esettanulmány - Budapesti futárszolgálatok, 2006 - 2008
Fazekas, Mihaly (contributor) - 2008
Some of the enterprises providing messenger services in Budapest radically decreased their involvement in hidden economy in Summer 2006 which provides for a unique opportunity to study the dynamics of private decisions concerning tax evasion and hidden employment. Through interviews with CEOs of...
Persistent link: https://www.econbiz.de/10003755324
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Size and development of tax evasion in 38 OECD countries : what do we (not) know?
Bühn, Andreas; Schneider, Friedrich - 2012 - This version: November 7, 2012
For the first time we develop a time series of tax evasion (in % of official GDP) for 38 OECD countries over the period 1999 to 2010 based on MIMIC model estimations of the shadow economy. Considering indirect taxation and self-employment as the driving forces of tax evasion, we observe a...
Persistent link: https://www.econbiz.de/10009683426
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Tax Evasion and Work in the Underground Sector
Graversen, Ebbe Krogh; Smith, Nina - 2002
Denmark. The results show that wage rates and non-labor income have significant effects on labor supply in both sectors. For … men, income taxes seem to twist the labor supply away from taxed regular to untaxed underground supply. For men, the … wages is -0.6 and the income elasticity is -0.1. For women the results are more mixed …
Persistent link: https://www.econbiz.de/10014120742
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Tax Morale and Compliance Behavior : First Evidence on a Causal Link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10013143687
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Size and Development of Tax Evasion in 38 OECD Countries : What Do We (Not) Know?
Buehn, Andreas - 2012
For the first time we develop a time series of tax evasion (in % of official GDP) for 38 OECD countries over the period 1999 to 2010 based on MIMIC model estimations of the shadow economy. Considering indirect taxation and self-employment as the driving forces of tax evasion, we observe a...
Persistent link: https://www.econbiz.de/10013097433
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The use of cash and the size of the shadow economy in Sweden
Guibourg, Gabriela; Segendorf, Björn - 2007
our finding of an increased residual between households' recorded disposable income and their consumption, investments and …
Persistent link: https://www.econbiz.de/10010320752
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Estimating the Size of the Shadow Economies of Highly-developed Countries: Selected New Results
Schneider, Friedrich - In: CESifo DICE Report 14 (2016) 4, pp. 44-53
Persistent link: https://www.econbiz.de/10011696990