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A game theoretic approach to cross-border VAT evasion within EU member states and its relationship with the black economy

Fedeli, Silvia; Forte, Francesco - In: Economic analysis and policy 42 (2012) 2, pp. 209-220

Persistent link: https://www.econbiz.de/10009658903

Introduction to the special issue on tax evasion and the underground economy

Pickhardt, Michael; Prinz, Aloys; Torgler, Benno - In: Economic analysis and policy 42 (2012) 2, pp. 131-132

Persistent link: https://www.econbiz.de/10009658920

The nature of tax evasion and the shadow economy

Pickhardt, Michael; Prinz, Aloys - In: Tax evasion and the shadow economy, (pp. 3-9). 2012

Persistent link: https://www.econbiz.de/10009618201

Perceptions of unreported economic activities in Baltic firms : individualistic and non-individualistic motives

Meriküll, Jaanika; Rõõm, Tairi; Stæhr, Karsten - 2012

Persistent link: https://www.econbiz.de/10009708470

Tax collection, the informal sector, and productivity

Leal-Ordoñez, Julio C. - 2013

Some authors argue that informality is associated with distorted firm decisions and inefficiency. In this paper, I assess the quantitative effect of incomplete tax enforcement on aggregate output and productivity using a dynamic general equilibrium framework. I calibrate the model using data for...

Persistent link: https://www.econbiz.de/10010228311