Showing 1 - 10 of 16,196
In this paper, the size of the informal economy of Pakistan is determined by including the legal and political …-institutional variables as determinants. By using the MIMIC model average estimate for the informal economy of Pakistan is 37.75 percent from … formation process can be more effective in developing countries like Pakistan with consideration of the most relevant …
Persistent link: https://www.econbiz.de/10012482843
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
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
To evaluate how undeclared work is being tackled in Croatia this paper reports an e-survey and in-depth interviews with key stakeholders in Croatia. It is revealed that, compared with the European Economic Area countries, Croatia has a weak institutional infrastructure for tackling undeclared...
Persistent link: https://www.econbiz.de/10011165247
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
This article is aimed at identification of the shadow economy's causal factors and indicators in 19 Eurozone member states over the period from 2005 to 2016. Application of the MIMIC model has allowed to identify the following causal factors of the shadow economy in the Eurozone: employment...
Persistent link: https://www.econbiz.de/10012174961
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
Greek economy suffers from economic crisis for over a decade. A continuing problem has been the persistence of a large shadow economy which results in a gap between the tax and social security contribution owed and collected. In this paper, the size of shadow economy (SE) in Greece is estimated...
Persistent link: https://www.econbiz.de/10013169349
We investigate whether rising income disparity contributes to the proliferation of shadow economic activities in Nigeria. The study uses data from 1991 to 2018 and adopts the Auto-regressive Distributed Lags (ARDL) cointegration approach to study the effects of income inequality on the shadow...
Persistent link: https://www.econbiz.de/10013393330
This paper gives an overview of tax non-compliance estimates and evaluates the suitability of various tax non-compliance measurement methods for Switzerland. The existing estimates for Switzerland focus strongly on non-declared assets and are based on a limited number of measurement methods....
Persistent link: https://www.econbiz.de/10011933342