The asymmetric impact of tax burden structures on the shadow economy : a panel analysis of old and new European Union countries
Year of publication: |
2023
|
---|---|
Authors: | Achim, Monica Violeta ; Mirza, Nawazish ; Vaidean, Viorela Ligia |
Subject: | direct taxes | indirect taxes | shadow economy | social contributions | Tax burden | U-shaped relationship | Steuerbelastung | Schattenwirtschaft | Underground economy | EU-Staaten | EU countries | Indirekte Besteuerung | Indirect taxation | Direkte Besteuerung | Direct taxation | Schätzung | Estimation |
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