This article uses a unique dataset that contains detailed information on firms from around the world to investigate factors that affect under-reporting behaviour. The empirical strategy employed exploits the nature of the dependent variable, which is interval coded, and uses interval regression...

Using new time-series data for the size of the Canadian underground economy, the relationship between unreported and measured GDP in that country is examined. Granger causality tests are conducted, with a proper allowance for the non-stationarity of the data. It is found that there is clear...