There is a set of factors (institutional, cultural, cognitive and others) which prevent a precise quantification of fraud in Portugal. However it is a social imperative and it is technically possible to get values which a low probability of error. We try to do it in this brief communication. To...

This paper aims to contribute to a better understanding of the volume of the Non-Observed Economy (ENR) in Portugal, by estimating, based on MIMIC models (multiple indicators multiple causes), its path in the period 1977- 2008. Given, on the one hand, the infl uence of the tax burden, the burden...

This article is about the role of the business sector in the fight against corruption in Portugal. By corruption it is meant the abuse of office, public or private, for personal benefit or that of third parties. Some forms of corruption fall under the current legal framework and constitute...

Regarding states and state-like entities as producers and taxation as a price, this paper connects the thoroughly studied impacts of the market structures in microeconomics to the controversial Laffer curve, suggesting that the outcome of the “taxation market” depends also on competition. By...

The empirical literature focusing mainly on the USA suggests that class absenteeism undermines students’ academic performance and that an enforced mandatory attendance policy may be beneficial. Based on a different cultural and economic context, and using data on 146 second-year management...

The purpose of this working paper is to identify the main factors that are at the origin of the Shadow Economy in Portugal, and to analyze its evolution over the period between 1977 and 2011. For the econometric analysis we used the Structural Model of Multiple Indicators and Multiple Causes -...

In this paper we gather empirical evidence on the existence of strategic interaction among Portuguese municipal executives when they set rates of property tax and in particular if we are in the presence of yardstick competition. For that purpose, we adopted the assumption of geographic...