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Tax evasion in a cournot oligopoly with endogenous entry

Goerke, Laszlo - 2016

the excessive entry prediction. Tax evasion raises the number of firms in market equilibrium and can alter their welfare … the direct welfare consequences of tax evasion and the relationship between evasion and the tax base. We also determine … conditions which imply that overall welfare declines with tax evasion. …

Persistent link: https://www.econbiz.de/10011573222

Tax evasion in a Cournot oligopoly with endogenous entry

Goerke, Laszlo - 2016

determined by the direct welfare consequences of tax evasion and the relationship between evasion and the tax base. We also … determine conditions which imply that overall welfare declines with tax evasion. …

Persistent link: https://www.econbiz.de/10011573537

Ethics and Tax Evasion in Asia

McGee, Robert W. - 2007

This paper analyzes the data on tax evasion that was collected as part of a much larger survey on human beliefs and values. Data from the Asian countries that were included in the survey are compared and contrasted. The opinions of participants are ranked by country in several demographic...

Persistent link: https://www.econbiz.de/10014055486

Measuring the Underground Economy with the Currency Demand Approach : A Reinterpretation of the Methodology, with an Application to Italy

Ardizzi, Guerino - 2012

We contribute to the debate on how to assess the size of the underground or shadow economy with a reinterpretation of the traditional Currency Demand Approach (CDA) à la Tanzi. We introduce three main innovations. First, we take as dependent variable in the money demand equation a direct...

Persistent link: https://www.econbiz.de/10013106588

Tax evasion, tax morale, and trade regulations : company-level evidence from Poland

Nikulin, Dagmara - In: Entrepreneurial business and economics review : EBER 8 (2020) 1, pp. 111-125

Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted...

Persistent link: https://www.econbiz.de/10012516961

The effect of the introduction of online cash registers on reported turnover in Hungary

Lovics, Gábor; Szőke, Katalin; Tóth, Csaba G.; Ván, … - 2019

In order to reduce the shadow economy, in 2013 and 2014 the Hungarian government introduced mandatory online cash registers (OCR) in some sectors. As a result, almost 200,000 OCRs have been installed by 100,000 enterprises. In this paper we use micro data to estimate the effect of OCR...

Persistent link: https://www.econbiz.de/10012136832

Does corruption contribute to the rise of the shadow economy? : empirical evidence from Uganda

Esaku, Stephen - In: Cogent economics & finance 9 (2021) 1, pp. 1-22

This paper investigates whether corruption has contributed to the rise of the shadow economy in Uganda. Using autoregressive distributed lag bounds testing approach and granger causality econometric methods we find a positive relationship between corruption and the size of the shadow economy in...

Persistent link: https://www.econbiz.de/10013183994

Digitalization against the shadow economy : evidence on the role of company size

Ván, Bálint; Lovics, Gábor; Tóth, Csaba G.; Szőke, … - 2022

Online cash registers (OCRs) are important tools for reducing the size of the shadow economy. This paper analyzes the impact on reported turnover and tax liability of introducing OCRs in Hungary using a fixed-effects panel and event study model. We identify strong size-related heterogeneity in...

Persistent link: https://www.econbiz.de/10014452449

Modeling the Hidden Economy and the Tax-Gap in New Zealand

Giles, David E. A. - 2012

This paper develops and estimates a structural, latent variable, model for the hidden economy in New Zealand, and a separate currency-demand model. The estimated latent variable model is used to generate an historical time-series index of hidden economic activity, which is calibrated via the...

Persistent link: https://www.econbiz.de/10014172427

Dodging the Grabbing Hand : The Determinants of Unofficial Activity in 69 Countries

Friedman, Eric; Johnson, Simon; Kaufmann, Daniel; … - 2001

Across 69 countries, higher tax rates are associated with less unofficial activity as a percent of GDP but corruption is associated with more unofficial activity. Entrepreneurs go underground not to avoid official taxes but to reduce the burden of bureaucracy and corruption. Dodging the Grabbing...

Persistent link: https://www.econbiz.de/10014042409