Showing 81 - 90 of 125
The paper explores the effects of shadow economy on tax revenues, in the case of several African countries, based on a panel-model approach. The data-set covers the period 1999-2007. The main results reveal that the shadow economy has a significant and negative impact on tax revenues. In other...
Persistent link: https://www.econbiz.de/10011258434
The paper investigates and tests the hypothesis that the intelligent and educated people are honest taxpayer citizens. In order to validate this hypothesis, the empirical part follows a cross-sectional approach, with OLS and robust estimations, across 55 countries. Considering the IQ as main...
Persistent link: https://www.econbiz.de/10011112901
The paper investigates the effects of clime conditions on collected tax revenues, based on a panel-model approach. The data-set includes 123 countries and covers the period 1996-2010. The main results show that the assumed function is linear, the clime conditions heaving a significant impact on...
Persistent link: https://www.econbiz.de/10011113566
The paper investigates the relationship between tax revenues and literacy level, using a panel-model approach. The dataset covers the period 1996 to 2010 and includes 123 countries. The estimations suggest that the assumed function is nonlinear, with inverted-U and U-shaped curves. More...
Persistent link: https://www.econbiz.de/10010956043
The aim of paper is to investigate the impact of main world religions on collected tax revenues, using a panel-mode approach, with 123 countries, for the period 1996-2010. The paper extends the literature in the field showing how different dominant country religions influence the level of tax...
Persistent link: https://www.econbiz.de/10010928110
The paper empirically analyzes, in Romania’s case, the cointegration and causality between electricity consumption, capital and economic growth. The data set covers the period 1980-2011. The results show the existence of bidirectional causality between electricity consumption and economic...
Persistent link: https://www.econbiz.de/10010583872
The purpose of this paper is to test hysteresis of the Romanian labour force participation rate, by using time series data, with quarterly frequency, covering the period 1999Q1-2013Q4. The main results reveal that the Romanian labour force participation rate is a nonlinear process and has a...
Persistent link: https://www.econbiz.de/10011860003
We revisited the evidence of Karagianni et al. (Int Rev Econ Fin 21:186–194, <CitationRef CitationID="CR19">2012</CitationRef>) and Tiwari (Econ Bull 32:147–159, <CitationRef CitationID="CR31">2012</CitationRef>) by employing a recently developed and more powerful nonlinear Granger-causality test proposed by Nishiyama et al. (J Econ 165:112–127, <CitationRef CitationID="CR27">2011</CitationRef>) to investigate the...</citationref></citationref></citationref>
Persistent link: https://www.econbiz.de/10010994397
The paper explores the effects of shadow economy on tax revenues, in the case of several African countries, based on a panel-model approach. The dataset covers the period 1999-2007. The main results reveal that the change in shadow economy has a significant and negative impact on change in tax...
Persistent link: https://www.econbiz.de/10010835811
The human movements across borders, societies and cultures are not running in an “empty space”: the structural characteristics of the economic systems, the institutional architecture of societies, the cultural paradigm and the power relations between different social groups, all define the...
Persistent link: https://www.econbiz.de/10005099738