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Tax Evasion And The Size Of Underground Economy: A Theoretical And Empirical Investigation

Author

Listed:
  • Albu, Lucian Liviu

    (Institute for Economic Forecasting, Romanian Academy, Bucharest)

Abstract

The author investigates here the impact of taxes on the size of the underground economy. Starting from the reference model of Allingham and Sandmo (1972), he derives three other sub-models from which it constructs a general model. The author used this model to evaluate the limits between which the underground economy can be placed.

Suggested Citation

  • Albu, Lucian Liviu, 2001. "Tax Evasion And The Size Of Underground Economy: A Theoretical And Empirical Investigation," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 16-31, June.
    • Handle: RePEc:rjr:romjef:v::y:2001:i:1:p:16-31
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    Citations

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    Cited by:

    1. Lucian Liviu ALBU & Ion GHIZDEANU & Mărioara IORDAN, 2008. "Informal Economic Estimation Models at Macroeconomic Level. Some Theoretical and Methodologial Considerations," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 1(2), pages 177-190.
    2. Alina Constanţa Cojan, 2012. "Underground Economy – A Growing Challenge For Economy And Governments," Romanian Economic Business Review, Romanian-American University, vol. 6(1), pages 97-104, May.

    More about this item

    Keywords

    taxation; underground economy; transition economies;
    All these keywords.

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • P2 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies

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