Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States

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Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States

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Jaanika Meriküll ()
Karsten Staehr ()

Abstract

This paper compares the prevalence and determinants of unreported employment in the three Baltic States in 1998 and 2002 using a hitherto little used dataset. The prevalence of unreported employment varies substantially across the three countries and across the two sampling years. Microeconometric estimations show that firm-related characteristics, such as sectoral activity, firm size and employment trends, are important determinants of unreported employment in all three countries, whereas the impact of individual factors varies across countries and time. It is shown that only 10–30 percent of the changes in unreported employment between 1998 and 2002 can be accounted for by changes in individual characteristics and firm-related factors. Provisional calculations suggest that the net gain for individuals undertaking unreported employment is modest, in particular among individuals who regularly engage in such activities

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Paper provided by Bank of Estonia in its series Bank of Estonia Working Papers with number 2008-06.

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Date of creation: 28 Nov 2008
Date of revision: 28 Nov 2008
Handle: RePEc:eea:boewps:wp2008-06

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Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
D19 - Microeconomics - - Household Behavior - - - Other

This paper has been announced in the following NEP Reports:

NEP-ALL-2008-12-01 (All new papers)
NEP-LAB-2008-12-01 (Labour Economics)
NEP-PBE-2008-12-01 (Public Economics)
NEP-TRA-2008-12-01 (Transition Economics)

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Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, December.
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Other versions:
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