Causes and consequences of underground economy
AbstractIn this endeavor an attempt has been made to investigate the major causes and factors of influence of the underground economy. Our analysis is based on the study of tax payer behavior and taxation system pattern. The paper examines how social institutions and government policies affect underground economy. All these factors have an important impact on the level and size of underground economy and determine the consequences of this phenomenon.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 36438.
Date of creation: 2011
Date of revision: 2011
underground economy; tax burden; corruption; taxation system;
Find related papers by JEL classification:
- O52 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - Europe
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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- Roberto Dell´Anno, 2007. "The shadow economy in Portugal: An analysis with the MIMIC approach," Journal of Applied Economics, Universidad del CEMA, vol. 0, pages 253-277, November.
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