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The Hidden Economy and the Tax-Gap in New Zealand: A Latent Variable Analysis

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Author Info
David E. A. Giles () (Department of Economics, University of Victoria)

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Abstract

This paper develops a structural, latent variable, model for the hidden economy in New Zealand, and a separate currency-demand model. The latent variable model is used to generate an historical time-series index of hidden economic activity, which is calibrated via the information from the currency-demand model. The hidden economy varies between 6.8% and 11.3% of measured GDP. This, in turn, implies that the tax-gap is of the order of 6.4% to 10.2% of total tax liability in that country.

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File URL: http://web.uvic.ca/econ/wp9807.pdf
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Publisher Info
Paper provided by Department of Economics, University of Victoria in its series Econometrics Working Papers with number 9807.

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Length: 40 pages
Date of creation: 03 Jun 1998
Date of revision:
Handle: RePEc:vic:vicewp:9807

Note: ISSN 1485-6441. This paper was also released as UVic Discussion Paper 97-08 in April 1997, and a longer preliminary version was released as N.Z. Inland Revenue Department Working Paper 5a, November/December 1996. The final version of this paper is now available as vicewp:9905.
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Postal: PO Box 1700, STN CSC, Victoria, BC, Canada, V8W 2Y2
Phone: (250)721-8540
Fax: (250)721-6214
Web page: http://web.uvic.ca/econ
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Related research
Keywords: Hidden Economy Underground Economy Tax Avoidance Tax Evasion Latent Variables Structural Modelling

Find related papers by JEL classification:
C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: General - - - Hypothesis Testing
C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models

This paper has been announced in the following NEP Reports:

Cited by:
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  1. Tedds, Lindsay, 2007. "Keeping it off the Books: An Empirical Investigation of Firms that Engage in Tax Evasion," MPRA Paper 4213, University Library of Munich, Germany. [Downloadable!]
  2. Mohammed Salisu, 2000. "Corruption in Nigeria," Working Papers 000029, Lancaster University Management School, Economics Department. [Downloadable!]
  3. David E.A. Giles, 1998. "The Underground Economy: Minimizing the Size of Government," Department Discussion Papers 9801, Department of Economics, University of Victoria. [Downloadable!]
    Other versions:
  4. Tedds, Lindsay, 2005. "The Underground Economy in Canada," MPRA Paper 4229, University Library of Munich, Germany. [Downloadable!]
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