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

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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://www.uvic.ca/socialsciences/economics/assets/docs/econometrics/wp9807.pdf
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Bibliographic 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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Related research

Keywords: Hidden Economy; Underground Economy; Tax Avoidance; Tax Evasion; Latent Variables; Structural Modelling;

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Cited by:
  1. David E.A. Giles, 1998. "The Underground Economy: Minimizing the Size of Government," Econometrics Working Papers 9801, Department of Economics, University of Victoria.
  2. Tedds, Lindsay, 2005. "The Underground Economy in Canada," MPRA Paper 4229, University Library of Munich, Germany.

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