IDEAS home Printed from https://ideas.repec.org/r/eee/pubeco/v39y1989i1p17-32.html
   My bibliography  Save this item

An expenditure-based estimate of Britain's black economy

Citations

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Konsumtion som indikation på skatteflykt
    by Jesper Roine in Ekonomistas on 2013-05-23 08:50:39

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1321-1363, December.
  2. Armagan Tuna Aktuna-Gunes & François Gardes & Christophe Starzec, 2014. "The Size of Informal Economy and Demand Elasticity Estimates Using Full Price Approach: A Case Study for Turkey," Documents de travail du Centre d'Economie de la Sorbonne 14088, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  3. Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway," CESifo Working Paper Series 7381, CESifo.
  4. Lyudmila Nivorozhkina & Sergey Arzhenovskiy & Svetlana Galazova, 2020. "Estimation of Undisclosed Household Earnings Based on the Pissarides-Weber Model Modification," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 635-646.
  5. John Gibson & Bonggeun Kim & Chul Chung, 2008. "Using Panel Data to Exactly Estimate Under-Reporting by the Self-Employed," Working Papers in Economics 08/15, University of Waikato.
  6. Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1277, University of Warwick, Department of Economics.
  7. Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.
  8. Gavoille, Nicolas & Zasova, Anna, 2023. "What we pay in the shadows: Labor tax evasion, minimum wage hike and employment," Journal of Public Economics, Elsevier, vol. 228(C).
  9. Fauser, Hannes & Godar, Sarah, 2021. "Income tax noncompliance in Germany, 2001-2014," Discussion Papers 2021/17, Free University Berlin, School of Business & Economics.
  10. Friedrich Schneider, 2000. "Illegal Activities, but Still Value Added Ones (?): Size, Causes, and Measurement of the Shadow Economies all over the World," CESifo Working Paper Series 305, CESifo.
  11. Francesco Flaviano Russo, 2016. "Self-Concept Maintenance and Tax Evasion," CSEF Working Papers 441, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  12. Dóra Benedek & Orsolya Lelkes, 2011. "The Distributional Implications of Income Under‐Reporting in Hungary," Fiscal Studies, Institute for Fiscal Studies, vol. 32(4), pages 539-560, December.
  13. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 152(II), pages 125-177, June.
  14. Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
  15. Per Engstrom & Bertil Holmlund, 2009. "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, vol. 41(19), pages 2419-2430.
  16. Cerniauskas Nerijus & Jousten Alain, 2021. "Statutory, effective, and optimal net tax schedules in Lithuania," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 11(1), pages 1-33, May.
  17. Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
  18. Tomas Lichard & Jan Hanousek & Randall K. Filer, 2012. "Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation," Economics Working Paper Archive at Hunter College 438, Hunter College Department of Economics.
  19. Armagan Tuna Aktuna-Gunes & Christophe Starzec & François Gardes, 2013. "A new estimation of the size of informal economy using monetary and full expenditures in a complete demand system," Post-Print halshs-00841346, HAL.
  20. David R. Agrawal & Ronald B. Davies & Sara LaLumia & Nadine Riedel & Kimberley Scharf, 2021. "A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1276-1297, October.
  21. Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO, 2013. "The importance of choosing the data set for tax-benefit analysis," Departmental Working Papers 2013-05, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  22. James Alm & Brian Erard, 2016. "Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers," Public Budgeting & Finance, Wiley Blackwell, vol. 36(1), pages 22-46, February.
  23. Philippe Adair, 2012. "The Non-Observed Economy in the European Union Countries (EU-15): A Comparative Analysis of Estimates," Chapters, in: Michael Pickhardt & Aloys Prinz (ed.), Tax Evasion and the Shadow Economy, chapter 5, Edward Elgar Publishing.
  24. Engström, Per & Hesselius, Patrik, 2007. "The information method - theory and application," Working Paper Series 2007:17, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  25. Giovanni D'Alessio & Andrea Neri, 2015. "Income and wealth sample estimates consistent with macro aggregates: some experiments," Questioni di Economia e Finanza (Occasional Papers) 272, Bank of Italy, Economic Research and International Relations Area.
  26. Andrea Brandolini, 1999. "The Distribution of Personal Income in Post-War Italy: Source Description, Data Quality, and the Time Pattern of Income Inequality," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 58(2), pages 183-239, September.
  27. Kristoffer Berg & Thor O. Thoresen, 2020. "Problematic response margins in the estimation of the elasticity of taxable income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
  28. Christopher Bajada, 2011. "The Shadow Economy in the Residential Construction Sector," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 8, Edward Elgar Publishing.
  29. Armagan Tuna Aktuna-Gunes & François Gardes & Christophe Starzec, 2014. "The Size of Informal Economy and Demand Elasticity Estimates Using Full Price Approach: A Case Study for Turkey," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01149595, HAL.
  30. Mustafa Besim & Glenn Jenkins, 2005. "Tax compliance: when do employees behave like the self-employed?," Applied Economics, Taylor & Francis Journals, vol. 37(10), pages 1201-1208.
  31. Michele Dell'Era & Luca David Opromolla & Luís Santos‐Pinto, 2023. "Can optimism solve the entrepreneurial earnings puzzle?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 125(1), pages 139-169, January.
  32. Friedrich SCHNEIDER, 2016. "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," Turkish Economic Review, KSP Journals, vol. 3(2), pages 256-280, June.
  33. Keresztély, Tibor & Madari, Zoltán, 2021. "A háztartások eltitkolt jövedelmének becslése inverz keresleti függvénnyel [Estimating the concealed income of households using an inverse demand function]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 736-752.
  34. Martina Bazzoli & Paolo Di Caro & Franceso Figari & Carlo V. Fiorio & Marco Manzo, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," Working Papers wp2020-8, Ministry of Economy and Finance, Department of Finance.
  35. Mehmet Burak Turgut & Tomasz Tratkiewicz, 2023. "Estimate of the Underground Economy in Poland Based on Household Expenditures and Incomes," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 15(1), pages 1-29, March.
  36. Gavoille, Nicolas & Zasova, Anna, 2021. "Foreign ownership and labor tax evasion: Evidence from Latvia," Economics Letters, Elsevier, vol. 207(C).
  37. Friedrich Schneider & Friedrich Schneider, 2008. "Shadow Economies and Corruption all over the World: What do we Really Know?," Chapters, in: Michael Pickhardt & Edward Shinnick (ed.), The Shadow Economy, Corruption and Governance, chapter 7, pages 122-187, Edward Elgar Publishing.
  38. Todd Kumler & Eric Verhoogen & Judith Frías, 2020. "Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico," The Review of Economics and Statistics, MIT Press, vol. 102(5), pages 881-896, December.
  39. Odd E Nygård & Joel Slemrod & Thor O Thoresen, 2019. "Distributional Implications of Joint Tax Evasion," The Economic Journal, Royal Economic Society, vol. 129(620), pages 1894-1923.
  40. Delmar, Frédéric & Folta, Timothy & Wennberg, Karl, 2008. "The dynamics of combining self-employment and employment," Working Paper Series 2008:23, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  41. Friedrich Schneider & Christopher Bajada, 2003. "The Size and Development of the Shadow Economies in the Asia-Pacific," Economics working papers 2003-01, Department of Economics, Johannes Kepler University Linz, Austria.
  42. Nurhan Davutyan, 2008. "Estimating the size of Turkey's informal sector: an expenditure‐based approach," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 11(4), pages 261-271.
  43. Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2015. "Tax Evasion across Industries: Soft Credit Evidence from Greece," NBER Working Papers 21552, National Bureau of Economic Research, Inc.
  44. Braguinsky, Serguey & Mityakov, Sergey, 2015. "Foreign corporations and the culture of transparency: Evidence from Russian administrative data," Journal of Financial Economics, Elsevier, vol. 117(1), pages 139-164.
  45. Fernández-Bastidas, Rocío, 2023. "Entrepreneurship and tax evasion," Economic Modelling, Elsevier, vol. 128(C).
  46. Erik Hurst & Geng Li & Benjamin Pugsley, 2014. "Are Household Surveys Like Tax Forms? Evidence from Income Underreporting of the Self-Employed," The Review of Economics and Statistics, MIT Press, vol. 96(1), pages 19-33, March.
  47. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 504-554, June.
  48. Olivier Bargain, 2017. "Welfare analysis and redistributive policies," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 393-419, December.
  49. Sara LaLumia & James Sallee, 2013. "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
  50. Roberto Dell'Anno, 2007. "The Shadow Economy in Portugal: An Analysis with the Mimic Approach," Journal of Applied Economics, Taylor & Francis Journals, vol. 10(2), pages 253-277, November.
  51. repec:hal:spmain:info:hdl:2441/2hpm2pgsb78r2a2lh6ahev49mj is not listed on IDEAS
  52. Per Engström & Johannes Hagen & Edvard Johansson, 2023. "Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers," Small Business Economics, Springer, vol. 61(4), pages 1747-1771, December.
  53. Lindsay Tedds, 2010. "Keeping it off the books: an empirical investigation of firms that engage in tax evasion," Applied Economics, Taylor & Francis Journals, vol. 42(19), pages 2459-2473.
  54. Figari, Francesco & Bazzoli, Martina & Di Caro, Paolo & V. Fiorio, Carlo & Manzo, Marco, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," EUROMOD Working Papers EM18/20, EUROMOD at the Institute for Social and Economic Research.
  55. Knut R. Wangen, 2005. "An Expenditure Based Estimate of Britain's Black Economy Revisited," Discussion Papers 414, Statistics Norway, Research Department.
  56. repec:hal:wpspec:info:hdl:2441/2hpm2pgsb78r2a2lh6ahev49mj is not listed on IDEAS
  57. Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," SciencePo Working papers Main hal-00972940, HAL.
  58. Engström, Per & Hagen, Johannes, 2017. "Income underreporting among the self-employed: A permanent income approach," European Economic Review, Elsevier, vol. 92(C), pages 92-109.
  59. Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013. "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 86-121.
  60. Claudio Quintano & Paolo Mazzocchi, 2018. "Behind the GDP: some remarks on the shadow economy in Mediterranean countries," European Journal of Law and Economics, Springer, vol. 45(1), pages 147-173, February.
  61. Raj Chetty, 2009. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 31-52, August.
  62. Paolo Caro, 2020. "Decomposing Personal Income Tax Redistribution with Application to Italy," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(1), pages 113-129, March.
  63. Tazhitdinova, Alisa, 2015. "Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions," MPRA Paper 81612, University Library of Munich, Germany, revised 2017.
  64. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
  65. Armagan Tuna Aktuna-Gunes & François Gardes & Christophe Starzec, 2014. "The Size of Informal Economy and Demand Elasticity Estimates Using Full Price Approach: A Case Study for Turkey," Post-Print halshs-01149595, HAL.
  66. Tonin, Mirco, 2011. "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
  67. José Montalbán, 2023. "Countering Moral Hazard in Higher Education: The Role of Performance Incentives in Need-Based Grants," The Economic Journal, Royal Economic Society, vol. 133(649), pages 355-389.
  68. Y Georgellis & J G Sessions & N Tsitsianis, 2005. "Self-Employment Longitudinal Dynamics: A Review of the Literature," Economic Issues Journal Articles, Economic Issues, vol. 10(2), pages 51-84, September.
  69. Wenbiao Cai & Manish Pandey, 2015. "The Agricultural Productivity Gap In Europe," Economic Inquiry, Western Economic Association International, vol. 53(4), pages 1807-1817, October.
  70. Torregrosa-Hetland, Sara, 2016. "Sticky Income Inequality In The Spanish Transition (1973-1990)," Revista de Historia Económica / Journal of Iberian and Latin American Economic History, Cambridge University Press, vol. 34(1), pages 39-80, March.
  71. Friedrich Schneider & Robert Klinglmair, 2004. "Shadow economies around the world: what do we know?," Economics working papers 2004-03, Department of Economics, Johannes Kepler University Linz, Austria.
  72. Bonggeun Kim & John Gibson & Chul Chung, 2017. "Using Panel Data to Estimate Income Under-Reporting by the Self-Employed," Manchester School, University of Manchester, vol. 85(1), pages 41-64, January.
  73. Michael Pickhardt & Jordi Sardà, 2015. "Size and causes of the underground economy in Spain: a correction of the record and new evidence from the MCDR approach," European Journal of Law and Economics, Springer, vol. 39(2), pages 403-429, April.
  74. Benito Arruñada & Manuel González-Díaz & Alberto Fernández, 2004. "Determinants of organizational form: transaction costs and institutions in the European trucking industry," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 13(6), pages 867-882, December.
  75. Nicolas Gavoille & Anna Zasova, 2021. "What we pay in the shadows: Labor tax evasion, minimum wage hike and employment," SSE Riga/BICEPS Research Papers 6, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
  76. Jenny Nykvist, 2008. "Entrepreneurship and Liquidity Constraints: Evidence from Sweden," Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(1), pages 23-43, March.
  77. Mathias Silva, 2023. "Parametric models of income distributions integrating misreporting and non-response mechanisms," AMSE Working Papers 2311, Aix-Marseille School of Economics, France.
  78. Catherine, Sylvain, 2022. "Keeping options open: What motivates entrepreneurs?," Journal of Financial Economics, Elsevier, vol. 144(1), pages 1-21.
  79. Armagan Tuna Aktuna-Gunes & Christophe Starzec & François Gardes, 2014. "A New Estimation Of The Size Of Informal Economy Using Monetary And Full Expenditures In A Complete Demand System [Une évaluation de la taille de l'économie informelle par un système complet de dem," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01307146, HAL.
  80. Belev, Sergei & Vekerle, Konstantin & Evdokimova, Anastasiia, 2021. "The difference in tax evasion amount among various taxpayers’ groups in Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 62, pages 66-84.
  81. Di Nola Alessandro & Kocharkov Georgi & Vasilev Aleksandar, 2019. "Envelope wages, hidden production and labor productivity," The B.E. Journal of Macroeconomics, De Gruyter, vol. 19(2), pages 1-30, June.
  82. Kimberly A. Eddleston & Jay P. Mulki, 2021. "Differences in Family-Owned SMEs’ Ethical Behavior: A Mixed Gamble Perspective of Family Firm Tax Evasion," Entrepreneurship Theory and Practice, , vol. 45(4), pages 767-791, July.
  83. Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010. "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper 21465, University Library of Munich, Germany.
  84. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
  85. Merike Kukk & Karsten Staehr, 2014. "Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?," TUT Economic Research Series 8, Department of Finance and Economics, Tallinn University of Technology.
  86. Manos Matsaganis & Chrysa Leventi & Maria Flevotomou, 2012. "The Crisis and Tax Evasion in Greece: What are the Distributional Implications?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 26-32, July.
  87. Matthew J. Lindquist & Theodor Vladasel, 2022. "Are Entrepreneurs More Upwardly Mobile?," Working Papers 1351, Barcelona School of Economics.
  88. Andrea Neri & Roberta Zizza, 2010. "Income reporting behaviour in sample surveys," Temi di discussione (Economic working papers) 777, Bank of Italy, Economic Research and International Relations Area.
  89. Francesco Flaviano Russo, 2018. "Reporting tax evasion," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(3), pages 917-933, December.
  90. Niizeki, Takeshi & Hamaaki, Junya, 2023. "Do the self-employed underreport their income? Evidence from Japanese panel data," Journal of the Japanese and International Economies, Elsevier, vol. 67(C).
  91. Cerqua, Augusto, 2018. "What happens when the income tax increases?," MPRA Paper 89857, University Library of Munich, Germany.
  92. Zs fia L. B r ny, 2017. "Taxation and self-employment," LIS Working papers 723, LIS Cross-National Data Center in Luxembourg.
  93. Hai Anh La & Duc Anh Dang, 2018. "Income under-reporting and tax evasion: How they impact inequality in Vietnam," WIDER Working Paper Series wp-2018-148, World Institute for Development Economic Research (UNU-WIDER).
  94. Michael Pickhardt & Jordi Sarda, 2011. "The size of the underground economy in Germany: a correction of the record and new evidence from the modified-cash-deposit-ratio approach," European Journal of Law and Economics, Springer, vol. 32(1), pages 143-163, August.
  95. Bernard Fortin & Guy Lacroix & Dominique Pinard, 2010. "Evaluation of the Underground Economy in Quebec: A Microeconomic Approach," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 463-479.
  96. Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2021. "The Aggregate Consequences of Tax Evasion," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 40, pages 198-227, April.
  97. Merike Kukk & Karsten Staehr, 2014. "Income underreporting by households with business income: evidence from Estonia," Post-Communist Economies, Taylor & Francis Journals, vol. 26(2), pages 257-276, June.
  98. Georgellis, Yannis & Sessions, John & Tsitsianis, Nikolaos, 2007. "Pecuniary and non-pecuniary aspects of self-employment survival," The Quarterly Review of Economics and Finance, Elsevier, vol. 47(1), pages 94-112, March.
  99. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
  100. Thomas Åstebro, 2017. "The private financial gains to entrepreneurship: Is it a good use of public money to encourage individuals to become entrepreneurs?," Small Business Economics, Springer, vol. 48(2), pages 323-329, February.
  101. Feige, Edgar L., 2015. "Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the “Shadow Economy”?," MPRA Paper 68466, University Library of Munich, Germany.
  102. Bag, Parimal K. & Wang, Peng, 2021. "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 99-116.
  103. Parvathi, Priyanka & Nguyen, Trung Thanh, 2018. "Is Environmental Income Reporting Evasive in Household Surveys? Evidence From Rural Poor in Laos," Ecological Economics, Elsevier, vol. 143(C), pages 218-226.
  104. Paulus, Alari, 2015. "Income underreporting based on income-expenditure gaps: survey vs tax records," ISER Working Paper Series 2015-15, Institute for Social and Economic Research.
  105. James Alm & Kyle Borders, 2014. "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 61-79, December.
  106. George M. Georgiou & George Syrichas, 1994. "The Underground Economy: An Overview and Estimates for Cyprus," Working Papers 1994, Central Bank of Cyprus.
  107. Carlo V Fiorio & Francesco D'Amuri, 2005. "Workers' Tax Evasion in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 247-270, November.
  108. Merike Kukk, 2014. "Distinguishing the components of household financial wealth: the impact of liabilities on assets in Euro Area countries," Bank of Estonia Working Papers wp2014-2, Bank of Estonia, revised 10 Oct 2014.
  109. Cingl, Lubomír & Lichard, Tomáš & Miklánek, Tomáš, 2023. "Tax designation effects on compliance: An online experiment with taxpayers," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 615-633.
  110. Murashov, Yaroslav & Ratnikova, Tatiana, 2016. "Under-reported income of Russian households," Russian Journal of Economics, Elsevier, vol. 2(1), pages 56-85.
  111. Merike Kukk & Alari Paulus & Karsten Staehr, 2020. "Cheating in Europe: underreporting of self-employment income in comparative perspective," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 363-390, April.
  112. Daniel Jeong-Dae Lee, 2019. "Cheating the government: does taxpayer perception matter?," Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 26(2), pages 1-23, December.
  113. George M. Georgiou, 2007. "Measuring the Size of the Informal Economy: A Critical Review," Working Papers 2007-1, Central Bank of Cyprus.
  114. Jaanika Merikull & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008.
  115. Laila AitBihiOuali & Olivier Bargain, 2021. "Undeclared Work – Evidence from France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 71-92.
  116. Erling Larsen, 2009. "Using inverted Engel curves to estimate material standards of living in a household," Empirical Economics, Springer, vol. 36(1), pages 109-132, February.
  117. Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2019. "The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan," Journal of Asian Economics, Elsevier, vol. 63(C), pages 33-43.
  118. Schneider Friedrich & Buehn Andreas, 2017. "Shadow Economy: Estimation Methods, Problems, Results and Open questions," Open Economics, De Gruyter, vol. 1(1), pages 1-29, March.
  119. Armagan Tuna Aktuna-Gunes & Christophe Starzec & François Gardes, 2014. "A New Estimation Of The Size Of Informal Economy Using Monetary And Full Expenditures In A Complete Demand System [Une évaluation de la taille de l'économie informelle par un système complet de dem," Post-Print hal-01307146, HAL.
  120. Félix Domínguez-Barrero & Julio López-Laborda & Fernando Rodrigo-Sauco, 2017. "Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax," European Journal of Law and Economics, Springer, vol. 44(1), pages 47-65, August.
  121. Hanousek, Jan & Lichard, Tomáš & Torosyan, Karine, 2016. "‘Flattening’ the Tax Evasion: Evidence from the Post-Communist Natural Experiment," CEPR Discussion Papers 11229, C.E.P.R. Discussion Papers.
  122. Thorben C. Kundt & Florian Misch & Birger Nerré, 2017. "Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 112-133, February.
  123. Koroseczné Pavlin Rita & Parádi-Dolgos Anett & Koponicsné Györke Diána, 2019. "The effects of employment policy measures on the labour demand of persons with changed working abilities," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 7(1), pages 37-46, December.
  124. Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," SciencePo Working papers hal-00972940, HAL.
  125. Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2014. ""El hueco que deja el Diablo": Una estimación del fraude en el IRPF con microdatos tributarios," Studies on the Spanish Economy eee2014-01, FEDEA.
  126. Fauser, Hannes, 2019. "On income tax avoidance - the case of Germany revisited," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203550, Verein für Socialpolitik / German Economic Association.
  127. repec:spo:wpecon:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
  128. Debora Di Gioacchino & Domenico Fichera, 2022. "Tax evasion and social reputation: The role of influencers in a social network," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 1048-1069, November.
  129. repec:hal:spmain:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
  130. Armagan Tuna Aktuna Gunes & Christophe Starzec & François Gardes, 2013. "A new estimation of the size of informal economy using monetary and full expenditures in a complete demand system," Documents de travail du Centre d'Economie de la Sorbonne 13053, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  131. George M. Georgiou, 2007. "Measuring the Size of the Informal Economy: A Critical Review," Working Papers 2007, Central Bank of Cyprus.
  132. Gabriele, Mazzolini & Laura, Pagani & Alessandro, Santoro, 2017. "The deterrence effect of real-world operational tax audits," Working Papers 359, University of Milano-Bicocca, Department of Economics, revised 03 Feb 2017.
  133. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  134. Edvard Johansson, 2005. "An estimate of self-employment income underreporting in Finland," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 31, pages 99-109.
  135. Joel Slemrod, 2015. "Tax administration and tax systems," Working Papers 2015/13, Institut d'Economia de Barcelona (IEB).
  136. Dmitry Kulikov & Karsten Staehr, "undated". "Microeconometric analysis of household saving in Estonia: income, wealth, financial exposure," Bank of Estonia Working Papers wp2007-8, Bank of Estonia, revised 03 Feb 2015.
  137. Antonis Adam & Thomas Moutos, 2017. "The Modality of Fiscal Consolidation and Current Account Adjustment," CESifo Economic Studies, CESifo Group, vol. 63(2), pages 162-181.
  138. Leventi, Chrysa & Matsaganis, Manos & Flevotomou, Maria, 2013. "Distributional implications of tax evasion and the crisis in Greece," EUROMOD Working Papers EM17/13, EUROMOD at the Institute for Social and Economic Research.
  139. Gavoille, Nicolas & Zasova, Anna, 2023. "Minimum wage spike and income underreporting: A back-of-the-envelope-wage analysis," Journal of Comparative Economics, Elsevier, vol. 51(1), pages 372-402.
  140. Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2015. "Fraude en el IRPF por fuentes de renta, 2005-2008: del impuesto sintético al impuesto dual," Studies on the Spanish Economy eee2015-14, FEDEA.
  141. Lindsay Tedds, 2010. "Estimating the income reporting function for the self-employed," Empirical Economics, Springer, vol. 38(3), pages 669-687, June.
  142. Konrad Dymarski, 2013. "Segmentacja populacji a szacowany rozmiar szarej strefy," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 7-8, pages 133-155.
  143. Israel Marques II, 2022. "Skipping Out On The Check: Institutional Quality, Tax Evasion, And Individual Preferences For Social Policy," HSE Working papers WP BRP 85/PS/2022, National Research University Higher School of Economics.
  144. Hansson, Åsa, 2009. "Are small business owners more successful in avoiding taxes: Evidence from Sweden," Working Papers 2009:6, Lund University, Department of Economics.
  145. Deepak Hegde & Justin Tumlinson, 2021. "Information frictions and entrepreneurship," Strategic Management Journal, Wiley Blackwell, vol. 42(3), pages 491-528, March.
  146. Karine Torosyan & Randall K. Filer, 2014. "Tax reform in Georgia and the size of the shadow economy," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 22(1), pages 179-210, January.
  147. Cabral, Ana Cinta G. & Gemmell, Norman, 2018. "Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand," Working Paper Series 20833, Victoria University of Wellington, Chair in Public Finance.
  148. Schneider, Friedrich, 2014. "The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments," IZA Discussion Papers 8278, Institute of Labor Economics (IZA).
  149. Emma Lappi & Johan E. Eklund & Johan Klaesson, 2022. "Does education matter for the earnings of former entrepreneurs? Longitudinal evidence using entry and exit dynamics," Journal of Evolutionary Economics, Springer, vol. 32(3), pages 827-865, July.
  150. Serguey Braguinsky & Sergey Mityakov & Andrey Liscovich, 2014. "Direct Estimation of Hidden Earnings: Evidence from Russian Administrative Data," Journal of Law and Economics, University of Chicago Press, vol. 57(2), pages 281-319.
  151. Diego Martinez-Lopez, 2013. "The underreporting of income by self-employed workers in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(4), pages 353-371, November.
  152. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 152(2), pages 125-177, April.
  153. Armagan Tuna Aktuna-Gunes & Christophe Starzec & François Gardes, 2014. "A New Estimation Of The Size Of Informal Economy Using Monetary And Full Expenditures In A Complete Demand System [Une évaluation de la taille de l'économie informelle par un système complet de dem," PSE-Ecole d'économie de Paris (Postprint) hal-01307146, HAL.
  154. Ioannis Kostakis, 2017. "The impact of shadow economy and/or corruption on private consumption: further evidence from selected Eurozone economies," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 7(3), pages 411-434, December.
  155. Armagan Tuna Aktuna-gunes & Francois Gardes & Christophe Starzec, 2017. "Informal Markets, Domestic Production and Demand Elasticities: A Case Study for Turkey," Economics Bulletin, AccessEcon, vol. 37(3), pages 1496-1513.
  156. Lindsay M. Tedds, 2005. "Keeping It Off The Books: An Empirical Investigation Into the Characteristics of Firms That Engage In Tax Non-Compliance," Department of Economics Working Papers 2005-01, McMaster University.
  157. Hai Anh La & Duc Anh Dang, 2018. "Income under-reporting and tax evasion: How they impact inequality in Vietnam," WIDER Working Paper Series 148, World Institute for Development Economic Research (UNU-WIDER).
  158. Gabriele Mazzolini & Laura Pagani & Alessandro Santoro, 2022. "The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 1014-1046, August.
  159. Calijuri, Mónica & Pessino, Carola & López-Luzuriaga, Andrea & Schächtele, Simeon & González, Ubaldo & Chamorro, Carla, 2023. "Detecting Envelope Wages with E-billing Information," IDB Publications (Working Papers) 12912, Inter-American Development Bank.
  160. Alberto Fernández & Benito Arruñada & Manuel González, 1998. "Quasi-integration in less-than-truckload trucking," Economics Working Papers 292, Department of Economics and Business, Universitat Pompeu Fabra, revised Jul 2002.
  161. Matsaganis, Manos & Flevotomou, Maria, 2010. "Distributional implications of tax evasion in Greece," LSE Research Online Documents on Economics 26074, London School of Economics and Political Science, LSE Library.
  162. Leung, Danny, 2006. "The male/female earnings gap and female self-employment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(5), pages 759-779, October.
  163. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0728, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  164. Nguyen Thi, Hoang Ha, 2023. "Till Evasion Does Us Part: Marriage as a Determinant for Tax Evasion," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277651, Verein für Socialpolitik / German Economic Association.
  165. Choi, Eun-Young & Johnson, Thomas G., 2014. "Economic Impact of the Informal Childcare Sector in Kansas," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 44(1).
  166. Philippe Adair, 2009. "Économie non observée et emploi informel dans les pays de l'Union européenne. Une comparaison des estimations et des déterminants," Revue économique, Presses de Sciences-Po, vol. 60(5), pages 1117-1153.
  167. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  168. Tomáš Lichard & Jan Hanousek & Randall K. Filer, 2021. "Hidden in plain sight: using household data to measure the shadow economy," Empirical Economics, Springer, vol. 60(3), pages 1449-1476, March.
  169. Bittschi, Benjamin & Borgloh, Sarah & Moessinger, Marc-Daniel, 2016. "On tax evasion, entrepreneurial generosity and fungible assets," ZEW Discussion Papers 16-024, ZEW - Leibniz Centre for European Economic Research.
  170. Emilian Dobrescu, 2016. "LINS Curve in Romanian Economy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(41), pages 136-136, February.
  171. Mazhar Waseem, 2019. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," Economics Discussion Paper Series 1913, Economics, The University of Manchester.
  172. Ana Cinta G. Cabral & Norman Gemmell & Nazila Alinaghi, 2021. "Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 284-322, April.
  173. Gideon Yaniv, 1999. "Tax Evasion, Risky Laundering, and Optimal Deterrence Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 27-38, February.
  174. Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).
  175. Pedro A. Cabra-Acela, 2021. "Rewarding good taxpayers, an effective mechanism?," Documentos CEDE 19419, Universidad de los Andes, Facultad de Economía, CEDE.
  176. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional Implications of Tax Evasion in Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 31, Hellenic Observatory, LSE.
  177. Eduardo Augusto Soares Coelho Barbosa & Samuel Cruz Alves Pereira & Elísio Fernando Moreira Brandão, 2013. "The Shadow Economy in Portugal: An Analysis Using the MIMIC Model," FEP Working Papers 514, Universidade do Porto, Faculdade de Economia do Porto.
  178. Tedds, Lindsay, 2005. "The Underground Economy in Canada," MPRA Paper 4229, University Library of Munich, Germany.
  179. Tazhitdinova, Alisa, 2018. "Reducing evasion through self-reporting: Evidence from charitable contributions," Journal of Public Economics, Elsevier, vol. 165(C), pages 31-47.
  180. repec:hal:wpspec:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
  181. Zeno Adams & Kristian Blickle, 2018. "Immigration And The Displacement of Incumbent Households," Working Papers on Finance 1809, University of St. Gallen, School of Finance.
  182. M. Rosaria Marino & Roberta Zizza, 2012. "Personal Income Tax Evasion in Italy: An Estimate by Taxpayer Type," Chapters, in: Michael Pickhardt & Aloys Prinz (ed.), Tax Evasion and the Shadow Economy, chapter 3, Edward Elgar Publishing.
  183. Randall K. Filer & Jan Hanousek & Tomáš Lichard & Karine Torosyan, 2019. "‘Flattening’ tax evasion? : Evidence from the post‐communist natural experiment," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 27(1), pages 223-246, January.
  184. Murashov, Yaroslav & Ratnikova, Tatiana, 2017. "The dynamics of unrecorded income of Russian households," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 46, pages 30-54.
  185. Andrea Lopez-Luzuriaga & Monica Calijuri & Carola Pessino & Simeon Schächtele & Ubaldo Gonzalez & Carla Chamorro, 2024. "Detecting envelope wages with e-billing information," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 26-65, February.
  186. Inés Macho Stadler & David Perez-Castrillo, 2005. "Optimal inspection policy and income-tax compliance," Hacienda Pública Española / Review of Public Economics, IEF, vol. 173(2), pages 9-45, June.
  187. George Hondroyiannis & Dimitrios Papaoikonomou, 2018. "Fiscal structural reforms: the effect of card payments on vat revenue in the euro area," Working Papers 249, Bank of Greece.
  188. Mykolas Navickas & Vytautas JuÅ¡Ä ius & Valentinas Navickas, 2019. "Determinants of Shadow Economy in Eastern European Countries," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 66(1), pages 1-14, March.
  189. Cabral, Ana Cinta G. & Gemmell, Norman, 2018. "Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand," Working Paper Series 7625, Victoria University of Wellington, Chair in Public Finance.
  190. Hai Zhong, 2018. "Measuring Corruption in China: An Expenditure‐based Approach Using Household Survey Data," Economica, London School of Economics and Political Science, vol. 85(338), pages 383-405, April.
  191. Lackó, Mária, 2009. "Az adóráták és a korrupció hatása az adóbevételekre. Az OECD-országok összehasonlítása, 2000-2004 [The effect of tax rates and corruption on tax receipts. A comparison of the OECD countries, 2000-2," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 526-545.
  192. Schneider, Friedrich, 2004. "The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003," IZA Discussion Papers 1431, Institute of Labor Economics (IZA).
  193. Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2020. "Income Underreporting and Tax Evasion in Italy: Estimates and Distributional Effects," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 66(4), pages 904-930, December.
  194. Yaroslav Murashov & Tatiana Ratnikova, 2017. "Estimation of the Russian informal economy size on the household budget survey data," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1307642-130, January.
  195. Tufan Ekici & Mustafa Besim, 2016. "A Measure of the Shadow Economy in a Small Economy: Evidence from Household-Level Expenditure Patterns," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(1), pages 145-160, March.
  196. Per Engström & Johannes Hagen & Edvard Johansson, 2021. "Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers," Discussion Papers 144, Aboa Centre for Economics.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.