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Does the EU Financing System Contribute to Shadow Economic Activity?

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  • Helmut Herwartz
  • Bernd Theilen

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  • Helmut Herwartz & Bernd Theilen, 2013. "Does the EU Financing System Contribute to Shadow Economic Activity?," Economics and Politics, Wiley Blackwell, vol. 25(2), pages 135-161, July.
  • Handle: RePEc:bla:ecopol:v:25:y:2013:i:2:p:135-161
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    1. Roberto Dell’Anno & Miguel Gómez-Antonio & Angel Alañon-Pardo, 2007. "The shadow economy in three Mediterranean countries: France, Spain and Greece. A MIMIC approach," Empirical Economics, Springer, vol. 33(1), pages 197-197, July.
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    4. John Roemer, 2011. "A theory of income taxation where politicians focus upon core and swing voters," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 36(3), pages 383-421, April.
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    6. John E. Roemer, 1999. "The Democratic Political Economy of Progressive Income Taxation," Econometrica, Econometric Society, vol. 67(1), pages 1-20, January.
    7. Sandmo, Agnar, 1981. "Income tax evasion, labour supply, and the equity--efficiency tradeoff," Journal of Public Economics, Elsevier, vol. 16(3), pages 265-288, December.
    8. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    9. Christian Baretti & Bernd Huber & Karl Lichtblau, 2002. "A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(6), pages 631-649, November.
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    15. Roberts, Kevin W. S., 1977. "Voting over income tax schedules," Journal of Public Economics, Elsevier, vol. 8(3), pages 329-340, December.
    16. Meltzer, Allan H & Richard, Scott F, 1981. "A Rational Theory of the Size of Government," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 914-927, October.
    17. Dubin, Jeffrey A. & Wilde, Louis L., 1988. "An Empirical Analysis of Federal Income Tax Auditing and Compliance," National Tax Journal, National Tax Association, vol. 41(1), pages 61-74, March.
    18. Baretti, Christian & Huber, Bernd & Lichtblau, Karl, 2002. "A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany," Munich Reprints in Economics 20129, University of Munich, Department of Economics.
    19. Dubin, Jeffrey A. & Wilde, Louis L., 1988. "An Empirical Analysis of Federal Income Tax Auditing and Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 61-74, March.
    20. Carbonell-Nicolau, Oriol & Ok, Efe A., 2007. "Voting over income taxation," Journal of Economic Theory, Elsevier, vol. 134(1), pages 249-286, May.
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    22. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May.
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    Cited by:

    1. Helmut Herwartz & Friedrich Schneider & Egle Tafenau, 2011. "Regional Patterns of the Shadow Economy: Modelling Issues and Evidence from the European Union," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 6, Edward Elgar Publishing.

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