Estimating the Evolution of Tax Evasion: A Markov Chain Analysis Applied to the Czech Republic (in Czech)
The paper demonstrates how survey methods and retrospective questions can be put to effective use in the study of shadow-economy dynamics; specifically, the evolution of tax evasion in the Czech Republic. The authors measure the average individual's transition between the shadow and official economy, and use these transition probabilities to predict the evolution of tax evasion with the help of tax-evasion surveys taken in 2000, 2002, and 2004. The authors´ results suggest that the shadow economy in the Czech Republic has flattened, and that a small decrease in the degree of evasion can be expected.
Volume (Year): 56 (2006)
Issue (Month): 3-4 (March)
|Contact details of provider:|| Postal: |
Phone: +420 2 222112330
Fax: +420 2 22112304
Web page: http://ies.fsv.cuni.cz/Email:
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:fau:fauart:v:56:y:2006:i:3-4:p:127-151. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lenka Herrmannova)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.