Informality, Tax Evasion and the Quality of Business Environment: Evidence from South Caucasian Countries
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References listed on IDEAS
- Andreas Buehn & Friedrich Schneider, 2012. "Shadow economies around the world: novel insights, accepted knowledge, and new estimates," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 139-171, February.
- Dabla-Norris, Era & Gradstein, Mark & Inchauste, Gabriela, 2008.
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- Gabriela Inchauste & Mark Gradstein & Era Dabla-Norris, 2005. "What Causes Firms to Hide Output? the Determinants of Informality," IMF Working Papers 05/160, International Monetary Fund.
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More about this item
Keywordstax evasion; informality; the quality of business environment; South Caucasian countries;
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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