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The hidden economy and tax-evasion prosecutions in New Zealand

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  • David Giles

Abstract

We consider non-stationary time-series data for the size of the hidden economy and for tax-related prosecutions in New Zealand. The two series are found to be cointegrated, and there is strong evidence of Granger causality from prosecutions to hidden activity. There is no significant evidence of reverse causality.

Suggested Citation

  • David Giles, 1997. "The hidden economy and tax-evasion prosecutions in New Zealand," Applied Economics Letters, Taylor & Francis Journals, vol. 4(5), pages 281-285.
  • Handle: RePEc:taf:apeclt:v:4:y:1997:i:5:p:281-285
    DOI: 10.1080/758532593
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    Cited by:

    1. David E.A. Giles, 1998. "The Underground Economy: Minimizing the Size of Government," Department Discussion Papers 9801, Department of Economics, University of Victoria.
    2. David Giles & Patrick Caragata, 2001. "The learning path of the hidden economy: the tax burden and tax evasion in New Zealand," Applied Economics, Taylor & Francis Journals, vol. 33(14), pages 1857-1867.

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