The hidden economy and tax-evasion prosecutions in New Zealand
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.
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Volume (Year): 4 (1997)
Issue (Month): 5 ()
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