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Why do Individuals Evade Payroll and Income Taxation in Estonia?

In: The Shadow Economy, Corruption and Governance

Author

Listed:
  • Kenneth A. Kriz
  • Jaanika Meriküll
  • Alari Paulus
  • Karsten Staehr
  • Kenneth A. Kriz
  • Jaanika Meriküll
  • Alari Paulus
  • Karsten Staehr

Abstract

This book contributes to the current debates on the shadow economy and related issues of tax evasion and corruption. The approach taken here is one that will develop a better understanding of these related issues, which are increasingly seen as impediments to country competitiveness and economic growth.

Suggested Citation

  • Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr & Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2008. "Why do Individuals Evade Payroll and Income Taxation in Estonia?," Chapters, in: Michael Pickhardt & Edward Shinnick (ed.), The Shadow Economy, Corruption and Governance, chapter 10, pages 240-264, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:13267_10
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    Citations

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    Cited by:

    1. Jaanika Meriküll & Maryna Tverdostup, 2020. "The Gap That Survived The Transition: The Gender Wage Gap Over Three Decades In Estonia," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 127, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    2. Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
    3. Jaan Masso & Kerly Krillo, 2010. "Estonia, Latvia and Lithuania: Minimum Wages in a Context of Migration and Labour Shortages," Chapters, in: Daniel Vaughan-Whitehead (ed.), The Minimum Wage Revisited in the Enlarged EU, chapter 4, Edward Elgar Publishing.
    4. Leping, Kristian-Olari & Toomet, Ott, 2008. "Emerging ethnic wage gap: Estonia during political and economic transition," Journal of Comparative Economics, Elsevier, vol. 36(4), pages 599-619, December.
    5. Kerly Krillo & Jaan Masso, 2010. "The Part-Time/Full-Time Wage Gap in Central and Eastern Europe: the Case of Estonia," Research in Economics and Business: Central and Eastern Europe, Tallinn School of Economics and Business Administration, Tallinn University of Technology, vol. 2(1).
    6. Josip Franić, 2019. "Explaining workers’ role in illegitimate wage underreporting practice: Evidence from the European Union," The Economic and Labour Relations Review, , vol. 30(3), pages 366-381, September.
    7. Kristjan-Olari Leping & Ott Toomet, 2007. "Ethnic Wage Gap And Political Break-Ups: Estonia During Political And Economic Transition," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 53, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    8. Jaanika Merikull & Tairi Room & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.
    9. Stanisław Cichocki & Joanna Tyrowicz, 2011. "Determinanty zatrudnienia nierejestrowanego w Polsce w okresach wysokiej i niskiej koniunktury," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 1-27.
    10. Joanna Tyrowicz & Stanisław Cichocki, 2011. "Employed unemployed? On shadow employment in transition," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 38(2), pages 259-281, May.
    11. Leibfritz, Willi, 2011. "Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem," Policy Research Working Paper Series 5923, The World Bank.
    12. Bargain, Olivier & Etienne, Audrey & Melly, Blaise, 2021. "Informal pay gaps in good and bad times: Evidence from Russia," Journal of Comparative Economics, Elsevier, vol. 49(3), pages 693-714.
    13. Jaan Masso & Kerly Krillo, 2011. "Mixed Adjustment Forms and Inequality Effects in Estonia, Latvia and Lithuania," Chapters, in: Daniel Vaughan-Whitehead (ed.), Work Inequalities in the Crisis, chapter 2, Edward Elgar Publishing.
    14. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
    15. Meriküll, Jaanika & Tverdostup, Maryna, 2023. "The gap that survived the transition: The gender wage gap in Estonia over three decades," Economic Systems, Elsevier, vol. 47(3).
    16. Towfiqul Islam Khan & Muntaseer Kamal & Faiyaz Talukdar, 2019. "Potential of Personal Income Tax in Bangladesh: An Examination of Survey Data," CPD Working Paper 126, Centre for Policy Dialogue (CPD).
    17. Levenko, Natalia & Staehr, Karsten, 2023. "Self-reported tax compliance in post-transition Estonia," Economic Systems, Elsevier, vol. 47(3).
    18. Jaanika Merikull & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008.
    19. Joanna Tyrowicz & Stanisław Cichocki, 2010. "Employed Unemployed? On Shadow Employment During Transition," Working Papers 2010-05, Faculty of Economic Sciences, University of Warsaw.
    20. Jaan Masso & Kerly Krillo, 2011. "Labour Markets In The Baltic States During The Crisis 2008-2009: The Effect On Different Labour Market Groups," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 79, Faculty of Economics and Business Administration, University of Tartu (Estonia).

    More about this item

    Keywords

    Economics and Finance; Law - Academic; Politics and Public Policy;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • D19 - Microeconomics - - Household Behavior - - - Other

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