Mara, Eugenia-Ramona (2011): Causes and consequences of underground economy. Published in: Annals. Economic Science Series , Vol. XVII, (2011): pp. 1109-1117.
Download (260kB) | Preview
In this endeavor an attempt has been made to investigate the major causes and factors of influence of the underground economy. Our analysis is based on the study of tax payer behavior and taxation system pattern. The paper examines how social institutions and government policies affect underground economy. All these factors have an important impact on the level and size of underground economy and determine the consequences of this phenomenon.
|Item Type:||MPRA Paper|
|Original Title:||Causes and consequences of underground economy|
|English Title:||Causes and consequences of underground economy|
|Keywords:||underground economy, tax burden, corruption, taxation system|
|Subjects:||O - Economic Development, Innovation, Technological Change, and Growth > O5 - Economywide Country Studies > O52 - Europe
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance
|Depositing User:||Eugenia Ramona Mara|
|Date Deposited:||06 Feb 2012 16:22|
|Last Modified:||09 Oct 2016 07:57|
1. Dell‘Anno, R., 2007, The shadow economy in Portugal: an analysis with the MIMIC approach, Journal of Applied Economics. Vol X, No. 2 (Nov 2007), 253- 277 2. Schneider, F., & Enste, D., 2002, Hiding in the Shadows: The Growth of the Underground Economy. Economic Issues No. 30: The International Monetary Fund, http://www.imf.org/external/pubs/ft/issues/issues30/index.htm. 3. Schneider F., 2010, Size and Development of the Shadow Economy of 31 European Countries from 2003 to 2010, ShadEcEurope31_2010.doc 4. Heritage Foundation, 2009, Index of Economic Freedom, Methodology for the 10 Economic freedoms, http://www.heritage.org/index/download