The Hidden Economy and Tax - Evasion Prosecutions in New Zealand
نویسنده
چکیده
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. Author Contact: Professor David E. A. Giles, Department of Economics, University of Victoria, P.O. Box 3050, MS8532, Victoria, B.C., CANADA, V8W 3P5 FAX: +1-604-721 6214 Phone: +1-604-721 8540 e-mail: [email protected]
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