Estimating Shadow Economy and Tax Evasion by Considering the Variables of Government Financial Discipline and Behavioral Factors in Iran’s Economy

Tax evasion and the underground economy*

The problem of tax evasion arises in an economy in which every taxpayer regards the output of the public sector as independent of her actions and the taxpayer can be audited by the public authority and fined, if found guilty. Earlier contributions to the study of tax evasion in a game-theoretical framework include Sandmo (1981), Reinganum and Wilde (1985, 1986), Graetz et al. (1986), Greenberg ...

Modeling Factors Affecting Tax Evasion in Iran's Economy Based on the Bayesian averaging approach

This study seeks to model tax evasion and identify how effective factors affect tax evasion in the Iranian economy. Recent models show the failure of traditional models; Models do not have enough ability to model hidden variables such as tax evasion. The present study considers this failure in identifying explanatory variables and experimental model design. To achieve this, the Bayesian averagi...

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. Author Contact: Professor David E. A. Giles, Department of Economics, University ...

Underground Economy And Tax Gap

Tax Evasion and Auditing in a Federal Economy

This paper analyzes the relation between tax auditing and fiscal equalization in the context of fiscal competition. We incorporate a model of tax evasion by firms into a standard tax competition framework where regional governments use their audit rates as a strategic instrument to engage in fiscal competition. It is well known that in such a situation fiscal equalization can mitigate the ineff...

political economy of china in central asia

this research is about the political economy of china in central asia. in this research the political & economic interactions affected on chinas political economy in central asia are examined. chinas goal of presence in central asia including political-security, economic and energy goals is described in one part. in another part, the trade relations between china and central asian countries ar...