Search results for "jel:H26"
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The shadow economy in Portugal: An analysis with the MIMIC approach
2007
The paper estimates the Portuguese Shadow Economy (SE) from 1977 to 2004 and tests the statistical relationships between the SE and other economic variables. In order to carry out the econometric analysis, a multiple indicators multiple causes (MIMIC) model with means and intercepts is applied. The main causes of the Portuguese SE are analyzed and economic policies to reduce it are suggested. An appraisal on the reliability of estimates and an alternative benchmark strategy for the MIMIC approach are proposed.
Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria
2000
Nowadays the collaboration of private citizens in tax collection management is essential for effective tax collection. For credit cooperatives, collaborating with the State Agency for Tax Administration in tax collection management means public recognition of their ability as financial operators and their economic standing and financial management capability, as well as the possibility of providing more services for their members.