Search results for "shadow economy"

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.

Ēnu ekonomikas ietekme uz uzņēmējdarbības vidi Latvijā

2017

Maģistra darba tēma ir Ēnu ekonomikas ietekme uz uzņēmējdarbības vidi Latvijā. Maģistra darba mērķis ir izpētīt ēnu ekonomikas ietekmi uz uzņēmējdarbības vidi Latvijā kā arī izdarīt secinājumus un sniegt priekšlikumus Latvijas valdības uzraugošām institūcijām ēnu ekonomikas mazināšanai. Maģistra darba pirmajā nodaļā tiek aplūkota ēnu ekonomika un uzņēmējdarbības vide no teorijas viedokļa, otrajā nodaļā tiek apskatīta uzņēmējdarbības un ēnu ekonomikas situācija dažādu pētījumu skatījumā, trešajā nodaļā tiek analizēts pētījums par ēnu ekonomiku Latvijā, un ceturtajā nodaļā tiek veikta iedzīvotāju aptauja, lai noskaidrotu viņu viedokli par uzņēmējdarbības vidi un ēnu ekonomiku Latvijā.

Measuring the shadow economy and its drivers: the case of peripheral EMU countries

2019

We adopt a long-run perspective to investigate the size of the shadow economy and explore the trends in this area. The analysis is based on a panel of peripheral EMU countries over the period 1965-2015. Our empirical approach relies on a multiple indicators and multiple causes (MIMIC) framework. This approach is a variant of structural equation modelling (SEM). We used two sets of variables, (i.e. potential determinants and indicator variables) to estimate an underlying (unobserved) index that measures the evolution of the shadow economy. Ascertaining the relative importance of the shadow economy enabled analysis of its relationship with other institutional and social issues (e.g. corruptio…

Automātiskā finanšu informācijas apmaiņa kā instruments cīņā pret nodokļu nemaksāšanu Latvijā

2019

Bakalaura darba tēma “Automātiskā finanšu informācijas apmaiņa kā instruments cīņā pret nodokļu nemaksāšanu Latvijā”. Bakalaura darba mērķis ir, balstoties uz teorijā sniegtajām atziņām un ekspertu intervijās iegūtajiem viedokļiem, izvērtēt automātiskās informācijas apmaiņas par finanšu kontiem darbības efektivitāti, kā arī tās ietekmi uz nodokļu nemaksāšanas faktu identificēšanu un apkarošanu. Bakalaura darba galvenie uzdevumi ir apskatīt automātiskās informācijas apmaiņas konceptu un problēmas, kas veicināja šī procesa veidošanos, izpētīt, kā tiek īstenota automātiskās informācijas apmaiņas darbība un kādā veidā tā ietekmē cīņas pret nodokļu nemaksāšanu realizēšanu, un apkopot, interviju …

The shadow economy in three Mediterranean countries: France, Spain and Greece. A MIMIC approach

2007

This paper offers estimations of the evolution of the shadow economy in three Mediterranean countries, namely France, Spain and Greece. A multiple indicators and multiple causes model based on the latent variable structural theory has been applied. As established by Giles (Working paper on monitoring the health of the tax system, 1995), filtered data to solve the non-stationary problems are used. The model includes the tax burden (both as a whole and disaggregated into direct taxes, indirect taxes and social security contributions), a proxy of regulation burden, theu nemployment rate and self-employment as causes of the shadow economy and the GDP growth rate, the labour force participation …

CAN PUBLIC EDUCATION EXPENDITURE REDUCE THE SHADOW ECONOMY?

This paper empirically examines whether devoting more resources to education can reduce the size of the shadow economy on a cross-section of countries. The findings show a negative relationship between public education expenditure and the size of the shadow economy, which is robust to the inclusion of different proxies for the control variables, a large set of policy variables and regional differences. The findings also suggest that an increase in educational attainment can reduce the size of the shadow economy.

The Effect of Public Education Expenditure on Shadow Economy: A Cross-Country Analysis

2015

AbstractThis paper empirically examines whether devoting more resources to education can reduce the size of the shadow economy on a cross-section of countries. The findings show a negative relationship between public education expenditure and the size of the shadow economy, which is robust to the inclusion of different proxies for the control variables, a large set of policy variables, regional differences and endogeneity. The findings also emphasize the role of education, suggesting that public policies devoted to higher education level imply a decreasing effect on the shadow economy.