Growing empirical literature has insisted on underground economy dynamics in recent years. A new modeling frame has been tackled in this paper. I try to analyze different aspects of government interventions in terms of their impact on the underground phenomenon in EU countries, emphasizing the Spanish scenario. In addition, policy implications are observed referring to tax evasion features. New statistical approaches based on the non-parametric methods are explored and the more significant results of the my previous works are also mentioned. As for the contents of the paper, Section 1 reviews several basic concepts. Section 2 concerns the theoretical consideration in the measuring of the underground sector. Section 3 refers to some empirical evidence. Section 4 discusses tax compliance and tax morale. Finally, Section 5 summarizes the concluding remarks connected to public policy.
Some new evidence on the undergound economy and tax compliance features
MAZZOCCHI, Paolo
2014-01-01
Abstract
Growing empirical literature has insisted on underground economy dynamics in recent years. A new modeling frame has been tackled in this paper. I try to analyze different aspects of government interventions in terms of their impact on the underground phenomenon in EU countries, emphasizing the Spanish scenario. In addition, policy implications are observed referring to tax evasion features. New statistical approaches based on the non-parametric methods are explored and the more significant results of the my previous works are also mentioned. As for the contents of the paper, Section 1 reviews several basic concepts. Section 2 concerns the theoretical consideration in the measuring of the underground sector. Section 3 refers to some empirical evidence. Section 4 discusses tax compliance and tax morale. Finally, Section 5 summarizes the concluding remarks connected to public policy.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
