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dc.contributor.authorSabirianova Peter, Klaraen
dc.date.accessioned2009-07-28-
dc.date.accessioned2010-07-07T11:54:42Z-
dc.date.available2010-07-07T11:54:42Z-
dc.date.issued2009-
dc.identifier.piurn:nbn:de:101:1-2009062240en
dc.identifier.urihttp://hdl.handle.net/10419/35637-
dc.description.abstractThis paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to measuring the shadow economy. It overcomes the limitations of previous literature by using a new functional form, better quality data, a larger sample of 170 countries, a longer time span of 25 years, a panel framework, and instrumental variables. Our analysis provides strong evidence of a positive relationship between income tax rates and the size of the shadow economy. The effects of structural progressivity and complexity of national tax schedules are also found to be positive and statistically significant. These positive effects are reinforced when tax changes are accompanied by improving government services and strengthening the legal system. The flat tax is estimated to reduce the shadow economy in the short run, but this effect diminishes and disappears in the long run.en
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x4223en
dc.subject.jelD73en
dc.subject.jelH1en
dc.subject.jelJ3en
dc.subject.jelJ4en
dc.subject.jelO1en
dc.subject.jelP2en
dc.subject.ddc330en
dc.subject.keywordShadow economyen
dc.subject.keywordtax evasionen
dc.subject.keywordpersonal income taxen
dc.subject.keywordcorporate income taxen
dc.subject.keywordflat taxen
dc.subject.keywordstructural progressivityen
dc.subject.keywordtax complexityen
dc.subject.keywordelectricity approachen
dc.subject.keywordinstitutionsen
dc.subject.stwSteuerreformen
dc.subject.stwFlat Taxen
dc.subject.stwWirkungsanalyseen
dc.subject.stwSchattenwirtschaften
dc.subject.stwWelten
dc.titleIncome tax flattening: does it help to reduce the shadow economy?-
dc.type|aWorking Paperen
dc.identifier.ppn605488037en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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