Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/226076
Authors: 
Christie, Edward
Holzner, Mario
Year of Publication: 
2004
Series/Report no.: 
wiiw Balkan Observatory Working Papers 038
Abstract: 
This paper presents and applies a new indicator of the size of the shadow economy based on the estimation of tax compliance in the household sector. These estimates are performed for the countries of Central, Eastern and Southeastern Europe using 2001 data. Estimates of income declaration rates and of corresponding undeclared household income are computed using household consumption data as well as detailed data on household taxation. Specific aspects such as remittances, the role of agriculture and the impact of tourism are explicitly taken into account and discussed.
Document Type: 
Working Paper

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