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  • 标题:DETERMINANTS OF UNDERGROUND ECONOMY IN EU COUNTRIES
  • 本地全文:下载
  • 作者:Mara, Eugenia ; Sabau-Popa, Diana
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2013
  • 卷号:XX
  • 期号:Special I
  • 页码:213-220
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要:This study tries to test the correlation between taxation and underground economy for the EU countries. In this regard based on panel data techniques (fixed and random effects) we use as fiscal determinants of underground economy the implicit tax rate on consumption, implicit tax rate on labour and the level of public expenditures. These variables reflect the level of tax burden. Also we use the unemployment rate and inflation as economic determinants of underground economy. The results confirm these variables as significant determinants of shadow economy.
  • 关键词:underground economy; tax burden; labor taxation.
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