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In: Comparative economic studies, Band 48, Heft 3, S. 408-409
ISSN: 1478-3320
In: The journal of human resources, Band 28, Heft 3, S. 519
ISSN: 1548-8004
In: Journal of political economy, Band 94, Heft 1, S. 56-75
ISSN: 1537-534X
In: Journal of political economy, Band 94, Heft 1, S. 56
ISSN: 0022-3808
In: The journal of human resources, Band 18, Heft 1, S. 82
ISSN: 1548-8004
In: IZA Discussion Paper No. 6912
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In: Review of Development Economics, Band 20, Heft 2, S. 502-513
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In: Economics of Transition, Band 22, Heft 1, S. 179-210
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In: Economics of transition, Band 22, Heft 1, S. 179-210
ISSN: 1468-0351
AbstractThis study applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macrolevel data. The second and third methods rely on micro level data from household surveys. Overall, we find evidence that the amount of income underreporting decreased in the years following the reform. The biggest change is observed for households headed by a farmer, followed by 'other' types of households where the head does not report any working status. Employed and self‐employed households appear very similar before the tax reform and show minimal adjustment in income reporting in the post‐reform period. Results, however, suggest that much of any difference may have come from increased enforcement efforts rather than rate changes.
In: Economics of education review, Band 34, S. 269-285
ISSN: 0272-7757
In: CERGE-EI Working Paper Series No. 480
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Working paper
In: CESifo Working Paper Series No. 3980
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In: CESifo Working Paper Series No. 3998
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In: CESifo Working Paper Series No. 2820
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In: EU Labor Markets After Post-Enlargement Migration, S. 305-334