An empirical examination of the determinants of the shadow economy



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Acosta-González, Eduardo and Fernández-Rodríguez, Fernando and Sosvilla-Rivero, Simón (2014) An empirical examination of the determinants of the shadow economy. Applied Economics Letters, 21 (5). pp. 304-307. ISSN 1350-4851

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Using a statistical methodology guided only by data and based on a genetic algorithm, we select the best econometric model for explaining the determinants of the size of the shadow economy, its main determinants being: taxes on capital gains of individuals, corporate taxes on income, profits and capital gains, domestic credit, bank secrecy, ethnic fractionalization, urban population, globalization, corruption and the socialist legal origin of country.

Item Type:Article
Uncontrolled Keywords:Shadow economy; OECD countries; Tax evasion; GASIC
Subjects:Social sciences > Economics > Econometrics
Social sciences > Economics > World economy
Social sciences > Economics > Economic history
Social sciences > Economics > Economic indicators
Social sciences > Economics > Macroeconomics
JEL:C51, E26, H26
ID Code:30652
Deposited On:03 Jul 2015 07:23
Last Modified:19 Dec 2018 09:59

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