The evasional Kuznets curve: a possible shadow economy dynamics during the transition

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F67985998%3A_____%2F15%3A00455413" target="_blank" >RIV/67985998:_____/15:00455413 - isvavai.cz</a>

Alternative codes found

RIV/00216208:11640/15:00444235

Result on the web

<a href="http://dx.doi.org/10.5760/jjce.52.1_1" target="_blank" >http://dx.doi.org/10.5760/jjce.52.1_1</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.5760/jjce.52.1_1" target="_blank" >10.5760/jjce.52.1_1</a>

Result language

angličtina

Original language name

The evasional Kuznets curve: a possible shadow economy dynamics during the transition

Original language description

Using surveys of the Czech Republic we measure how the percentage of tax evaders evolved from 1995 until 2006. We find that at first evasion rose, leveled off, and then fell along an inverse-U path, suggesting the existence of what we call an evasional Kuznets curve. Part of the curve can be explained by conventional tax evasion theories of personal gain and another part of the curve from variables inspired by the Downsian model of political participation. Using this curve we advocate that evasion risesas taxes increase, summed with a curve along which evasion falls as governments become less corrupt and people stop curtail that part of their evasion which acted as a form of political protest. Separating these two curves and estimating their parameters may shed a light on determinants of tax evasion during transition and help policy makers to choose an optimal approach. Yet most of the curve arises from forces still not understood, what we call the "dark matter" of tax evasion.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GA15-15927S" target="_blank" >GA15-15927S: Firm production, efficiency, and corporate finance: An international perspective</a><br>

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Japanese Journal of Comparative Economics

ISSN

1880-5647

e-ISSN

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Volume of the periodical

52

Issue of the periodical within the volume

1

Country of publishing house

JP - JAPAN

Number of pages

17

Pages from-to

1-17

UT code for WoS article

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EID of the result in the Scopus database

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