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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/00216208:11640/15:00444235

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA15-15927S" target="_blank" >GA15-15927S: Chování podniků, jejich efektivita a finance z mezinárodní perspektivy</a><br>

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

Japanese Journal of Comparative Economics

ISSN

1880-5647

e-ISSN

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Svazek periodika

52

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

JP - Japonsko

Počet stran výsledku

17

Strana od-do

1-17

Kód UT WoS článku

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EID výsledku v databázi Scopus

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