This book attempts to review and summarize the mostly obscure professional literature on tax evasion and the black economy to produce a text that informs both the popular and political debate about the issues involved.
This book attempts to review and summarize the mostly obscure professional literature on tax evasion and the black economy to produce a text that informs both the popular and political debate about the issues involved.
Part 1 Measuring the size of the black economy - monetary approaches: the currency ratio; the transactions method; currency holdings and the "big bill" phenomenon. Part 2 Monetary statistics and the black economy - some evidence: the black economies of North America and Europe. Part 3 Non-monetary approaches to measuring the black economy: differences between income and expenditure at the household and national levels; labour market studies; the "soft modelling" approach. Part 4 Participation in the black economy - theory: portfolio models of income tax evasion; models of tax evasion with endogenous income; some criticisms and developments of the economic model. Part 5 Participation in the black economy - evidence: surveys of the tax-payers' attitudes; experimental tax games; econometric studies. Part 6 The consequences of tax evasion and the black economy: tax revenue losses; macroeconomic issues; microeconomic issues. Part 7 Policy issues: tax law enforcement; alternative policy options; The Keith Report - a case study.
Part 1 Measuring the size of the black economy - monetary approaches: the currency ratio; the transactions method; currency holdings and the "big bill" phenomenon. Part 2 Monetary statistics and the black economy - some evidence: the black economies of North America and Europe. Part 3 Non-monetary approaches to measuring the black economy: differences between income and expenditure at the household and national levels; labour market studies; the "soft modelling" approach. Part 4 Participation in the black economy - theory: portfolio models of income tax evasion; models of tax evasion with endogenous income; some criticisms and developments of the economic model. Part 5 Participation in the black economy - evidence: surveys of the tax-payers' attitudes; experimental tax games; econometric studies. Part 6 The consequences of tax evasion and the black economy: tax revenue losses; macroeconomic issues; microeconomic issues. Part 7 Policy issues: tax law enforcement; alternative policy options; The Keith Report - a case study.
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