Household Tax Compliance and the Shadow Economy in Central and Southeastern Europe

By: Christie, Edward.

Contributor(s): Holzner, Mario.

Material type: materialTypeLabel

BookSeries: wiiw Balkan Observatory Working Papers: 38Publisher: Wien : Wiener Institut für Internationale Wirtschaftsvergleiche (wiiw), 2004Countries covered: Central, East and Southeast EuropeOnline resources: Click here to access online Summary: This paper presents and applies a new indicator of the size of the shadow economy based on the estimation of tax compliance in the household sector. These estimates are performed for the countries of Central, Eastern and Southeastern Europe using 2001 data. Estimates of income declaration rates and of corresponding undeclared household income are computed using household consumption data as well as detailed data on household taxation. Specific aspects such as remittances, the role of agriculture and the impact of tourism are explicitly taken into account and discussed.

Holdings
Item type	Current library	Call number	Status	Date due	Barcode
Paper	WIIW Library	38 (Browse shelf(Opens below))	Available		1000010003282

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This paper presents and applies a new indicator of the size of the shadow economy based on the estimation of tax compliance in the household sector. These estimates are performed for the countries of Central, Eastern and Southeastern Europe using 2001 data. Estimates of income declaration rates and of corresponding undeclared household income are computed using household consumption data as well as detailed data on household taxation. Specific aspects such as remittances, the role of agriculture and the impact of tourism are explicitly taken into account and discussed.

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