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Estimates of Cash‐Based Income Tax Evasion in Australia

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  • Glen Hepburn

Abstract

This article provides new estimates of the size of the cash economy in Australia over the period from 1950–51 to 1989–90. This series is used to estimate income tax revenue losses for each year and to examine the factors which influence the incentive to evade income tax.

Suggested Citation

  • Glen Hepburn, 1992. "Estimates of Cash‐Based Income Tax Evasion in Australia," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 25(2), pages 54-62, April.
    • Handle: RePEc:bla:ausecr:v:25:y:1992:i:2:p:54-62
    DOI: 10.1111/j.1467-8462.1992.tb00583.x
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    References listed on IDEAS

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    1. Fishburn, Geoffrey, 1981. "Tax Evasion and Inflation," Australian Economic Papers, Wiley Blackwell, vol. 20(37), pages 325-332, December.
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    1. repec:zbw:bofitp:1999_003 is not listed on IDEAS
    2. Yakovlev, Andrei, 1999. "Black cash tax evasion in Russia : Its forms, incetives and consequences at firm level," BOFIT Discussion Papers 3/1999, Bank of Finland, Institute for Economies in Transition.
    3. Ratbek Dzhumashev & Emin Gahramanov, 2010. "A Growth Model with Income Tax Evasion: Some Implications for Australia," The Economic Record, The Economic Society of Australia, vol. 86(275), pages 620-636, December.

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