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The Impact of Fiscal Policy and Deregulation on Shadow Economies in Transition Countries: The Case of Ukraine

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  • Thiessen, Ulrich

Abstract

A model of Ukrainian shadow economy money demand is estimated that includes new regulatory burden, tax complexity, and soft-budget constraint variables. This model is analyzed to determine the causes and dynamics of the Ukrainian shadow economy and to assess the effectiveness of state measures undertaken to reduce its size. The direct tax burden, the broadly defined regulatory burden, the complexity of the tax system, and soft-budget constraints for enterprises are found to be important causes of unofficial activity. The main explanatory factors for the estimated decline of the shadow economy in recent years are explained and it is argued that the evidence has implications beyond the case of Ukraine. Copyright 2003 by Kluwer Academic Publishers

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  • Thiessen, Ulrich, 2003. "The Impact of Fiscal Policy and Deregulation on Shadow Economies in Transition Countries: The Case of Ukraine," Public Choice, Springer, vol. 114(3-4), pages 295-318, March.
    • Handle: RePEc:kap:pubcho:v:114:y:2003:i:3-4:p:295-318
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    Cited by:

    1. Hanousek, Jan & Lichard, Tomáš & Torosyan, Karine, 2016. "‘Flattening’ the Tax Evasion: Evidence from the Post-Communist Natural Experiment," CEPR Discussion Papers 11229, C.E.P.R. Discussion Papers.
    2. Alexander Libman & Janis N. Kluge, 2017. "Sticks or Carrots? Comparing Effectiveness of Government Shadow Economy Policies in Russia," Working Papers 364, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
    3. Sena Kimm Gnangnon, 2023. "Effect of the Shadow Economy on Tax Reform in Developing Countries," Economies, MDPI, vol. 11(3), pages 1-49, March.
    4. Janis N. Kluge & Alexander Libman, 2018. "Sticks or Carrots? Comparing Effectiveness of Government Informal Economy Policies in Russia," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 60(4), pages 605-637, December.
    5. Karine Torosyan & Randall K. Filer, 2014. "Tax reform in Georgia and the size of the shadow economy," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 22(1), pages 179-210, January.
    6. Dominik Enste, 2010. "Regulation and shadow economy: empirical evidence for 25 OECD-countries," Constitutional Political Economy, Springer, vol. 21(3), pages 231-248, September.
    7. Miriam Bruhn, 2011. "Reforming Business Taxes : What is the Effect on Private Sector Development?," World Bank Publications - Reports 11053, The World Bank Group.
    8. Dominik Enste, 2010. "Shadow Economy - The Impact of Regulation in OECD-countries," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 555-571.
    9. Ulrich Thiessen, 2010. "The Shadow Economy in International Comparison: Options for Economic Policy Derived from an OECD Panel Analysis," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 481-509.

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