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Revenue Administration: Managing the Shadow Economy

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  • Barrie Russell

Abstract

This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however, estimates that at least half of its total tax gap is attributable to a shadow economy. This note explains what action should revenue agencies take to manage a shadow economy. The most recent initiatives to manage a shadow economy are also described.

Suggested Citation

  • Barrie Russell, 2010. "Revenue Administration: Managing the Shadow Economy," IMF Technical Notes and Manuals 2010/014, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2010/014
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=23948
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    Citations

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    Cited by:

    1. K. Sudhir & Debabrata Talukdar, 2015. "The "Peter Pan Syndrome" in Emerging Markets: The Productivity-Transparency Tradeoff in IT Adoption," Cowles Foundation Discussion Papers 1980, Cowles Foundation for Research in Economics, Yale University.
    2. Quintano, Claudio & Mazzocchi, Paolo, 2013. "The shadow economy beyond European public governance," Economic Systems, Elsevier, vol. 37(4), pages 650-670.
    3. K. Sudhir & Debabrata Talukdar, 2015. "The “Peter Pan Syndrome” in Emerging Markets: The Productivity-Transparency Trade-off in IT Adoption," Marketing Science, INFORMS, vol. 34(4), pages 500-521, July.
    4. Ekrem Toparlak & Hünkar GÜLER, 2018. "The Impact of Underground Economy on the Sustainability of Tax Policy in Turkey," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, vol. 68(1), pages 161-179, June.
    5. Collen Lediga & Nadine Riedel & Kristina Strohmaier, 2018. "Combatting Tax Evasion: Evidence from Comparing Commercial and Business Tax Registry," CESifo Working Paper Series 7117, CESifo.
    6. Thomas Poufinas & George Galanos & Charalampos Agiropoulos, 2021. "The Impact of Competitiveness on the Shadow Economy," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(1), pages 29-46, February.

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