Measuring the fiscal and equity impact of tax evasion: evidence from Denmark and Estonia
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References listed on IDEAS
- Jonathan S. Feinstein, 1991. "An Econometric Analysis of Income Tax Evasion and its Detection," RAND Journal of Economics, The RAND Corporation, vol. 22(1), pages 14-35, Spring.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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- Hazans, Mihails, 2019. "Mixed data methods of estimating undeclared earnings, with application to Latvia," MPRA Paper 118744, University Library of Munich, Germany.
- Konstantins Benkovskis & Ludmila Fadejeva & Anna Pluta & Anna Zasova, 2023. "Keeping the best of two worlds: Linking CGE and microsimulation models for policy analysis," Working Papers 2023/01, Latvijas Banka.
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Keywords
Tax evasion; microsimulation;NEP fields
This paper has been announced in the following NEP Reports:- NEP-EUR-2018-01-08 (Microeconomic European Issues)
- NEP-IUE-2018-01-08 (Informal and Underground Economics)
- NEP-PBE-2018-01-08 (Public Economics)
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