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Fiscal decentralization and the shadow economy

Author

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  • Petr Janský
  • Miroslav Palanský

Abstract

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric analysis, we examine the relationship between fiscal decentralization and the shadow economy.

Suggested Citation

  • Petr Janský & Miroslav Palanský, 2016. "Fiscal decentralization and the shadow economy," WIDER Working Paper Series wp-2016-172, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2016-172
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    File URL: https://www.wider.unu.edu/sites/default/files/wp2016-172.pdf
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    References listed on IDEAS

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