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| Title: | An empirical examination of the determinants of the shadow economy | Authors: | Acosta González, Eduardo Fernández-Rodríguez, Fernando Sosvilla Rivero, Simón |
UNESCO Clasification: | 53 Ciencias económicas | Keywords: | Shadow economy OECD countries Tax evasion GASIC C51, et al |
Issue Date: | 2014 | Journal: | Applied Economics Letters | Abstract: | Using a statistical methodology guided only by data and based on a genetic algorithm, we select the best econometric model for explaining the determinants of the size of the shadow economy, its main determinants being: taxes on capital gains of individuals, corporate taxes on income, profits and capital gains, domestic credit, bank secrecy, ethnic fractionalization, urban population, globalization, corruption and the socialist legal origin of country | URI: | http://hdl.handle.net/10553/15479 | ISSN: | 1350-4851 | DOI: | 10.1080/13504851.2013.856993 | Source: | Applied Economics Letters[ISSN 1350-4851],v. 21, p. 304-307 |
| Appears in Collections: | Artículos |
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