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Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2002

DOI: http://dx.doi.org/10.5089/9781589060968.051

ISBN: 9781589060968

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

A Comparative Analysis of the Structure of Tax Systems in Industrial Countries

A Comparative Analysis of the Structure of Tax Systems in Industrial Countries »

Source: A Comparative Analysis of the Structure of Tax Systems in Industrial Countries

Volume/Issue: 1993/14

Series: IMF Working Papers

Author(s): Assaf Razin , Enrique Mendoza , and Linda Tesa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1993

ISBN: 9781451843040

Keywords: Investment, tax rates, labor income, tax rate, taxation, national accounts

A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates...

Allocating Business Income between Capital and Labor under a Dual Income Tax

Allocating Business Income between Capital and Labor under a Dual Income Tax »

Source: Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland

Volume/Issue: 2012/263

Series: IMF Working Papers

Author(s): Thornton Matheson , and Pall Kollbeins

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2012

ISBN: 9781475515411

Keywords: Dual income tax, small business taxation, wage, wages, labor income, minimum wage, tax rate, Dual income txa, Business Taxes and Subsidies,

In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book...

Shadow Economies

Shadow Economies »

Source: Hiding in the Shadows : The Growth of the Underground Economy

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2002

ISBN: 9781589060968

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion

A factory worker has a second job driving an unlicensed taxi at night; a plumber fixes a broken water pipe for a client, gets paid in cash but doesn’t declare his earnings to the tax collector; a drug dealer...

Mortality and Lifetime Income

Mortality and Lifetime Income »

Source: Mortality and Lifetime Income : Evidence from U.S. Social Security Records

Volume/Issue: 2007/15

Series: IMF Working Papers

Author(s): John Greenlees , James Duggan , and Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2007

ISBN: 9781451865790

Keywords: welfare distribution, life expectancy, lifetime earnings, birth, mortality rates, retirement, Econometric and Statistical Methods: Special Topics: General, Input-Output Models, Personal Income, Wealth

Studies of the empirical relationship between income and mortality often rely on data aggregated by geographic areas and broad population groups and do not distinguish disabled and nondisabled persons. We investiga...

A Status Update on Fiscal Exit Strategies

A Status Update on Fiscal Exit Strategies »

Source: A Status Update on Fiscal Exit Strategies

Volume/Issue: 2010/272

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2010

ISBN: 9781455210794

Keywords: pension, retirement, health care, retirement age, Structure and Scope of Government: Other, Taxation, Subsidies, and Revenue: General, National Government Expenditures and Related Policies: General, National Deficit Surplus

With a modest recovery in the global economy underway, and amid rising concerns about the sharp increase in government debt in several countries, debate has increasingly focused on the need to identify and implemen...

Back Matter

Back Matter »

Source: Hiding in the Shadows : The Growth of the Underground Economy

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2002

ISBN: 9781589060968

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Front Matter

Front Matter »

Source: Hiding in the Shadows : The Growth of the Underground Economy

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2002

ISBN: 9781589060968

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

A Comparative Analysis of the Structure of Tax Systems in Industrial Countries

A Comparative Analysis of the Structure of Tax Systems in Industrial Countries »

Volume/Issue: 1993/14

Series: IMF Working Papers

Author(s): Assaf Razin , Enrique Mendoza , and Linda Tesa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1993

DOI: http://dx.doi.org/10.5089/9781451843040.001

ISBN: 9781451843040

Keywords: Investment, tax rates, labor income, tax rate, taxation, national accounts

A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates...

Allocating Business Income between Capital and Labor under a Dual Income Tax
			: The Case of Iceland

Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland »

Volume/Issue: 2012/263

Series: IMF Working Papers

Author(s): Thornton Matheson , and Pall Kollbeins

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2012

DOI: http://dx.doi.org/10.5089/9781475515411.001

ISBN: 9781475515411

Keywords: Dual income tax, small business taxation, wage, wages, labor income, minimum wage, tax rate, Dual income txa, Business Taxes and Subsidies,

In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book...