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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...

The Taxation of Financial Assets

The Taxation of Financial Assets »

Source: The Taxation of Financial Assets : A Survey of Issues and Country Experiences

Volume/Issue: 1995/46

Series: IMF Working Papers

Author(s): John King , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1995

ISBN: 9781451846515

Keywords: tax treatment, tax rates, tax rate, pension, tax systems

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between p...

The Impact of Tax and Welfare Policieson Employment and Unemployment in OECD Countries

The Impact of Tax and Welfare Policieson Employment and Unemployment in OECD Countries »

Source: The Impact of Tax and Welfare Policieson Employment and Unemployment in OECD Countries

Volume/Issue: 2000/164

Series: IMF Working Papers

Author(s): Richard Disney

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2000

ISBN: 9781451857986

Keywords: Taxes, welfare spending, tax structure, microeconometrics, tax rates, retirement, tax rate, tax credit, tax changes

The paper provides a selective survey of methods and findings concerning the impact of tax and welfare policies on employment, unemployment, and economic growth in OECD countries. The paper examines a number of fac...

Kingdom of the Netherlands

Kingdom of the Netherlands »

Source: Kingdom of the Netherlands : Netherlands: Selected Issues-The Labor Income Tax Credit in an International Perspective

Volume/Issue: 2001/96

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 July 2001

ISBN: 9781451829471

Keywords: tax credit, tax rate, labor income, tax rates, labor force

Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit....

Risk-Taking and Optimal Taxation with Nontradable Human Capital

Risk-Taking and Optimal Taxation with Nontradable Human Capital »

Source: Risk-Taking and Optimal Taxation with Nontradable Human Capital

Volume/Issue: 1992/105

Series: IMF Working Papers

Author(s): Zuliu Hu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1992

ISBN: 9781451947427

Keywords: labor income, wage, wage tax, tax rate, portfolio choice

What are the effects of taxation on individual/entrepreneurs’ risk-taking behavior? This paper re-examines this old question in a continuous time life-cycle model. We demonstrate that the stream of uncertain...

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...

France: Selected Issues and Statistical Appendix

France: Selected Issues and Statistical Appendix »

Source: France : Selected Issues and Statistical Appendix

Volume/Issue: 1998/1

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 January 1998

ISBN: 9781451813401

Keywords: tax payments, pension, pensions, tax burden, fiscal policy

This Selected Issues paper and Statistical Appendix presents a set of generational accounts to contribute to the assessment of France's long-term fiscal position. The generational accounting framework is outlined,...

France: Selected Issues and Statistical Appendix

France: Selected Issues and Statistical Appendix »

Source: France : Selected Issues and Statistical Appendix

Volume/Issue: 1998/1

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 January 1998

ISBN: 9781451813401

Keywords: tax payments, pension, pensions, tax burden, fiscal policy

This Selected Issues paper and Statistical Appendix presents a set of generational accounts to contribute to the assessment of France's long-term fiscal position. The generational accounting framework is outlined,...

France: Statistical Appendix

France: Statistical Appendix »

Source: France : Selected Issues and Statistical Appendix

Volume/Issue: 1998/1

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 January 1998

ISBN: 9781451813401

Keywords: tax payments, pension, pensions, tax burden, fiscal policy

This Selected Issues paper and Statistical Appendix presents a set of generational accounts to contribute to the assessment of France's long-term fiscal position. The generational accounting framework is outlined,...

Fiscal Policy During the Demise of Central Planning

Fiscal Policy During the Demise of Central Planning »

Source: Fiscal Policy During the Demise of Central Planning : The Transition to a Market Economy

Volume/Issue: 1990/92

Series: IMF Working Papers

Author(s): Andrew Feltenstein

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1990

ISBN: 9781451951417

Keywords: price controls, price control, tax rates, tax rate

This paper constructs an intertemporal general equilibrium model designed to examine an economy in transition from central planning to being market oriented. A numerical algorithm is developed to obtain a solution...