About: Tax reform in Georgia and the size of the shadow economy

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This study applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macrolevel data. The second and third methods rely on micro level data from household surveys. Overall, we find evidence that the amount of income underreporting decreased in the years following the reform. The biggest change is observed for households headed by a farmer, followed by 'other' types of households where the head does not report any working status. This study applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macrolevel data. The second and third methods rely on micro level data from household surveys. Overall, we find evidence that the amount of income underreporting decreased in the years following the reform. The biggest change is observed for households headed by a farmer, followed by 'other' types of households where the head does not report any working status. (en)
Title	Tax reform in Georgia and the size of the shadow economy Tax reform in Georgia and the size of the shadow economy (en)
skos:prefLabel	Tax reform in Georgia and the size of the shadow economy Tax reform in Georgia and the size of the shadow economy (en)
skos:notation	RIV/00216208:11640/14:00428089!RIV15-MSM-11640___
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Filer, Randall K.
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Karlova v Praze / Centrum pro ekonomický výzkum a doktorská studia
http://linked.open...dnocenehoVysledku	49345
http://linked.open...ai/riv/idVysledku	RIV/00216208:11640/14:00428089
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	hidden/shadow economy; tax reform; consumer behaviour (en)
http://linked.open.../riv/klicoveSlovo	tax reform hidden/shadow economy consumer behaviour
http://linked.open...odStatuVydavatele	GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV	[7A706354071D]
http://linked.open...i/riv/nazevZdroje	Economics of Transition
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...v/svazekPeriodika	22
http://linked.open...iv/tvurceVysledku	Filer, Randall K. Torosyan, K.
http://linked.open...ain/vavai/riv/wos	000328454300007
issn	0967-0750
number of pages	32 (xsd:int)
http://bibframe.org/vocab/doi	10.1111/ecot.12034
http://localhost/t...ganizacniJednotka	11640

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