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Statements

Subject Item
n2:RIV%2F00216208%3A11640%2F14%3A00428089%21RIV15-MSM-11640___
rdf:type
n6:Vysledek skos:Concept
dcterms: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.
dcterms:title
Tax reform in Georgia and the size of the shadow economy Tax reform in Georgia and the size of the shadow economy
skos:prefLabel
Tax reform in Georgia and the size of the shadow economy Tax reform in Georgia and the size of the shadow economy
skos:notation
RIV/00216208:11640/14:00428089!RIV15-MSM-11640___
n3:aktivita
n10:I
n3:aktivity
I
n3:cisloPeriodika
1
n3:dodaniDat
n15:2015
n3:domaciTvurceVysledku
n17:4363604
n3:druhVysledku
n9:J
n3:duvernostUdaju
n18:S
n3:entitaPredkladatele
n14:predkladatel
n3:idSjednocenehoVysledku
49345
n3:idVysledku
RIV/00216208:11640/14:00428089
n3:jazykVysledku
n12:eng
n3:klicovaSlova
hidden/shadow economy; tax reform; consumer behaviour
n3:klicoveSlovo
n16:hidden%2Fshadow%20economy n16:consumer%20behaviour n16:tax%20reform
n3:kodStatuVydavatele
GB - Spojené království Velké Británie a Severního Irska
n3:kontrolniKodProRIV
[7A706354071D]
n3:nazevZdroje
Economics of Transition
n3:obor
n13:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n15:2014
n3:svazekPeriodika
22
n3:tvurceVysledku
Torosyan, K. Filer, Randall K.
n3:wos
000328454300007
s:issn
0967-0750
s:numberOfPages
32
n11:doi
10.1111/ecot.12034
n8:organizacniJednotka
11640