An empirical examination of the determinants of the shadow economy

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 cap...

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Detalles Bibliográficos
Autores: Acosta-González, Eduardo, Fernández-Rodríguez, Fernando, Sosvilla Rivero, Simón Javier
Tipo de recurso: artículo
Fecha de publicación:2014
País:España
Institución:Universidad Complutense de Madrid (UCM)
Repositorio:Docta Complutense
Idioma:inglés
OAI Identifier:oai:docta.ucm.es:20.500.14352/34696
Acceso en línea:https://hdl.handle.net/20.500.14352/34696
Access Level:acceso abierto
Palabra clave:C51
E26
H26
Shadow economy
OECD countries
Tax evasion
GASIC
Econometría (Economía)
Economía internacional
Historia económica
Indicadores económicos
Macroeconomía
5302 Econometría
5310 Economía Internacional
5506.06 Historia de la Economía
5302.01 Indicadores Económicos
5307.14 Teoría Macroeconómica
Descripción
Sumario: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.