Does the EU Financing System Contribute to Shadow Economic Activity?
Article first published online: 21 FEB 2013
© 2013 John Wiley & Sons Ltd
Economics & Politics
Volume 25, Issue 2, pages 135–161, July 2013
How to Cite
Herwartz, H. and Theilen, B. (2013), Does the EU Financing System Contribute to Shadow Economic Activity?. Economics & Politics, 25: 135–161. doi: 10.1111/ecpo.12007
- Issue published online: 6 JUN 2013
- Article first published online: 21 FEB 2013
- 1972, Income tax evasion: a theoretical analysis. Journal of Public Economics 1, 323–338. and ,
- 1998, Tax compliance. Journal of Economic Literature 36, 818–860. , and ,
- 2002, A tax on tax revenue: the incentive effect of equalizing transfers: evidence from Germany. International Tax and Public Finance 9, 631–649. , and ,
- 1992, The effect of tax audits and socioeconomic variables on compliance, in: J. Slemrod, ed., Why People Pay Taxes: Tax Compliance and Enforcement (University of Michigan Press, Ann Arbor, MI) pp. 67–89. , and ,
- 2007, Voting over income taxation. Journal of Economic Theory 134, 249–286. and ,
- 1983, Tax evasion and tax rates: an analysis of individual returns. Review of Economics and Statistics 65, 363–373.
- 1994, Tax evasion, concealment and the optimal linear income tax. Scandinavian Journal of Economics 96, 219–239. and ,
- 2007, The shadow economy in three Mediterranean countries: France, Spain and Greece. A MIMIC approach. Empirical Economics 33, 51–84. , and ,
- 1977, Some simplified formulae for optimal income taxation. Scandinavian Journal of Economics 79, 417–423. and ,
- 1998, Ideology, tactics, and efficiency in redistributive politics. The Quarterly Journal of Economics 113, 497–529. and ,
- 1987, Are we a nation of tax cheaters? American Economic Review 77, 240–245. , and ,
- 1988, An empirical analysis of federal income tax auditing and compliance. National Tax Journal 41, 61–74. and ,
- EUR-Lex, 2004, Budget on-line: budget 2004 (EU 15). Available at: http://eurlex.europa.eu/budget/data/D2004_EUR15_VOL1/EN/index.html (accessed July 28, 2009).
- EUR-Lex, 2009, Budget on-line: budget 2009. Available at: http://eur-lex.europa.eu/budget/data/D2009_VOL1/EN/index.html (accessed July 28, 2009).
- EU, 2007, Financial Report of the EU 2007. Available at: http://ec.europa.eu/budget/library/publications/fin_reports/fin_report_07_data.xls, http://ec.europa.eu/budget/library/publications/fin_reports/fin_report_07_data_de.pdf (accessed July 24, 2009).
- 1991, An econometric analysis of income tax evasion and its detection. RAND Journal of Economics 22, 14–35. ,
- 2012, On the political and fiscal determinants of income redistribution under federalism and democracy: evidence from Germany, Public Choice, 1–19, forthcoming, doi 10.1007/s11127-012-0031-0. and ,
- 2004, A model of political parties. Journal of Economic Theory 115, 250–277. ,
- 1981, A rational theory of the size of government. Journal of Political Economy 89, 914–927. and ,
- OECD, 2004, Tax Administration in OECD Countries: Comparative Information Series (2004). Centre for Tax Policy and Administration.
- OECD, 2007, Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2006). Centre for Tax Policy and Administration. Available at: http://www.oecd.org/dataoecd/37/56/38093382.pdf (accessed July 14, 2009).
- OECD, 2009a, Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2008). Centre for Tax Policy and Administration. Available at: http://www.oecd.org/dataoecd/57/23/42012907.pdf (accessed July 07, 2009).
- OECD, 2009b, OECD Statistics-online 2009. Available at: http://stats.oecd.org/index.aspx. (accessed July 14, 2009).
- 1995, Estimating long-run relationships from dynamic heterogeneous panels. Journal of Econometrics 68, 79–113. and ,
- 1999, The political economy of progressive income taxation. Econometrica 67, 1–19. ,
- 2011, A theory of income taxation where politicians focus upon core and swing voters. Social Choice and Welfare 36, 383–421. ,
- 1977, Voting over income tax schedules. Journal of Public Economics 8, 329–340. ,
- 1975, Individual welfare, majority voting and the properties of a linear income tax. Journal of Public Economics 7, 163–168. ,
- 2007, Shadow economies and corruption all over the world: new estimates for 145 countries. Economics: The Open-access, Open-assessment E-Journal 1. Available at: http://www.economics-ejournal.org/economics/journalarticles/2007-9. (accessed December 4, 2008). ,
- 2009, The Size of the Shadow Economy in 21 OECD Countries (in % of “Official” GDP) Using the MIMIC and Currency Demand Approach: From 1989/90 to 2009. Available at: http://www.statbel.fgov.be/studies/ac1273en.pdf (accessed July 23, 2009). ,
- 1981, Income tax evasion, labour supply, and the equity-efficiency tradeoff. Journal of Public Economics 16, 265–288. ,
- 1972, The optimal linear income tax. Review of Economic Studies 39, 297–302. ,
- Transparency International, 2008, Corruption Perception Index. Transparency International. Available at: http://www.transparency.org/policy_research/surveys_indices/cpi (accessed July 15, 2009).
- 1985, The effect of tax laws and tax administration on tax compliance. National Tax Journal 38, 1–13. and ,
- The World Bank, 2006, World Development Indicators 2006. (The World Bank, Washington).
- 1974, A note on income tax evasion: a theoretical analysis. Journal of Public Economics 3, 201–202. ,