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Size and Development of Tax Evasion in 38 OECD Coutries: What do we (not) know?

Journal of Economics and Political Economy

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Title Size and Development of Tax Evasion in 38 OECD Coutries: What do we (not) know?
 
Creator BUEHN, Andreas; Department of Public Management, University of Cooperative Education Bautzen, LoebauerStrasse 1, 02625 Bautzen, Germany, Phone: +49-(0)3591-353-128,
SCHNEIDER, Friedrich; Department of Economics, Johannes Kepler University, Altenbergerst. 69, A-4040 Linz, Austria, Phone:+43 (0)732 2468-8210, Fax: +43 (0)732 2468-8209
 
Subject Tax evasion; OECD; MIMC model
K42; H26; D78; O17; O5; H11
 
Description Abstract. For the first time we develop a time series of tax evasion (in % of official GDP) for 38 OECD countries over the period 1999 to 2010 based on MIMIC model estimations of the shadow economy. Considering indirect taxation and self-employment as the driving forces of tax evasion, we observe a declining trend of tax evasion between 1999 and 2010 for all countries. The average size of tax evasion across all 38 countries over the period 1999 to 2010 is 3.2% of official GDP. The country with the highest average value is Mexico with 6.8%, followed by Turkey with 6.7%; at the lower end we find the United States and Luxembourg with 0.5% and 1.3%, respectively.Keywords. Tax evasion, OECD, MIMC model.JEL. K42, H26, D78, O17, O5, H11.
 
Publisher Journal of Economics and Political Economy
Journal of Economics and Political Economy
 
Contributor —
 
Date 2016-03-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://www.kspjournals.org/index.php/JEPE/article/view/634
10.1453/jepe.v3i1.634
 
Source Journal of Economics and Political Economy; Vol 3, No 1 (2016): March; 1-11
Journal of Economics and Political Economy; Vol 3, No 1 (2016): March; 1-11
2148-8347
 
Language eng
 
Relation http://www.kspjournals.org/index.php/JEPE/article/view/634/688
 
Rights Copyright (c) 2016 Journal of Economics and Political Economy
http://creativecommons.org/licenses/by-nc/4.0