| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP11229 |
| DP11229 ‘Flattening’ the Tax Evasion: Evidence from the Post-Communist Natural Experiment | |
| Jan Hanousek | |
| 发表日期 | 2016-04-15 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | We analyze the response of tax evasion to the introduction of a flat tax in several transition economies. Using a novel estimator based on household level data, we show that in most of the studied countries there was no discernible effect on the measured size of unreported income following flat tax reform. This may imply that decreases in marginal tax rate may frequently have been accompanied by parallel deterioration in attitudes towards public services and these countries’ government in general as the only countries that show a response to the flat tax reform appear to be those where satisfaction with government services increased. Additionally, our results show a pro-cyclicality of the size of the shadow economy that is in line with previous research. |
| 主题 | Labour Economics ; Public Economics |
| 关键词 | Flat tax Tax reform Tax evasion Underreporting Consumption-income gap |
| URL | https://cepr.org/publications/dp11229 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/540047 |
| 推荐引用方式 GB/T 7714 | Jan Hanousek. DP11229 ‘Flattening’ the Tax Evasion: Evidence from the Post-Communist Natural Experiment. 2016. |
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