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Autor:innen: 
Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] Journal of Mathematical Economics and Finance [ISSN:] 2458-0813 [Volume:] 8 [Issue:] 2 [Publisher:] ASERS Publishing [Place:] Craiova, Romania [Year:] 2022 [Pages:] 7-23
Verlag: 
ASERS Publishing, Craiova, Romania
Zusammenfassung: 
This paper attempts to assess the size of the grey economy, and provide a decomposition by evasion type. The modelling approach utilizes a standard micro- founded general-equilibrium setup, which is augmented with a revenue-extraction mechanism and a government sector. The model is calibrated to Bulgaria after the introduction of the currency board (1999-2018). A computational experiment performed within this setup estimates that on average, the size of total evasion is a bit more than one-fourth of output, an estimate which is in line with the figures provided in both Philip (2014) and the European Commission (2014). Two-thirds of the model- predicted evasion is a combined result of income- and social security evasion, while the rest is due to VAT evasion.
Schlagwörter: 
tax evasion
general equilibrium
JEL: 
D58
DOI der veröffentlichten Version: 
Dokumentart: 
Article
Dokumentversion: 
Accepted Manuscript (Postprint)
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