The purpose of this paper is to try to analyze the Shadow Economy (SE) and its determinants by means of the Structural Equation Model (SEM) - Partial Least Squares (PLS). The overall topic of the SEM-PLS approach is controversially debated in literature. In the past decades, the focus on the SE has increased and the range in the estimated size of this phenomenon is very divergent. By examining the effects of a set of indicators, economic theory often emphasizes the need for lower taxes and less regulation, but many other factors such as administrative quality are frequently neglected. Policy implications are discussed. Estimates for the SE as a percentage of the GDP can be calculated and European countries are accorded to the obtained results

The shadow economy beyond European public governance

Quintano Claudio;
2013

Abstract

The purpose of this paper is to try to analyze the Shadow Economy (SE) and its determinants by means of the Structural Equation Model (SEM) - Partial Least Squares (PLS). The overall topic of the SEM-PLS approach is controversially debated in literature. In the past decades, the focus on the SE has increased and the range in the estimated size of this phenomenon is very divergent. By examining the effects of a set of indicators, economic theory often emphasizes the need for lower taxes and less regulation, but many other factors such as administrative quality are frequently neglected. Policy implications are discussed. Estimates for the SE as a percentage of the GDP can be calculated and European countries are accorded to the obtained results
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.12570/17534
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