Asymmetric responses of the underground economy to tax changes: Evidence from New Zealand data

Economic Record

Volumn 77, Issue 237, 2001, Pages 148-159

  Giles, David E A ^a   Werkneh, Gugsa T ^a   Johnson, Betty J ^a  

^a UNIVERSITY OF VICTORIA   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

ECONOMIC CONDITIONS; INFORMAL SECTOR; NATIONAL ECONOMY; TAX SYSTEM;

NEW ZEALAND;

EID: 0034916994     PISSN: 00130249     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-4932.00010     Document Type: Article

References (5)

1. Aigner D.J., Schneider, F. and Ghosh, D. (1988), 'Me and My Shadow: Estimating the Size of the Hidden Economy From Time Series Data', in W.A. Barnett, Ernst R. Berndt and Halbert White (eds), Dynamic Econometric Modeling: Proceedings of the Third International Symposium in Economic Theory and Econometrics, Cambridge University Press, Cambridge, 297-334.
2. Allingham, M.G. and Sandmo, A. (1972), 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics 1, 323-38.
3. Bacon, R.W. (1991), 'Rockets and Feathers: The Asymmetric Speed of Adjustment of UK Retail Gasoline Prices to Cost Changes', Energy Economics 13, 211-18.
4. Borenstein, S., Cameron, A.C. and Gilbert, R. (1992), 'Do Gasoline Prices Respond Asymmetrically to Crude Oil Price Changes?', Quarterly Journal of Economics 112, 305-39.
5. Caragata, P.J. and Giles, D.E.A. (2000), 'Simulating the Relationship Between the Hidden Economy and the Tax Level and Tax Mix in New Zealand'; in G.W. Scully and P.J. Caragata (eds), Taxation and the Limits of Government, Kluwer, Norwell MA, 221-40.