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@article{1398012,
author = {Buček, Jakub},
article_number = {3},
doi = {http://dx.doi.org/10.1515/revecp-2017-0016},
keywords = {Tax Burden; Shadow Economy; Regions; MIMIC Model},
language = {eng},
issn = {1213-2446},
journal = {Národohospodářský obzor},
title = {Determinants of the Shadow Economy in the Czech Regions: A Region-Level Study},
url = {https://content.sciendo.com/view/journals/revecp/17/3/article-p315.xml},
volume = {17},
year = {2017}
}
TY - JOUR
ID - 1398012
AU - Buček, Jakub
PY - 2017
TI - Determinants of the Shadow Economy in the Czech Regions: A Region-Level Study
JF - Národohospodářský obzor
VL - 17
IS - 3
SP - 315-329
EP - 315-329
PB - Masarykova univerzita
SN - 12132446
KW - Tax Burden
KW - Shadow Economy
KW - Regions
KW - MIMIC Model
UR - https://content.sciendo.com/view/journals/revecp/17/3/article-p315.xml
L2 - https://content.sciendo.com/view/journals/revecp/17/3/article-p315.xml
N2 - This paper investigates the size and development of the shadow economy in the Czech Republic on the state-level base over the 2005-2014 period. The multiple indicators multiple causes (MIMIC) model is used to assess the estimation of the shadow economy size. I investigate how labour market, number of people with at least one distraint, and the burden of taxation might contribute to the existence of the shadow economy. While the former two are important determinants of the shadow economy, I find no evidence to prove any significant impact of distraints on the shadow economy size. As for the country’s particular regions, I find that those surrounding big cities, especially Prague, have, on average, a smaller shadow economy size, whereas regions in the borderlands (former Sudetenland) suffer from a larger shadow economy
ER -
BUČEK, Jakub. Determinants of the Shadow Economy in the Czech Regions: A Region-Level Study. \textit{Národohospodářský obzor}. Masarykova univerzita, 2017, roč.~17, č.~3, s.~315-329. ISSN~1213-2446. doi:10.1515/revecp-2017-0016.
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