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The underground economy : definition, measurement and its consequences for the fiscal stance : an application to the Netherlands Antilles

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Resumo:This dissertation investigates the underground economy in the Netherlands Antilles. I start with a review of the concept of underground economy, to establish its definition in this dissertation, and provide some insight into its main causes and consequences. Estimating the size of the underground economy is difficult, because those operating underground have an incentive to conceal their activity and avoid detection by the authorities. The methods proposed in the literature to measure the size of the underground economy are reviewed. I proceed with an empirical analysis of the underground economy for the Netherlands Antilles. Finally, I assess its consequences for the fiscal stance of the Netherlands Antilles and conclude that once the impact of the underground economy is accounted for the fiscal stance turns sustainable. So, while eliminating the underground economy totally is almost impossible, efforts to reduce its size are imperative.
Autores principais:Jardim, José Manuel Norberto
Assunto:Dissertations underground economy tax evasion structural equation model structural break fiscal sustainability Dissertação economia subterrânea evasão fiscal modelos de equações estruturais quebra estrutural sustentabilidade fiscal.
Ano:2007
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade de Lisboa
Idioma:inglês
Origem:Repositório da Universidade de Lisboa

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