Effect of Tax Reform on the Size of the Hidden Economy: Evidence from the Post-Communist Natural Experiment
税制改革对隐性经济规模的影响:来自后共产主义自然实验的证据
基本信息
- 批准号:0752760
- 负责人:
- 金额:--
- 依托单位:
- 依托单位国家:美国
- 项目类别:Continuing Grant
- 财政年份:2008
- 资助国家:美国
- 起止时间:2008-07-01 至 2011-06-30
- 项目状态:已结题
- 来源:
- 关键词:
项目摘要
Project Title: Effect of Tax Reform on the Size of the Hidden Economy: Evidence from the Post-Communist Natural ExperimentAdvocates of the adoption of flat taxes to replace progressive taxes claim that one of the benefits of such a reform will be a substantial reduction in the incentive of economic agents to hide income by participating in the hidden or underground economy. To date there is little evidence evaluating the validity of this claim. This project investigates whether this claim is supported by taking advantage of the natural experiment provided by the experience of tax reformers in the post-communist countries of Central and Eastern Europe. The research utilizes the fact that every federated state in the post-communist world split into one or more successor states in recent years and that in each of these groups of successor states at least one country implemented a flat tax reform while one or more of the other countries retained their complex, progressive tax system. The evolution of the size of the hidden economy in the flat tax adopters (Slovakia, Russia, Serbia and Georgia) is compared with that in the non-adopters (the Czech Republic, Ukraine (until recently), Croatia and Armenia). This research design provides a simple, easily understood, difference-in-difference estimate of the impact of major simplification of tax systems and lower tax rates on the decision to hide income from authorities. The existence of the comparison counties enables the elimination of the impact of many other factors that make results from any particular reform hard to isolate. Our estimates of the size of the hidden economy are based on multiple widely-used techniques including the relationship of physical inputs (especially electricity) to national output, the ratio of currency in circulation to the money supply, direct surveys of workers, and the estimation of the relationship between households' reported income and expenditure on various items including food and other commodities. The intuition is that households with unreported income will appear to spend more on purchases then they should based on their reported income. We use recently developed estimation techniques that enable us to relax the assumptions in previous work that only households with self-employed heads can hide income, and that all such households hide the same fraction of their income. This results in more believable estimates of the amount of unreported income in the economy. The provision of multiple, independent estimates also lends credibility to our estimate of the effect of the tax reform on the propensity to hide income from authorities. The effect of a flat-tax reform is an important public policy question. Many countries, including the United States, are studying the possibility of adopting such a reform. The results of this project will inform the debate in these countries, enabling the discussion of a significant proposed policy change to be based on much more solid empirical evidence than has previously been available.
项目名称:税收改革对隐性经济规模的影响:来自后共产主义自然实验的证据采用单一税取代累进税的倡导者声称,这种改革的好处之一将是经济主体通过参与隐性或地下经济来隐藏收入的动机大大减少。到目前为止,几乎没有证据能证明这种说法的有效性。该项目调查了这一说法是否得到了中欧和东欧后共产主义国家税收改革者经验提供的自然实验的支持。该研究利用了这样一个事实,即近年来,后共产主义世界的每个联邦国家都分裂成一个或多个继承国,而在每一组继承国中,至少有一个国家实施了单一税制改革,而另一个或多个国家保留了其复杂的累进税制。将采用单一税的国家(斯洛伐克、俄罗斯、塞尔维亚和格鲁吉亚)与未采用单一税的国家(捷克共和国、乌克兰(直到最近)、克罗地亚和亚美尼亚)的隐性经济规模的演变进行了比较。本研究设计提供了一个简单,易于理解,差异中差异的估计,主要简化税制和降低税率对决定向当局隐藏收入的影响。比较国的存在可以消除许多其他因素的影响,这些因素使任何特定改革的结果难以孤立。我们对隐性经济规模的估计是基于多种广泛使用的技术,包括实物投入(尤其是电力)与国民产出的关系、流通货币与货币供应量的比例、对工人的直接调查,以及对家庭报告的收入与在包括食品和其他商品在内的各种项目上的支出之间关系的估计。直觉告诉我们,那些未申报收入的家庭在购物上的支出,似乎会高于按申报收入计算的支出。我们使用了最近开发的估计技术,使我们能够放松先前工作中的假设,即只有自雇户主的家庭才能隐藏收入,并且所有这些家庭都隐藏了收入的相同部分。这使得对经济中未报告收入数额的估计更加可信。提供多个独立的估计也为我们对税收改革对向当局隐瞒收入倾向的影响的估计提供了可信度。单一税改革的效果是一个重要的公共政策问题。包括美国在内的许多国家正在研究采取这种改革的可能性。这个项目的结果将为这些国家的辩论提供信息,使讨论拟议的重大政策变化能够以比以往更可靠的经验证据为基础。
项目成果
期刊论文数量(0)
专著数量(0)
科研奖励数量(0)
会议论文数量(0)
专利数量(0)
数据更新时间:{{ journalArticles.updateTime }}
{{
item.title }}
{{ item.translation_title }}
- DOI:
{{ item.doi }} - 发表时间:
{{ item.publish_year }} - 期刊:
- 影响因子:{{ item.factor }}
- 作者:
{{ item.authors }} - 通讯作者:
{{ item.author }}
数据更新时间:{{ journalArticles.updateTime }}
{{ item.title }}
- 作者:
{{ item.author }}
数据更新时间:{{ monograph.updateTime }}
{{ item.title }}
- 作者:
{{ item.author }}
数据更新时间:{{ sciAawards.updateTime }}
{{ item.title }}
- 作者:
{{ item.author }}
数据更新时间:{{ conferencePapers.updateTime }}
{{ item.title }}
- 作者:
{{ item.author }}
数据更新时间:{{ patent.updateTime }}
Randall Filer其他文献
Randall Filer的其他文献
{{
item.title }}
{{ item.translation_title }}
- DOI:
{{ item.doi }} - 发表时间:
{{ item.publish_year }} - 期刊:
- 影响因子:{{ item.factor }}
- 作者:
{{ item.authors }} - 通讯作者:
{{ item.author }}
{{ truncateString('Randall Filer', 18)}}的其他基金
Privatization and Market Efficiency in the Emerging Equity Markets of Post-Communist Central Europe
后共产主义中欧新兴股票市场的私有化和市场效率
- 批准号:
9712336 - 财政年份:1998
- 资助金额:
-- - 项目类别:
Standard Grant
Microcomputer Laboratory For An Applications-Based Curriculum In Economics
经济学应用课程微型计算机实验室
- 批准号:
9351969 - 财政年份:1993
- 资助金额:
-- - 项目类别:
Standard Grant
RUI: The Impact of Firm Financial Performance and BankruptcyRisk on Safety Investment
RUI:企业财务绩效和破产风险对安全投资的影响
- 批准号:
9211228 - 财政年份:1992
- 资助金额:
-- - 项目类别:
Continuing Grant
RUI: The Role of Pensions and Job Charateristics in Determining Retirement Behavior
RUI:养老金和工作特征在决定退休行为中的作用
- 批准号:
9111407 - 财政年份:1991
- 资助金额:
-- - 项目类别:
Standard Grant
Occupational Sex-Segregation: Causes and Changes
职业性别隔离:原因和变化
- 批准号:
8709498 - 财政年份:1987
- 资助金额:
-- - 项目类别:
Standard Grant
The Influence of Personality and Tastes on Occupational Structure and Individual Mobility
性格和品味对职业结构和个人流动的影响
- 批准号:
8318731 - 财政年份:1984
- 资助金额:
-- - 项目类别:
Standard Grant
Research Initiation: the Influence of Nonpecuniary Compensation on Labor Supply
研究启动:非金钱补偿对劳动力供给的影响
- 批准号:
8107430 - 财政年份:1981
- 资助金额:
-- - 项目类别:
Standard Grant
相似国自然基金
基于靶蛋白TAX1BP1发现的天麻素抗帕金森病分子机制研究
- 批准号:82304751
- 批准年份:2023
- 资助金额:30 万元
- 项目类别:青年科学基金项目
高压下二维范德瓦尔斯异质结4Hb/6R-TaX2的晶体结构和超导电性研究
- 批准号:12304072
- 批准年份:2023
- 资助金额:30 万元
- 项目类别:青年科学基金项目
TAX1BP3通过LMNB2介导染色质重塑调控血管平滑肌表型转化及血管再狭窄的作用机制
- 批准号:82370410
- 批准年份:2023
- 资助金额:49 万元
- 项目类别:面上项目
双氢青蒿素介导TAX1BP1与NCOA4间cross-talk诱导骨肉瘤起始细胞铁自噬的机制研究
- 批准号:
- 批准年份:2022
- 资助金额:30 万元
- 项目类别:青年科学基金项目
泛素连接酶KLHL22失活导致促癌蛋白TAX1BP1积聚促进结直肠癌生长的作用与机制研究
- 批准号:
- 批准年份:2022
- 资助金额:52 万元
- 项目类别:面上项目
NLRX1敲除致Tax1bp1上调促进巨噬细胞亚群向修复性表型转换参与梗死心脏修复及机制研究
- 批准号:82170249
- 批准年份:2021
- 资助金额:55 万元
- 项目类别:面上项目
Tax1结合蛋白1通过泛素结合调控SLE炎症的作用及其分子机制研究
- 批准号:82173408
- 批准年份:2021
- 资助金额:52 万元
- 项目类别:面上项目
Tax1bp3在心脏发育和心肌重塑过程中的作用和机制
- 批准号:
- 批准年份:2021
- 资助金额:55 万元
- 项目类别:面上项目
TAX1BP1通过RNF115/STX17途径调控线粒体自噬参与脓毒症心肌损伤的作用及机制研究
- 批准号:
- 批准年份:2021
- 资助金额:30 万元
- 项目类别:青年科学基金项目
TAX1BP1表观遗传修饰介导内皮细胞产生耐受性IL-6抑制AS的机制研究
- 批准号:2020JJ5933
- 批准年份:2020
- 资助金额:0.0 万元
- 项目类别:省市级项目
相似海外基金
Corporate tax reform and corporate behavior in Japan
日本的企业税改革和企业行为
- 批准号:
23K01440 - 财政年份:2023
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Scientific Research (C)
Taxation, Supply Chain Network, and Firm Performance: Evidence from the 2014 Value-added Tax Reform in Japan
税收、供应链网络和企业绩效:来自日本 2014 年增值税改革的证据
- 批准号:
23K18779 - 财政年份:2023
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Research Activity Start-up
Intangible Economy and Tax Reform in the U.S.: Policy Change from Reagan to Trump
美国无形经济与税收改革:从里根到特朗普的政策转变
- 批准号:
21K12415 - 财政年份:2021
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Scientific Research (C)
Urban historical study on the transfer of land ownership due to land-tax reform in the early Meiji period
明治初期地税改革导致土地所有权转移的城市历史研究
- 批准号:
21K04466 - 财政年份:2021
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Scientific Research (C)
Tax-Reform and Accountability: Critical Review of Fiscal Contract Theory
税收改革与问责制:财政契约理论的批判性回顾
- 批准号:
20K01456 - 财政年份:2020
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Scientific Research (C)
Policy Preference on Taxation: Empirical Investigations on Tax Morale and Tax Reform
税收政策偏好:税收士气与税收改革的实证考察
- 批准号:
18H00868 - 财政年份:2018
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Scientific Research (B)
Tax Issues under the Corporate Governance Reform in Japan
日本公司治理改革下的税务问题
- 批准号:
17K03368 - 财政年份:2017
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Scientific Research (C)
Social movement and tax reform: a comparative analysis of South American countries
社会运动与税收改革:南美国家的比较分析
- 批准号:
16K17047 - 财政年份:2016
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Young Scientists (B)
Environmental Tax and Fiscal Reform of Regional Carbon Pricing: Focus on Subnational Carbon Taxes in North America
环境税和区域碳定价的财政改革:关注北美地方碳税
- 批准号:
16K03637 - 财政年份:2016
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Scientific Research (C)
Impact assessment of electricity system reform and carbon tax on carbon intensity of electricity and on regional electricity supply and demand
电力体制改革和碳税对电力碳强度和区域电力供需的影响评估
- 批准号:
16K21703 - 财政年份:2016
- 资助金额:
-- - 项目类别:
Grant-in-Aid for Young Scientists (B)