Fiscal decentralization and the shadow economy
Petr Janský and
Miroslav Palansky
No wp-2016-172, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)
Abstract:
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric analysis, we examine the relationship between fiscal decentralization and the shadow economy.
Keywords: Taxation; Decentralization; Fiscal decentralization; Shadow economy; Developing countries (search for similar items in EconPapers)
Date: 2016
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