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Shadow economy and national culture: A spatial approach

Gloria Alarcón-García (), José Daniel Buendía Azorín () and María del Mar Sánchez de la Vega ()
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Gloria Alarcón-García: Universidad de Murcia
José Daniel Buendía Azorín: Universidad de Murcia
María del Mar Sánchez de la Vega: Universidad de Murcia

Hacienda Pública Española / Review of Public Economics, 2020, vol. 232, issue 1, 53-74

Abstract: This paper seeks to contribute to the empirical evidence on existing estimations of the factors partici¬pating in shadow economy. The estimations correspond to the period 1999-2015, with a sample of 82 countries. The paper examines the effect of the Hofstede cultural variables, along with other socioeconomic fac¬tors on the shadow economy, and incorporates the spatial variable as an additional explanatory variable. The estimation carried out as a novelty uses a panel model that incorporates the spatial filter technique. Our study confirms that national culture and how developed a country is are significant factors in ex¬plaining the different levels of shadow economies.

Keywords: Hofstede theory; shadow economy; fiscal evasion; tax compliance; spatial dependence. (search for similar items in EconPapers)
JEL-codes: H2 H26 O17 O5 (search for similar items in EconPapers)
Date: 2020
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