影子经济对直接-间接税组合的影响:中央银行的独立性能否减轻影响?

IF 3.5 2区 经济学 Q1 ECONOMICS Journal of Policy Modeling Pub Date : 2024-05-01 DOI:10.1016/j.jpolmod.2024.03.001
Ioannis Dokas , Minas Panagiotidis , Stephanos Papadamou , Eleftherios Spyromitros
{"title":"影子经济对直接-间接税组合的影响:中央银行的独立性能否减轻影响?","authors":"Ioannis Dokas ,&nbsp;Minas Panagiotidis ,&nbsp;Stephanos Papadamou ,&nbsp;Eleftherios Spyromitros","doi":"10.1016/j.jpolmod.2024.03.001","DOIUrl":null,"url":null,"abstract":"<div><p>The recent financial crisis caused by corruption and opacity has led us to examine how the informal economy and other factors affect tax revenues using a three-pillar theoretical analysis. Empirical research has not thoroughly explored the shadow economy's impact on direct and indirect taxes, tax revenues, and the central bank's independence from the shadow economy and tax collection. This paper used 2010–2018 data from 129 countries. The shadow economy and tax revenues had a substantial negative relationship. The shadow economy also changed the fiscal authorities' policy mix by reducing direct taxes and increasing indirect taxes. Finally, the central bank's independence mitigated the shadow economy's negative effects on tax revenues.</p></div>","PeriodicalId":48015,"journal":{"name":"Journal of Policy Modeling","volume":"46 3","pages":"Pages 475-493"},"PeriodicalIF":3.5000,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The impact of the shadow economy on the direct-indirect tax mix: Can central banks’ independence mitigate the effect?\",\"authors\":\"Ioannis Dokas ,&nbsp;Minas Panagiotidis ,&nbsp;Stephanos Papadamou ,&nbsp;Eleftherios Spyromitros\",\"doi\":\"10.1016/j.jpolmod.2024.03.001\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>The recent financial crisis caused by corruption and opacity has led us to examine how the informal economy and other factors affect tax revenues using a three-pillar theoretical analysis. Empirical research has not thoroughly explored the shadow economy's impact on direct and indirect taxes, tax revenues, and the central bank's independence from the shadow economy and tax collection. This paper used 2010–2018 data from 129 countries. The shadow economy and tax revenues had a substantial negative relationship. The shadow economy also changed the fiscal authorities' policy mix by reducing direct taxes and increasing indirect taxes. Finally, the central bank's independence mitigated the shadow economy's negative effects on tax revenues.</p></div>\",\"PeriodicalId\":48015,\"journal\":{\"name\":\"Journal of Policy Modeling\",\"volume\":\"46 3\",\"pages\":\"Pages 475-493\"},\"PeriodicalIF\":3.5000,\"publicationDate\":\"2024-05-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Policy Modeling\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0161893824000279\",\"RegionNum\":2,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Policy Modeling","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0161893824000279","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 0

摘要

最近由腐败和不透明引发的金融危机促使我们采用三支柱理论分析法来研究非正规经济和其他因素是如何影响税收的。实证研究尚未深入探讨影子经济对直接税和间接税、税收收入以及中央银行独立于影子经济和税收的影响。本文使用了 129 个国家 2010-2018 年的数据。结果表明,影子经济与税收收入之间存在显著的负相关关系。影子经济还改变了财政当局的政策组合,减少了直接税,增加了间接税。最后,中央银行的独立性减轻了影子经济对税收的负面影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
The impact of the shadow economy on the direct-indirect tax mix: Can central banks’ independence mitigate the effect?

The recent financial crisis caused by corruption and opacity has led us to examine how the informal economy and other factors affect tax revenues using a three-pillar theoretical analysis. Empirical research has not thoroughly explored the shadow economy's impact on direct and indirect taxes, tax revenues, and the central bank's independence from the shadow economy and tax collection. This paper used 2010–2018 data from 129 countries. The shadow economy and tax revenues had a substantial negative relationship. The shadow economy also changed the fiscal authorities' policy mix by reducing direct taxes and increasing indirect taxes. Finally, the central bank's independence mitigated the shadow economy's negative effects on tax revenues.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
6.20
自引率
11.40%
发文量
76
期刊介绍: The Journal of Policy Modeling is published by Elsevier for the Society for Policy Modeling to provide a forum for analysis and debate concerning international policy issues. The journal addresses questions of critical import to the world community as a whole, and it focuses upon the economic, social, and political interdependencies between national and regional systems. This implies concern with international policies for the promotion of a better life for all human beings and, therefore, concentrates on improved methodological underpinnings for dealing with these problems.
期刊最新文献
Contents Editorial Board Immigration and the distribution of income, consumption and wealth in the euro area: Implications for economic policies Fed and ECB reaction functions during quantitative easing: Three phases of monetary policy, both conventional and unconventional How do carbon prices spill over along global supply chains? The impact on Europe and Germany
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1