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
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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。
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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.

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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.
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