逃税、教育和影子经济

IF 4 3区经济学 Q1 ECONOMICS Economic Change and Restructuring Pub Date : 2024-07-20 DOI:10.1007/s10644-024-09732-8

Salvatore Ciucci

{"title":"逃税、教育和影子经济","authors":"Salvatore Ciucci","doi":"10.1007/s10644-024-09732-8","DOIUrl":null,"url":null,"abstract":"<p>The aim of the paper is to evaluate the influence of education on tax evasion. This study proposes a theoretical model, in which an agent can choose to allocate his labor effort between two production technologies. Higher levels of education lead to more skilled and specialized workers, and the tax authority can observe the use of advanced tools and equipment. The main result is that an increase in the general level of education leads to a labor effort substitution effect, showing that higher education can reduce tax evasion and the size of the shadow economy. Both static and dynamic estimation techniques are employed to test the theoretical findings, using a sample of 133 countries, over the period 2001–2020. The empirical analysis confirms the significant negative association between education and shadow economy.</p>","PeriodicalId":46127,"journal":{"name":"Economic Change and Restructuring","volume":"174 1","pages":""},"PeriodicalIF":4.0000,"publicationDate":"2024-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Tax evasion, education and shadow economy\",\"authors\":\"Salvatore Ciucci\",\"doi\":\"10.1007/s10644-024-09732-8\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The aim of the paper is to evaluate the influence of education on tax evasion. This study proposes a theoretical model, in which an agent can choose to allocate his labor effort between two production technologies. Higher levels of education lead to more skilled and specialized workers, and the tax authority can observe the use of advanced tools and equipment. The main result is that an increase in the general level of education leads to a labor effort substitution effect, showing that higher education can reduce tax evasion and the size of the shadow economy. Both static and dynamic estimation techniques are employed to test the theoretical findings, using a sample of 133 countries, over the period 2001–2020. The empirical analysis confirms the significant negative association between education and shadow economy.</p>\",\"PeriodicalId\":46127,\"journal\":{\"name\":\"Economic Change and Restructuring\",\"volume\":\"174 1\",\"pages\":\"\"},\"PeriodicalIF\":4.0000,\"publicationDate\":\"2024-07-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Economic Change and Restructuring\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.1007/s10644-024-09732-8\",\"RegionNum\":3,\"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":"Economic Change and Restructuring","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1007/s10644-024-09732-8","RegionNum":3,"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

本文旨在评估教育对逃税的影响。本研究提出了一个理论模型，在该模型中，代理人可以选择在两种生产技术之间分配其劳动努力。教育水平越高，工人的技能和专业化程度越高，税务机关就能观察到先进工具和设备的使用情况。主要结果是，一般教育水平的提高会导致劳动力替代效应，表明高等教育可以减少逃税和影子经济的规模。我们采用静态和动态估算技术，以 133 个国家为样本，对 2001-2020 年间的理论结论进行了检验。实证分析证实了教育与影子经济之间的显著负相关。

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

微信好友朋友圈 QQ好友复制链接

本刊更多论文

Tax evasion, education and shadow economy

The aim of the paper is to evaluate the influence of education on tax evasion. This study proposes a theoretical model, in which an agent can choose to allocate his labor effort between two production technologies. Higher levels of education lead to more skilled and specialized workers, and the tax authority can observe the use of advanced tools and equipment. The main result is that an increase in the general level of education leads to a labor effort substitution effect, showing that higher education can reduce tax evasion and the size of the shadow economy. Both static and dynamic estimation techniques are employed to test the theoretical findings, using a sample of 133 countries, over the period 2001–2020. The empirical analysis confirms the significant negative association between education and shadow economy.

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

Economic Change and Restructuring ECONOMICS-

CiteScore

4.80

自引率

6.50%

发文量

期刊介绍： Economic Change and Restructuring has been accepted for SSCI and will get its first Impact Factor in 2020!Since the early 1990s fundamental changes in the world economy, under the auspices of increasing globalisation, have taken place On one hand, the disappearance of the centrally planned economies and the progressive formation of market-oriented economies, have brought about countless systematic changes, where new economic structures, institutions, competences and skills involve complex processes, changes which are still underway and which necessitate adaptation and restructuring to form competitive market economies. On the other hand, many developing economies are making great strides as regards economic reform and liberalisation, and are emerging as new global players. They show an innovative capacity to position themselves in the global economy and to compete with industrialised countries, which are generally believed to be witnessing the rapid erosion of their established positions. These developments are accompanied by the exacerbation of the world competition. Both processes involve transition and the emerging economies, in searching for a new role and scope for public policies and for a new balance between public and private partnership, seem to currently be converging, especially with respect to the policies needed to create appropriate and effective market institutions and integrated reform policies, and to increase the standards of the population''s education levels. Thus, liberalisation and development policies, in attempting to strike a difficult balance between social and environmental needs, must be integrated more coherently. This complexity calls for new analytical and empirical approaches that can explain these new phenomena, which often go beyond the over-simplified facts and conventional ''wisdom'' that emerged at the start of the transition in the early 1990s. Economic Change and Restructuring (formerly ''Economics of Planning''), by keeping abreast of developments affecting both transitional and emerging economies, is aimed to attract original empirical and policy analysis contributions that are focused on various issues, including macroeconomic analysis, fiscal issues, finance and banking, industrial and trade development, and regional and local development issues. The journal aspires to publish cutting edge research and to serve as a forum for economists and policymakers working in these fields.Officially cited as: Econ Change Restruct