The underground economy : definition, measurement and its consequences for the fiscal stance : an application to the Netherlands Antilles
Mestrado em Economia ; This dissertation investigates the underground economy in the Netherlands Antilles. I start with a review of the concept of underground economy, to establish its definition in this dissertation, and provide some insight into its main causes and consequences. Estimating the size of the underground economy is difficult, because those operating underground have an incentive to conceal their activity and avoid detection by the authorities. The methods proposed in the literature to measure the size of the underground economy are reviewed. I proceed with an empirical analysis... Mehr ...
Verfasser: | |
---|---|
Dokumenttyp: | masterThesis |
Erscheinungsdatum: | 2007 |
Verlag/Hrsg.: |
Instituto Superior de Economia e Gestão
|
Schlagwörter: | Dissertations / underground economy / tax evasion / structural equation model / structural break / fiscal sustainability / Dissertação / economia subterrânea / evasão fiscal / modelos de equações estruturais / quebra estrutural / sustentabilidade fiscal |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-28787169 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/10400.5/24809 |
Mestrado em Economia ; This dissertation investigates the underground economy in the Netherlands Antilles. I start with a review of the concept of underground economy, to establish its definition in this dissertation, and provide some insight into its main causes and consequences. Estimating the size of the underground economy is difficult, because those operating underground have an incentive to conceal their activity and avoid detection by the authorities. The methods proposed in the literature to measure the size of the underground economy are reviewed. I proceed with an empirical analysis of the underground economy for the Netherlands Antilles. Finally, I assess its consequences for the fiscal stance of the Netherlands Antilles and conclude that once the impact of the underground economy is accounted for the fiscal stance turns sustainable. So, while eliminating the underground economy totally is almost impossible, efforts to reduce its size are imperative. ; Esta dissertação estuda a economia subterrânea das Antilhas Holandesas. Começa por apresentar o conceito de economia subterrãnea, de forma a definir este conceito no contexto desta dissertação. Avança ainda, com as principais causas e consequências da economia subterrânea. É difícil estimar a economia subterrânea porque os agentes envolvidos em actividades subterrâneas têm incentivos para ocultá-las e evitar que sejam detectadas pelas autoridades. Os métodos propostos na literatura para estimar a economia subterrãnea são apresentados. Segue-se uma análise empírica do caso das Antilhas Holandesas. Esta dissertação conclui com a analise das consequências da economia subterrânea para a sustentabilidade das finanças publicas. A conclusão é que as finanças publicas das Antilhas Holandesas tornam-se sustentáveis quando corrigidas para o impacto da economia subterrãnea. Conclui-se portanto que, embora seja praticamente impossível erradicar por completo a economia subterrãnea, é fundamental reduzir o seu peso. ; info:eu-repo/semantics/publishedVersion