Tax evasion policies and the demand for cash

Rainone, Edoardo

doi:10.1016/j.jmacro.2023.103520

Cited by 6 publications

(1 citation statement)

References 75 publications

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“…As a result, many countries have made it a priority to reduce tax evasion and avoidance. The government can combat tax evasion and tax avoidance in two different ways: first, by developing services and values; and second, by using coercion and sanctions (Rainone, 2023).…”

Section: Introductionmentioning

confidence: 99%

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Barbu,

Horobeț,

Belașcu

et al. 2024

Journal of Business Economics and Management

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The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among authors, journals, countries, and institutions. A total of 1456 publications were retrieved from the Web of Science repository. Bibliographic analysis and network visualization were conducted using CiteSpace. The publications analysed in this study consisted of 1,456 articles authored by 2478 scholars affiliated with 1355 institutions. The publications were distributed among 724 distinct journals and originated from 98 countries. The United States of America is found to be the most productive nation, with McGee, R.W. being recognised as the most prolific author. The League of European Research Universities is recognised as the most productive institution, whereas the Journal of Public Economics is identified as the most productive publication. The findings show that authors who exhibit high levels of productivity also tend to demonstrate a strong inclination toward collaboration. Furthermore, the findings reveal that the interest of the scholars in particular topics in this research has evolved over time.

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Section: Introductionmentioning

confidence: 99%

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Barbu,

Horobeț,

Belașcu

et al. 2024

Journal of Business Economics and Management

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Effects of some macroeconomics variables on estimated tax evasion: evidence from Sub-Saharan Africa

Ya'u,

Umar,

Yunusa

et al. 2024

AJEMS

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PurposeMost research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.Design/methodology/approachThe study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.FindingsThe results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.Originality/valueThe new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

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Cash Is Alive: How Economists Explain Holding and Use of Cash

Shy

2023

Journal of Economic Literature

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Research on holding and use of cash involves many aspects, such as reasons for holding and hoarding cash, transactional demand for cash, cash management, type of spending paid with cash, type of consumer who pays cash, merchant acceptance, how consumers get cash, currency denominations, legal aspects, cash substitutes, and cost of cash. The purpose of this article is to introduce the reader to some of the research economists do on consumer holding and use of cash. (JEL D11, D12, E26, E31, E41, E42)

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Tax evasion policies and the demand for cash

Cited by 6 publications

References 75 publications

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Effects of some macroeconomics variables on estimated tax evasion: evidence from Sub-Saharan Africa

Cash Is Alive: How Economists Explain Holding and Use of Cash

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