Does economic development mitigate tax evasion? evidence from evasional Kuznets curve
The purpose of this study is to estimate the size of the shadow economy in Malaysia for the period 1983 to 2013 using the currency demand approach (CDA). We employ the nonlinear autoregressive distributed lag (NARDL) modeling approach and calculate the loss in tax revenue (tax evasion) as a result o...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics and Management, Universiti Putra Malaysia
2018
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| Online Access: | http://psasir.upm.edu.my/id/eprint/16081/1/1%29%20Does%20Economic%20Development%20Mitigate%20Tax%20Evasion.pdf http://psasir.upm.edu.my/id/eprint/16081/ http://www.ijem.upm.edu.my/vol12_noS2/1)%20Does%20Economic%20Development%20Mitigate%20Tax%20Evasion.pdf |
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| Institution: | Universiti Putra Malaysia |
| Language: | English |