TY - GEN A1 - Berger, Wolfram A1 - Pickhardt, Michael A1 - Pitsoulis, Athanassios A1 - Prinz, Aloys A1 - Sarda, Jordi T1 - The hard shadow of the Greek economy: new estimates of the size of the underground economy and its fiscal impact T2 - Applied Economics Y1 - 2014 U6 - https://doi.org/10.1080/00036846.2014.896984 SN - 0003-6846 VL - 46 IS - 18 SP - 2190 EP - 2204 ER - TY - GEN A1 - Berger, Wolfram A1 - Salotti, Simone A1 - Sardà, Jordi T1 - Do fiscal decentralization and income inequality affect the size of the shadow economy? A panel data analysis for OECD countries T2 - Applied Economics Letters N2 - In this article, we study fiscal decentralization and inequality as driving forces of the shadow economy in advanced economies. Our empirical analysis suggests that a reduction in income inequality will contain the shadow economy, whereas expenditure and tax decentralization do not significantly impact it. As decentralization is generally believed to increase government efficiency, this result is indicative of already highly efficient public administrations. Our results further indicate that redistributive policies positively affect the size of the shadow economy, whereas the tax burden does not have any discernible effect on the shadow economy in our sample. Y1 - 2018 U6 - https://doi.org/10.1080/13504851.2017.1346356 SN - 1466-4291 SN - 1350-4851 VL - 25 IS - 8 SP - 571 EP - 575 ER -