TAX EVASION AND THE SIZE OF IRAN'S UNDERGROUND ECONOMY

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SADEGHI HOSSEIN; SHAKIBAEI A.R.

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Journal: NAMEH-YE-MOFID Year:2001 | Volume:7 | Issue:3 (27) Economics Page(s): 55-76

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Information Journal Paper

Title

TAX EVASION AND THE SIZE OF IRAN'S UNDERGROUND ECONOMY

Author(s)

SADEGHI HOSSEIN | SHAKIBAEI A.R. | Issue Writer Certificate

Keywords

UNDERGROUND ECONOMYQ4

TAX ECONOMYQ3

FUZZY SETQ4

FUZZY LOGICQ2

EFFECTIVE TAX RATEQ4

DEGREE OF REGULATION.Q4

Abstract

The availability of data for Tax Evasion and Iran's UNDERGROUND ECONOMY size of the UNDERGROUND ECONOMY is important for macroeconomic policy. We use FUZZY SET theory and FUZZY LOGIC to construct an annual time-series for Iranian (unobservable) UNDERGROUND ECONOMY & tax evasion over the period between 1343 tot378. Tow input variables are used- the EFFECTIVE TAX RATE and an index, of the DEGREE OF REGULATION. The FUZZY LOGIC approach to this measurement problem involves several subjective judgments, but the results are quite robust to these choices.

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APA: Copy

SADEGHI, HOSSEIN, & SHAKIBAEI, A.R.. (2001). TAX EVASION AND THE SIZE OF IRAN'S UNDERGROUND ECONOMY. NAMEH-YE-MOFID, 7(3 (27) Economics), 55-76. SID. https://sid.ir/paper/3493/en

Vancouver: Copy

SADEGHI HOSSEIN, SHAKIBAEI A.R.. TAX EVASION AND THE SIZE OF IRAN'S UNDERGROUND ECONOMY. NAMEH-YE-MOFID[Internet]. 2001;7(3 (27) Economics):55-76. Available from: https://sid.ir/paper/3493/en

IEEE: Copy

HOSSEIN SADEGHI, and A.R. SHAKIBAEI, “TAX EVASION AND THE SIZE OF IRAN'S UNDERGROUND ECONOMY,” NAMEH-YE-MOFID, vol. 7, no. 3 (27) Economics, pp. 55–76, 2001, [Online]. Available: https://sid.ir/paper/3493/en

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