Vol. 2 No. 1 (2016): Special Issue: The Shadow Economy

This special issue of JOTA draws on the papers presented and discussed at the 4th Shadow Conference that took place at the Tax Administration Research Centre, University of Exeter, on 23-25 July 2015, the themes of which were the shadow economy, tax evasion and fiscal intermediaries:

Edgar L. Feige - Reflections on the Meaning and Measurement of Unobserved Economies: What do we really know about the “Shadow Economy”?

Trevor Breusch - Estimating the Underground Economy using MIMIC Models

Martin Neumann, Nicholas Sartor - A Semantic Network Analysis of Laundering Drug Money

Julia Braun, Matthias Kasper, Alicja Majdanska, Maryte Somare - Drivers of Suspicious Transaction Reporting Levels: Evidence from a Legal and Economic Perspective

Cécile Bazart, Aurélie Bonein, Sascha Hokamp, Götz Seibold - Behavioural Economics and Tax Evasion: Calibrating an Agent-based Econophysics Model with Experimental Tax Compliance Data

Michael Engelschalk, Jan Loeprick - The Taxation of Micro and Small Businesses in Transition Economies: Country Experience of the Introduction of Special Tax Regimes