The Effect of Transparency Policies on Shadow Economy

• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: KI BEOM BINH MYUNGHO PARK SEOKJIN WOO
• 간행물 정보: 『한국재정학회 학술대회 논문집』2012년도 춘계학술대회 논문집, 1~13쪽, 전체 13쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2012.03.30

영문 초록

This paper provides a new and simple methodology to examine the relative size of the shadow economy to the official one using the classical money quantity identity. We measure the shadow economy size in Korea annually. In Korea, the various transparency policy measures have been enforced by government to excavate the tax source in commercial transactions. We find the significant evidence that the credit card encouragement and cash payment receipt system has an effect on reducing the shadow economy size.

목차

Abstract

1. Introduction

2. Institutional Backgrounds for Transparency Policies in Korea

3. Model and Estimation

4. Data and Results

5. Conclusions

References