بررسی اثرات نامتقارن نیروی کار غیررسمی بردرآمدهای مالیات برارزش افزوده

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Dell’Anno, R. & Davidescu, A. A. (2019). “Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches”. Economic Analysis and Policy, 63(C) 130-149. https://doi.org/10.1016/j.eap.2019.05.002

Dell’Anno, R., Halicioglu, F. (2010). An ARDL Model of Unrecorded and Recorded Economies in Turkey. Journal of Economic Studies, 37 (6), 627–646

Di Caro, P. & Sacchi, A. (2020). “The heterogeneous effects of labor informality on VAT revenues: Evidence on a developed country”. Journal of Macroeconomics, 63(C). https://doi.org/10.1016/j.jmacro.2020.103190

Elbahnasawy, N. G. (2021). “Can e-government limit the scope of the informal economy”. Journal World Development, 139-105341. https://doi.org/10.1016/j.worlddev.2020.105341.

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Feld, L. P. & Schneider, F. (2010). “Survey on the Shadow Economy and Undeclared Earnings in OECD Countries”. German Economic Review, Verein für Socialpolitik, 11(2), 109-149. https://doi.org/10.1111/j.1468-0475.2010.00509.x

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Karimi, M. Sh.; Delangizan, S. & Heidarian, R. (2017). “The Investigation of the Impact of Hidden Economy on Tax Revenues and Economic Growth (MIMIC Approach)”. quarterly journal of Fiscal and Economic Policies, 5(19), 55-80. [In Persian]. http://qjfep.ir/article-1-569-en.html

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Maddah, M. & Farahati, M. (2019). “The Empirical Analysis of the Direct Effect of Unemployment on the Shadow Economy in Iran (Money Demand Approach)”. Journal of Economic Research (Tahghighat- E- Eghtesadi), 54(2), 419-441. https://doi.org/10.22059/jte.2019.71338

Motallebi, M.; Alizadeh, M. & Faraji, S. (2018). “Estimating Shadow Economy and Tax Evasion by Considering Behavioral Factors”. Journal of Applied Economics Studies in Iran, 7(27), 141-167. [In Persian]. https://doi.org/10.22084/aes.2018.16132.2633

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Sameti, M., Izadi, A., & Fathi, S. (2021). Determining Effective Factors on Tax Evasion using the Method of Meta-Analysis Abstract. Stable Economy Journal, 2(2), 1-22. (In Persian). https://doi.org/10.22111/SEDJ.2021.38231.1113.

Saha, D., & Sakib, R. H. (2019). A Comparative Analysis between Value added Tax (VAT) in Bangladesh & Goods and Services Tax (GST) in India.

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