The Shadow Economy Determinants - The Case of Portugal

Authors

  • Maria Teresa Medeiros Garcia Lisbon School of Economics and Management, University of Lisbon, Portugal, and UECE/REM
  • Diogo Miguel Assunção de Freitas Sanches Lisbon School of Economics and Management, University of Lisbon, Portugal, and UECE/REM

Keywords:

Shadow Economy, Social Security, Portugal

Abstract

Despite the existence of many studies regarding the meaning and measurement of the shadow economy, literature dedicated to the study of its determinants is almost inexistent. Thus, this study intends to explore the impact of several variables on the shadow economy in Portugal, using data from 1983 to 2015. The findings suggest that social security expenditure and the real Gross Domestic Product (GDP) growth rate exerted negative impacts on the size of the shadow economy.

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Vol 6.2 of JOTA - Medeiros Garcia and Assunção de Freitas Sanches

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Published

04-06-2021

How to Cite

Medeiros Garcia, M. T., & Assunção de Freitas Sanches, D. M. (2021). The Shadow Economy Determinants - The Case of Portugal. Journal of Tax Administration, 6(2), 76–94. Retrieved from https://journals.docuracy.co.uk/jota/article/view/48