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Keywords: Tax evasion
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Journal Articles
Cross-country variations in the participation of small businesses in the informal economy: An institutional asymmetry explanation
Available to Purchase
Journal of Small Business and Enterprise Development (2016) 23 (1): 3–24.
Published: 15 February 2016
... Limited 2016 European Union Tax evasion Shadow economy Informal sector This paper reports the first known cross-country survey of the extent to which small businesses participate in the informal economy, a sphere which worldwide is estimated as equivalent to 33 per cent of official...
