Open AccessPosted Content
A Fuzzy Logic Approach to Modelling the Underground Economy
TLDR
In this paper, the authors used fuzzy set theory and fuzzy logic to construct an annual time series for the (unobservable) New Zealand underground economy over the period 1968 to 1994.Abstract:
The availability of data for the size of the "Underground Economy" is important for macroeconomic policy. We use fuzzy set theory and fuzzy logic to construct an annual time-series for the (unobservable) New Zealand underground economy over the period 1968 to 1994. Two input variables are used - the effective tax rate and an index of the degree of regulation. The resulting underground economy time-series is compared with one previously constructed by the second author using a structural "Multiple Indicators, Multiple Causes" (MIMIC) model. The two approaches each yield sensible, but somewhat different, pictures of the New Zealand underground economy over this period. The fuzzy logic approach to this measurement problem involves several subjective judgements, but our results are quite robust to these choices.read more
Citations
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Journal ArticleDOI
The structure of fuzzy preferences: Social choice implications
TL;DR: In this paper, it was shown that the dictatorship result still holds for a variety of fuzzy weak preference factorizations, even if the transitivity condition is weakened to its absolute minimum.
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Algorithms for complex interval‐valued q‐rung orthopair fuzzy sets in decision making based on aggregation operators, AHP, and TOPSIS
TL;DR: The aim of the present work is to develop the concept of complex interval‐valued q‐rung orthopair fuzzy set (CIVq‐ROFS) as a generalization of intervals‐valued complex fuzzy set(IVCFS) and q‐ rung orthopedic fuzzySet (q‐ ROFS), which can better express the time‐periodic problems and two‐dimensional information in a single set.
Posted Content
Keeping it Off the Books: An Empirical Investigation of Firms that Engage in Tax Evasion
TL;DR: In this article, the authors used a unique and recently available dataset that contains detailed information on firms from around the world to investigate factors that affect under-reporting behavior by firms and found that government corruption has the single largest causal effect on underreporting, resulting in the percentage of sales not reported to the tax authority being 53.4 percent higher.
Posted Content
Corruption and Foreign Direct Investment:What kind of relationship is there?
José Caetano,António Caleiro +1 more
TL;DR: In this paper, a fuzzy logic approach is used to determine conceivable clusters in the FDI-corruption space, which reveal the existence of two well-defined clusters: one is formed by high-level corruption countries, where, indeed, corruption is negatively correlated, in a significant way, with FDI; the other one is composed of low-level corrupt countries, and the influence of corruption on FDI is not so evident.
Book ChapterDOI
Simulating the relationship between the hidden economy and the tax level and tax mix in new zealand
TL;DR: In this article, the relative size of the hidden economy in New Zealand, over the period 1968 to 1994, and examines the impact of changes in both the aggregate tax burden and in the tax mix on underground economic activity in that country.
References
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Book
Fuzzy sets
TL;DR: A separation theorem for convex fuzzy sets is proved without requiring that the fuzzy sets be disjoint.
Book
Fuzzy sets and applications : selected papers
Lotfi A. Zadeh,Ronald R. Yager +1 more
TL;DR: This book discusses the role of Fuzzy Logic in the Management of Uncertainty in Expert Systems, and the concept of a Linguistic Variable and its application to Approximate Reasoning.
Book ChapterDOI
Modelling the hidden economy and the tax-gap in new zealand
TL;DR: In this article, a structural, latent variable, model for the hidden economy in New Zealand, and a separate currency-demand model were developed and used to generate an historical time-series index of hidden economic activity.
INCREASING SHADOW ECONOMIES ALL OVER THE WORLD - FICTION OR REALITY? A Survey of the Global Evidence of their Size and of their Impact
TL;DR: In this article, estimates about the size of the shadow economy in 67 developing, transition and OECD countries are presented, using various methods (currency demand, physical input (electricity) measure, model approach), which are discussed and criticized.