ARNIS SAUKA (Stockholm School of Economics in Riga)
The Shadow Economy and Tax Morale: Academic Contribution vs Impact to the Policy Debate
This presentation will discuss paper by Putnins and Sauka (2015) as well as its application- the Shadow Economy Index for the Baltic countries that has been run since 2009. Study develops a novel method that combines estimates of misreported business income, unregistered or hidden employees, and unreported wages, to arrive at an estimate of the size of a shadow economy as a percentage of GDP. Method is based on the premise that company managers are the most likely to know how much business income and wages go unreported due to their unique position in dealing with both of these types of income. This approach differs from most other studies of shadow economies, which largely focus on using macro indicators. We also analyze the factors that influence companies’ participation in the shadow economy.
Dr Arnis Sauka is Professor and Head of the Centre for Sustainable Business at the Stockholm School of Economics in Riga. Arnis has published in academic journals, including Journal of Business Ethics, International Small Business Journal, Journal of Comparative Economics, as well as is author of several edited volumes and book chapters. Drawing on his academic work, he has been extensively involved in applied research, included contracted reports for the OECD, various associations and NGOs. Arnis is co- author of the Shadow Economy Index for the Baltic Countries, author of the annual study on the Shadow Economy in the Construction Industry in Latvia, apart from other. He has participated in and acted as a project manager in several big scale international projects. Arnis has also been involved in management and consultancy activities, as well as is a frequent speaker in the national media commenting economic and business related issues. He has a Ph.D. from the University of Siegen (Germany) and has been a Visiting Scholar at Jönköping International Business School (Sweden) and University College London (U.K.).
Üritust korraldab Majandusteaduse ja innovatsiooni doktorikool, finantseerib Euroopa Liidu Regionaalarengu Fond (Tartu Ülikooli ASTRA projekt PER ASPERA).
European Union, European Regional Development Fund (University of Tartu’s ASTRA project PER ASPERA).