Lindsay M. Tedds
University of Calgary
69 Papers
278 Citations
Lindsay M. Tedds is an academic researcher from University of Calgary. The author has contributed to research in topics: Basic income & Government. The author has an hindex of 11, co-authored 60 publications. Previous affiliations of Lindsay M. Tedds include University of Victoria & McMaster University.
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Papers
•Journal Article
Taxes and the Canadian underground economy
TL;DR: In this article, the authors report the results of an extensive empirical study into the size of the Canadian underground economy, its development from the mid 1970's to the mid 1990's, and some of the linkages between taxation policy and underground activity in this country.
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The Underground Economy in Canada
Lindsay M. Tedds
- 01 Jan 2005
TL;DR: The MIMIC model as mentioned in this paper uses information contained within relevant indicator and causal variables to estimate a time-path of the size of the hidden economy in Canada over the period 1976 to 2001.
•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.
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•Posted Content
The Canadian Underground and Measured Economies: Granger Causality Results
TL;DR: The authors examined the relationship between unreported and measured GDP in Canada and found that there is clear evidence of such causality from measured GDP to "hidden" output, but only very mild evidence of Granger causality in the reverse direction.
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•Posted Content
Estimating the Income Reporting Function for the Self-Employed
TL;DR: In this paper, the authors proposed a nonparametric approach which avoids functional form restrictions and allows the form of the reporting function to be uncovered rather than being imposed a priori, which is illustrated by estimating the effect of the Canadian Goods and Services Tax on income under-reporting by a sample of self-employed households.
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