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Tax Evasion and Fiscal Sustainability: A Panel Assessment Using Informal-Economy Proxies

This study examines the relationship between informal economic activity and fiscal vulnerability, using the size of the informal economy as an empirical proxy for the tax-compliance problem associated with tax evasion. The analysis combines the World Bank Informal Economy Database, the World Bank Worldwide Governance Indicators (WGI) 2025 revision, and macroeconomic fiscal data supplied in the authors' existing workbook. The verified estimation sample comprises seven countries: Brazil, Germany, Ghana, Kenya, Nigeria, the United Kingdom, and the United States, observed annually from 2010 to 202…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	International Journal of Research and Innovation in Social Science
Date	2026-01-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.47772/ijriss.2026.100800777
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7213466008`

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Tax Evasion and Fiscal Sustainability: A Panel Assessment Using Informal-Economy Proxies. OpenAlex research, 2026. Vero Archive, record openalex:W7213466008.