Mitigating shadow economy through dual banking sector development in Malaysia

Theory argues that as long as the shadow economy is of sufficient size, the leakage or loss of tax revenue through tax evasion will also be substantial. In this chapter, we provide new estimates of the size of the shadow economy in Malaysia for the period 1971–2013. Further, we relate the shadow eco...

Full description

Bibliographic Details
Main Authors: Habibullah, Muzafar Shah, Abdul Hamid, Baharom, Din, Badariah, Furuoka, Fumitaka
Format: Book Section
Language:English
Published: Palgrave Macmillan 2017
Online Access:http://psasir.upm.edu.my/id/eprint/63787/
http://psasir.upm.edu.my/id/eprint/63787/1/Mitigating%20shadow%20economy%20through%20dual%20banking%20sector%20development%20in%20Malaysia.pdf
_version_ 1848854862034370560
author Habibullah, Muzafar Shah
Abdul Hamid, Baharom
Din, Badariah
Furuoka, Fumitaka
author_facet Habibullah, Muzafar Shah
Abdul Hamid, Baharom
Din, Badariah
Furuoka, Fumitaka
author_sort Habibullah, Muzafar Shah
building UPM Institutional Repository
collection Online Access
description Theory argues that as long as the shadow economy is of sufficient size, the leakage or loss of tax revenue through tax evasion will also be substantial. In this chapter, we provide new estimates of the size of the shadow economy in Malaysia for the period 1971–2013. Further, we relate the shadow economy to its determinants as measured by the misery index. This chapter reveals that the relationship between the shadow economy and financial development in Malaysia exhibits an inverted U-shaped curve. The chapter concludes that the Malaysian government should embark on programs that can reduce the size of the shadow economy, relying on its dual banking system of Islamic and conventional banks.
first_indexed 2025-11-15T11:16:36Z
format Book Section
id upm-63787
institution Universiti Putra Malaysia
institution_category Local University
language English
last_indexed 2025-11-15T11:16:36Z
publishDate 2017
publisher Palgrave Macmillan
recordtype eprints
repository_type Digital Repository
spelling upm-637872019-10-24T07:21:38Z http://psasir.upm.edu.my/id/eprint/63787/ Mitigating shadow economy through dual banking sector development in Malaysia Habibullah, Muzafar Shah Abdul Hamid, Baharom Din, Badariah Furuoka, Fumitaka Theory argues that as long as the shadow economy is of sufficient size, the leakage or loss of tax revenue through tax evasion will also be substantial. In this chapter, we provide new estimates of the size of the shadow economy in Malaysia for the period 1971–2013. Further, we relate the shadow economy to its determinants as measured by the misery index. This chapter reveals that the relationship between the shadow economy and financial development in Malaysia exhibits an inverted U-shaped curve. The chapter concludes that the Malaysian government should embark on programs that can reduce the size of the shadow economy, relying on its dual banking system of Islamic and conventional banks. Palgrave Macmillan 2017 Book Section PeerReviewed text en http://psasir.upm.edu.my/id/eprint/63787/1/Mitigating%20shadow%20economy%20through%20dual%20banking%20sector%20development%20in%20Malaysia.pdf Habibullah, Muzafar Shah and Abdul Hamid, Baharom and Din, Badariah and Furuoka, Fumitaka (2017) Mitigating shadow economy through dual banking sector development in Malaysia. In: Islamic Economies: Stability, Markets and Endowments. Palgrave CIBFR Studies in Islamic Finance . Palgrave Macmillan, Cham, Switzerland, pp. 41-62. ISBN 9783319479361 10.1007/978-3-319-47937-8_4
spellingShingle Habibullah, Muzafar Shah
Abdul Hamid, Baharom
Din, Badariah
Furuoka, Fumitaka
Mitigating shadow economy through dual banking sector development in Malaysia
title Mitigating shadow economy through dual banking sector development in Malaysia
title_full Mitigating shadow economy through dual banking sector development in Malaysia
title_fullStr Mitigating shadow economy through dual banking sector development in Malaysia
title_full_unstemmed Mitigating shadow economy through dual banking sector development in Malaysia
title_short Mitigating shadow economy through dual banking sector development in Malaysia
title_sort mitigating shadow economy through dual banking sector development in malaysia
url http://psasir.upm.edu.my/id/eprint/63787/
http://psasir.upm.edu.my/id/eprint/63787/
http://psasir.upm.edu.my/id/eprint/63787/1/Mitigating%20shadow%20economy%20through%20dual%20banking%20sector%20development%20in%20Malaysia.pdf