Using surveys of the Czech Republic we measure how the percentage of tax evaders evolved from 1995 until 2006. We find that at first evasion rose, leveled off, and then fell along an inverse-U path, suggesting the existence of what we call an evasional Kuznets curve. Part of the curve can be explained by conventional tax evasion theories of personal gain and another part of the curve from variables inspired by the Downsian model of political participation. Using this curve we advocate that evasion rises as taxes increase, summed with a curve along which evasion falls as governments become less corrupt and people stop curtail that part of their evasion which acted as a form of political protest. Separating these two curves and estimating their parameters may shed a light on determinants of tax evasion during transition and help policy makers to choose an optimal approach. Yet most of the curve arises from forces still not understood, what we call the "dark matter" of tax evasion.
中国は，国有企業や政府が経済のなかで大きな役割を果たす「国家資本主義」と言えるのか，また国有企業の役割は拡大しているのかどうかを検証した．その結果，リーマンショック以後，国有企業が GDP に占める割合は第 3 次産業を中心にやや拡大したことがわかった．だが，中国共産党は2013年11月の決議によって「国家資本主義」的な体制を志向することをやめており，今後はより民間セクターの比重を高めた体制への移行を目指している．