| Generalized Method of Moments | ||
| Dependent Variable: VAT Gap | ||
| Independent Variable | Coefficient | p-value |
| Constant | 0.350 (0.070) | 0.000 |
| Corruption Perception Index | −0.004* (0.001) | 0.000 |
| GDP per Capita | −3.74E−08 (0.000) | 0.942 |
| GINI Index | 0.002 (0.002) | 0.286 |
| Shadow Economy (% GDP) | 0.008 (0.157) | 0.955 |
| Population | −3.54E−10 (0.000) | 0.183 |
| Unemployment Rate | −0.142 (0.130) | 0.272 |
| R2 | 0.439 |
|
| Adjusted R2 | 0.418 | |
| Durbin-Watson | 0.169 | |