SHADOW ECONOMY, TAX MORALE, GOVERNANCE AND INSTITUTIONAL QUALITY : A PANEL ANALYSIS

This paper analyses how governance or institutional quality and tax morale affect the shadoweconomy, using an international country panel and also within country data...

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Authors:	Torgler, Benno ; Schneider, Friedrich
Institutions:	CESifo GmbH <München>
Subject:	Arbeitsmotivation \| Schattenwirtschaft \| Regierung \| governments

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Table of Contents
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1. INTRODUCTION
2. THEORETICAL CONSIDERATIONS
2.1 Governance and Institutional Quality
2.2 Tax Morale
3. DATA
3.1 Shadow Economy
3.2 Governance and Institutional Quality
3.3 Tax Morale
4. EMPIRICAL RESULTS
4.1 Specification of the Test Equation
4.2 Empirical Results
4.3 Robustness Checks
4.4 Causality
5. WITHIN COUNTRY PANEL EVIDENCE
6. CONCLUSIONS
7. TABLES AND APPENDIX

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