The shadow (underground) economy plays a major role in many countries. People evade taxes and regulations by working in the shadow economy or by employing people illegally. On the one hand, this unregulated economic activity can result in reduced tax revenue and public goods and services, lower...

The shadow (underground) economy plays a major role in many countries. People evade taxes and regulations by working in the shadow economy or by employing people illegally. On the one hand, this unregulated economic activity can result in reduced tax revenue and public goods and services, lower...

Introduction / Christopher Bajada and Friedrich Schneider -- Taxpayer behaviour and motivations -- Illegal, immoral, fattening or what? : How deterrence and responsive regulation shape tax moral / Lars P. Feld and Bruno S. Frey -- Explaining taxpayer non-compliance through reference to taxpayer...