• 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