Shadow Economy, Tax Morale, Governance andInstitutional 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. The literaturestrongly emphasizes the quantitative importance of these factors to understand the level andchanges of shadow economy...

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Year of publication:	2007
Authors:	Torgler, Benno ; Schneider, Friedrich
Institutions:	Forschungsinstitut zur Zukunft der Arbeit <Bonn>
Subject:	Korruption \| Schattenwirtschaft

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Extent:	809984 bytes 56 p. application/pdf
Series:	IZA - Forschungsinstitut zur Zukunft der Arbeit - Discussion Papers IZA Discussion Paper ; No. 2563 (2007)
Type of publication:	Book / Working Paper
Language:	English
Classification:	D73 - Bureaucracy; Administrative Processes in Public Organizations; Corruption ; D78 - Positive Analysis of Policy-Making and Implementation ; H2 - Taxation, Subsidies, and Revenue ; H26 - Tax Evasion ; O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements ; O5 - Economywide Country Studies ; Business administration. Other aspects ; Corporate taxation and accounting. Other aspects ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005863331