Torgler, Benno; Schneider, Friedrich - CESifo GmbH <München>
This paper analyses how governance or institutional quality and tax morale affect the shadoweconomy, using an … relatively small number of observations, and hardly any paper
has investigated tax morale and provides evidence using within …
increase leads to a smaller shadow economy. Moreover, an increase in tax morale reduces the
size of the shadow economy.
JEL …