Kyrkopoulou and Palivos examine the interaction between the informal sector of the economy and undocumented immigration. For this purpose, they use a search and matching model with two sectors, a formal and an informal one. Native workers can work in both sectors, whereas undocumented immigrants...

The aim of this study is to examine the moderator effect of strength of auditing and reporting standards on the relationship between corruption and tax burden in the Organisation for Economic Co-operation and Development (OECD) countries. The study was conducted on annual data during the period...