Die Generation Y – gibt es die wirklich? Ein Historiker und zwei Ökonomen gehen dem populären Mythos über die Jugend von heute nach und zeigen, worin diese sich von ihren Eltern unterscheidet. Und: warum. Verwöhnt und oberflächlich, aber auch selbstbewusst und sinnsuchend: Die Autoren...

This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems. Thus, this paper analyses the relationship...

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct political say. This paper analyses the...