This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989–2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if...

This study investigated the relationship between the informal economy and sustainable development, focussing on how the shadow economy influenced the achievement of the 17 Sustainable Development Goals (SDGs) formulated in the 2030 Agenda in Europe. The research used data extracted from the...

In this paper we challenge the common interpretation of Rawls' Theory of Justice as Fairness by showing that this Theory, as outlined in the Restatement (Rawls 2001), goes well beyond the definition of a distributive value judgment, in such a way as to embrace efficiency issues as well. A simple...

A double disadvantage occurs when the interaction of two disadvantages generates an additional disadvantage. We show that second-generation immigrant children in the Italian primary school experience a double disadvantage that, relative to the average native, reduces scores in Italian by 17% and...

Distributive value judgments based on the 'origins' of economic inequalities (e.g. circumstances and responsible choices) are increasingly evoked to argue that 'the worst form of inequality is to try to make unequal things equal'. However, one may reasonably agree that distributive value...

Distributive value judgments based on the 'origins' of economic inequalities (e.g. circumstances and responsible choices) are increasingly evoked to argue that 'the worst form of inequality is to try to make unequal things equal'. However, one may reasonably agree that distributive value...

In this paper, the authors challenge the common interpretation of Rawls' Theory of Justice as Fairness by showing that this theory, as outlined in the restatement (Rawls, Justice as Fairness: a Restatement, 2001), goes well beyond the definition of a distributive value judgment, in such a way as...

Using an enhanced MIMIC method, this paper presents new and long-run estimates of the Informal Economy (IE) for 152 countries from 1997 to 2022. We address several limitations found in previous estimates of the IE, notably issues surrounding the missing values, time-invariant country...

This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989-2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if governments...