Increasing the tax compliance of self-employed business owners (particularly of trade-specific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...

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...

This paper analyses how tax morale and countries´ institutional quality affect the shadoweconomy, controlling in a multivariate analysis for a variety of potential factors. The literaturestrongly emphasizes the quantitative importance of these factors to understand the level andchanges of...

This paper analyses how governance or institutional quality and tax morale affect the shadoweconomy, using an international country panel and also within country data...