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In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment...
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decentralization. We argue that federalism is a constitutional institution whereas decentralization is (the outcome of) a policy choice … and that the two ought to be systematically distinguished because decentralization can also occur in non … result, implying that a more fine-grained differentiation beyond the distinction between federalism and decentralization …
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Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
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