The impact of tax morale and institutional quality on the shadow economy

Arbeitspapier

This paper analyses how tax morale and countries’ institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow economy. Relatively new available data sources offer the unique opportunity to shed more light in the understanding of a topic that has received an increased attention. We find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: Working Paper ; No. 0702

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Bureaucracy; Administrative Processes in Public Organizations; Corruption ; Positive Analysis of Policy Formulation and Implementation ; Tax Evasion and Avoidance ; Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
• Thema: Shadow economy ; tax morale ; institutional quality ; government intervention ; corruption ; Schattenwirtschaft ; Steuermoral ; Institutionelle Infrastruktur ; Wirtschaftspolitik ; Korruption ; Schätzung ; Welt

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Schneider, Friedrich ; Torgler, Benno
• Ereignis: Veröffentlichung
• (wer): Johannes Kepler University of Linz, Department of Economics
• (wo): Linz
• (wann): 2007

Weitere Informationen

• Handle: http://hdl.handle.net/10419/73207
• Letzte Aktualisierung: 10.03.2025, 11:45 MEZ