Arbeitspapier
The impact of tax morale and institutional quality on the shadow economy
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.
- Sprache
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Englisch
- Erschienen in
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Series: Working Paper ; No. 0702
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
tax morale
institutional quality
government intervention
corruption
Schattenwirtschaft
Steuermoral
Institutionelle Infrastruktur
Wirtschaftspolitik
Korruption
Schätzung
Welt
Torgler, Benno
- Handle
- Letzte Aktualisierung
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20.09.2024, 08:21 MESZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Schneider, Friedrich
- Torgler, Benno
- Johannes Kepler University of Linz, Department of Economics
Entstanden
- 2007