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dc.contributor.authorTorgler, Bennoen_US
dc.contributor.authorSchneider, Friedrich G.en_US
dc.date.accessioned2007-05-23en_US
dc.date.accessioned2009-07-28T08:14:01Z-
dc.date.available2009-07-28T08:14:01Z-
dc.date.issued2007en_US
dc.identifier.urihttp://hdl.handle.net/10419/25944-
dc.description.abstractThis 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.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 1899en_US
dc.subject.jelD73en_US
dc.subject.jelD78en_US
dc.subject.jelH2en_US
dc.subject.jelH26en_US
dc.subject.jelO17en_US
dc.subject.jelO5en_US
dc.subject.ddc330en_US
dc.subject.stwSchattenwirtschaften_US
dc.subject.stwSteuermoralen_US
dc.subject.stwInstitutionelle Infrastrukturen_US
dc.subject.stwWirtschaftspolitiken_US
dc.subject.stwKorruptionen_US
dc.subject.stwSchätzungen_US
dc.subject.stwWelten_US
dc.titleThe impact of tax morale and institutional quality on the shadow economyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn529371960en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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