EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/25968
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorTorgler, Bennoen_US
dc.contributor.authorSchneider, Friedrich G.en_US
dc.date.accessioned2007-07-23en_US
dc.date.accessioned2009-07-28T08:14:19Z-
dc.date.available2009-07-28T08:14:19Z-
dc.date.issued2007en_US
dc.identifier.urihttp://hdl.handle.net/10419/25968-
dc.description.abstractThis paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow economy. However, the limited number of investigations use crosssectional country data with a relatively small number of observations, and hardly any paper has investigated tax morale and provides evidence using within country data. Using more than 25 proxies that measure governance and institutional quality we find strong support that its increase leads to a smaller shadow economy. Moreover, an increase in tax morale reduces the size of the shadow economy.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 1923en_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.keywordshadow economyen_US
dc.subject.keywordtax moraleen_US
dc.subject.keywordgovernance qualityen_US
dc.subject.keywordgovernment interventionen_US
dc.subject.keywordcorruptionen_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.titleShadow economy, tax morale, governance and institutional quality: a panel analysisen_US
dc.typeWorking Paperen_US
dc.identifier.ppn538033703en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

Files in This Item:
File Description SizeFormat
538033703.PDF259.2 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.