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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
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Torgler, Benno | | en_US |
| dc.contributor.author | | Schneider, Friedrich G. | | en_US |
| dc.date.accessioned | | 2007-07-23 | | en_US |
| dc.date.accessioned | | 2009-07-28T08:14:19Z | | - |
| dc.date.available | | 2009-07-28T08:14:19Z | | - |
| dc.date.issued | | 2007 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/25968 | | - |
| dc.description.abstract | | This 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.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 1923 | | en_US |
| dc.subject.jel | | D73 | | en_US |
| dc.subject.jel | | D78 | | en_US |
| dc.subject.jel | | H2 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.jel | | O17 | | en_US |
| dc.subject.jel | | O5 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | shadow economy | | en_US |
| dc.subject.keyword | | tax morale | | en_US |
| dc.subject.keyword | | governance quality | | en_US |
| dc.subject.keyword | | government intervention | | en_US |
| dc.subject.keyword | | corruption | | en_US |
| dc.subject.stw | | Schattenwirtschaft | | en_US |
| dc.subject.stw | | Steuermoral | | en_US |
| dc.subject.stw | | Institutionelle Infrastruktur | | en_US |
| dc.subject.stw | | Wirtschaftspolitik | | en_US |
| dc.subject.stw | | Korruption | | en_US |
| dc.subject.stw | | Schätzung | | en_US |
| dc.subject.stw | | Welt | | en_US |
| dc.title | | Shadow economy, tax morale, governance and institutional quality: a panel analysis | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 538033703 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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