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dc.contributor.authorTorgler, Bennoen
dc.contributor.authorSchneider, Friedrich G.en
dc.date.accessioned2007-07-23-
dc.date.accessioned2009-07-28T08:14:19Z-
dc.date.available2009-07-28T08:14:19Z-
dc.date.issued2007-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1923en
dc.subject.jelD73en
dc.subject.jelD78en
dc.subject.jelH2en
dc.subject.jelH26en
dc.subject.jelO17en
dc.subject.jelO5en
dc.subject.ddc330en
dc.subject.keywordshadow economyen
dc.subject.keywordtax moraleen
dc.subject.keywordgovernance qualityen
dc.subject.keywordgovernment interventionen
dc.subject.keywordcorruptionen
dc.subject.stwSchattenwirtschaften
dc.subject.stwSteuermoralen
dc.subject.stwInstitutionelle Infrastrukturen
dc.subject.stwWirtschaftspolitiken
dc.subject.stwKorruptionen
dc.subject.stwSchätzungen
dc.subject.stwWelten
dc.titleShadow economy, tax morale, governance and institutional quality: a panel analysis-
dc.typeWorking Paperen
dc.identifier.ppn538033703en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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