Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/25968
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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.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo working paper|x1923en_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.type|aWorking Paperen_US
dc.identifier.ppn538033703en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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