Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/73207
Authors: 
Schneider, Friedrich
Torgler, Benno
Year of Publication: 
2007
Series/Report no.: 
Working Paper, Department of Economics, Johannes Kepler University of Linz 0702
Abstract: 
This 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.
Subjects: 
Shadow economy
tax morale
institutional quality
government intervention
corruption
JEL: 
D73
D78
H2
H26
O17
O5
Document Type: 
Working Paper

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