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Erscheinungsjahr: 
2007
Schriftenreihe/Nr.: 
Working Paper No. 0702
Verlag: 
Johannes Kepler University of Linz, Department of Economics, Linz
Zusammenfassung: 
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.
Schlagwörter: 
Shadow economy
tax morale
institutional quality
government intervention
corruption
JEL: 
D73
D78
H2
H26
O17
O5
Dokumentart: 
Working Paper

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