The impact of tax morale and institutional quality on the shadow economy
"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 s...
| Main Authors: | , |
|---|---|
| Institution: | ETUI-European Trade Union Institute |
| Format: | TEXT |
| Language: | English |
| Published: |
Bonn
2007
IZA |
| Subjects: | |
| Online Access: | https://www.labourline.org/KENTIKA-19292654124910108369-The-impact-of-tax-morale-and-i.htm |
| _version_ | 1771659900997337090 |
|---|---|
| author | Torgler, Benno Schneider, Friedrich |
| author_facet | Torgler, Benno Schneider, Friedrich |
| collection | Library items |
| description | "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. " |
| format | TEXT |
| id | 19292654124910108369_fb683fc4215d4c5880849223879d1843 |
| institution | ETUI-European Trade Union Institute |
| is_hierarchy_id | 19292654124910108369_fb683fc4215d4c5880849223879d1843 |
| is_hierarchy_title | The impact of tax morale and institutional quality on the shadow economy |
| language | English |
| physical | 46 p. Digital |
| publishDate | 2007 |
| publisher | Bonn IZA |
| spellingShingle | Torgler, Benno Schneider, Friedrich fiscal policy hidden economy international social institution statistics taxation The impact of tax morale and institutional quality on the shadow economy |
| thumbnail | https://www.labourline.org/Image_prev.jpg?Archive=117406893568 |
| title | The impact of tax morale and institutional quality on the shadow economy |
| topic | fiscal policy hidden economy international social institution statistics taxation |
| url | https://www.labourline.org/KENTIKA-19292654124910108369-The-impact-of-tax-morale-and-i.htm |