Arbeitspapier
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 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.
- Sprache
-
Englisch
- Erschienen in
-
Series: Working Paper ; No. 0702
- Klassifikation
-
Wirtschaft
Bureaucracy; Administrative Processes in Public Organizations; Corruption
Positive Analysis of Policy Formulation and Implementation
Tax Evasion and Avoidance
Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- Thema
-
Shadow economy
tax morale
institutional quality
government intervention
corruption
Schattenwirtschaft
Steuermoral
Institutionelle Infrastruktur
Wirtschaftspolitik
Korruption
Schätzung
Welt
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Schneider, Friedrich
Torgler, Benno
- Ereignis
-
Veröffentlichung
- (wer)
-
Johannes Kepler University of Linz, Department of Economics
- (wo)
-
Linz
- (wann)
-
2007
- Handle
- Letzte Aktualisierung
-
20.09.2024, 08:21 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Schneider, Friedrich
- Torgler, Benno
- Johannes Kepler University of Linz, Department of Economics
Entstanden
- 2007
Ähnliche Objekte (12)
Shadow economy, tax morale, governance and institutional quality: A panel analysis
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Does Culture Influence Tax Morale? Evidence from Different European Countries
What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain
Attitudes Towards Paying Taxes in Austria: An Empirical Analysis
Local Autonomy, Tax Morale and the Shadow Economy
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy
Two sides of the same coin or two different coins? Exploring the duality of corruption in Latin America
Abgangszeugnis Friedrich Schneider
Schneider, Friedrich
Friedrich Schneiders Fertigung um 1 Gulden (1 Ort) jährlich aus seinen Gütern zu Simmozheim, so er der Pitanz des Klosters Herrenalb für 25 Gulden verkauft.
Shadow economy, tax morale, governance and institutional quality: A panel analysis
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Does Culture Influence Tax Morale? Evidence from Different European Countries
What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain
Attitudes Towards Paying Taxes in Austria: An Empirical Analysis
Local Autonomy, Tax Morale and the Shadow Economy
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy
Two sides of the same coin or two different coins? Exploring the duality of corruption in Latin America
Abgangszeugnis Friedrich Schneider
Schneider, Friedrich
Friedrich Schneiders Fertigung um 1 Gulden (1 Ort) jährlich aus seinen Gütern zu Simmozheim, so er der Pitanz des Klosters Herrenalb für 25 Gulden verkauft.
Shadow economy, tax morale, governance and institutional quality: A panel analysis
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Does Culture Influence Tax Morale? Evidence from Different European Countries
What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain
Attitudes Towards Paying Taxes in Austria: An Empirical Analysis
Local Autonomy, Tax Morale and the Shadow Economy
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy
Two sides of the same coin or two different coins? Exploring the duality of corruption in Latin America
Abgangszeugnis Friedrich Schneider
Schneider, Friedrich