Arbeitspapier
Shadow economy, tax morale, governance and institutional quality: a panel analysis
This 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 cross-sectional 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.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 2563
- Klassifikation
-
Wirtschaft
- Thema
-
Schattenwirtschaft
Steuermoral
Institutionelle Infrastruktur
Wirtschaftspolitik
Korruption
Schätzung
Welt
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Torgler, Benno
Schneider, Friedrich G.
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
2007
- Handle
- URN
-
urn:nbn:de:101:1-20080425330
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Torgler, Benno
- Schneider, Friedrich G.
- Institute for the Study of Labor (IZA)
Entstanden
- 2007
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