The impact of tax morale and institutional quality on the shadow economy
By: by Benno Torgler, Friedrich Schneider.
Contributors: Schneider, Friedrich.
Series: Discussion paper -- no. 2541; Discussion paper (Forschungsinstitut zur Zukunft der Arbeit : Online) -- no. 2541
Publisher: IZA
Published: 2007
Place of publication: Bonn, Germany
Language: eng
Format: Electronic resource
Subjects: Informal sector (Economics); Taxpayer compliance
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"--Forschungsinstitut zur Zukunft der Arbeit web site.
Notes: Title from PDF file as viewed on 3/16/2007.

Includes bibliographical references.

Also available in print.

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Mode of access: World Wide Web.