The impact of tax morale and institutional quality on the shadow economy
Data(s) |
2009
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Resumo |
This paper uses a multivariate analysis to examine how countries‘ tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of these factors in understanding the level of and changes in the shadow economy. Newly available data sources offer the unique opportunity to further illuminate a topic that has received increased attention. After controlling for a variety of potential factors, we find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy. |
Formato |
application/pdf |
Identificador | |
Publicador |
Elsevier BV, North Holland |
Relação |
http://eprints.qut.edu.au/38032/1/C38032.pdf DOI:10.1016/j.joep.2008.08.004 Torgler, Benno & Schneider, Friedrich (2009) The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), pp. 228-245. |
Direitos |
Copyright 2008 Elsevier B.V. All rights reserved. |
Fonte |
QUT Business School; School of Economics & Finance |
Palavras-Chave | #140213 Public Economics- Public Choice #140299 Applied Economics not elsewhere classified #Shadow economy #Tax morale #Institutional quality #Government intervention #Corruption |
Tipo |
Journal Article |