Local autonomy, tax morale, and the shadow economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).

Review of "Christoph Schlingensief : art without borders" edited by Tara Forrest and Anna Teresa Scheer

Christoph Schlingensief: Art Without Borders, edited by Tara Forrest and Anna Teresa Scheer, is the first English-language collection of essays about this extraordinary German artist. As Forrest and Scheer suggest in their introduction, ‘access to Schlingensief’s highly challenging productions has been hampered by the fact that very little has been published on his oeuvre in the English-speaking world’. This collection aims to introduce English-speaking artists, scholars and academics to Schlingensief’s extensive, experimental, and at times highly controversial body of work across film, theatre, television, live art and activism...