Publication
2007
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also country data. Using more than 25 proxies that measure governance and institutional quality, the authors find strong support that its increase leads to a smaller shadow economy. They also show that an increase in tax morale reduces the size of the shadow economy.
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English (PDF, 54 pages, 271 KB) |
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Author | Benno Torgler, Friedrich Schneider |
Series | Leitner Program Working Papers |
Issue | 3 |
Publisher | Leitner Program in International & Comparative Political Economy |
Copyright | © 2007 Leitner Program |