Williams, Colin C.; Horodnic, Ioana A. - In: Baltic Journal of Economics 15 (2015) 2, pp. 81-98
To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship between the shadow economy and tax morale. Viewing tax morale as a measure of the symmetry between the codified laws and regulations of formal institutions (state morality)...