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Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis

Torgler, Benno; Schneider, Friedrich - CESifo - 2007

This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...

Persistent link: https://www.econbiz.de/10005094368

The Impact of Tax Morale and Institutional Quality on the Shadow Economy

Torgler, Benno; Schneider, Friedrich - CESifo - 2007

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 size and development of...

Persistent link: https://www.econbiz.de/10005181473

Corruption and the Shadow Economy: An Empirical Analysis

Dreher, Axel; Schneider, Friedrich - CESifo - 2006

This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption … that the shadow economy reduces corruption in high income countries, but increases corruption in low income countries. We … also find that stricter regulations increase both corruption and the shadow economy. …

Persistent link: https://www.econbiz.de/10005406312