The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to...

This two-volume set brings together a selection of key articles which examine the shadow economy and its relationship with underground activities. The set contains important work on surveys and conceptual considerations, theoretical approaches and policy implications. It further focuses on the...

This book makes a valuable, analytical contribution to recent debates on the ongoing institutional changes occurring within the European Union. It provides a comprehensive and diverse insight into a variety of areas, including in-depth studies of fiscal, monetary and voting issues, to help...

In this major book an internationally acclaimed group of scholars examines theoretical and applied topics of particular relevance to public choice analysis.

The shadow economy (also known as the black or underground economy) covers a vast array of trade, goods and services that are not part of the official economy of a country. This original and comprehensive Handbook presents the latest research on the size and development of the shadow economy,...