We study how the shadow economy affects pollution and how this effect depends on corruption levels in public … be accompanied by higher pollution levels. Our theoretical model predicts that controlling the levels of corruption can … levels of pollution are dependent on the levels of corruption. Our results hold when we control for the effects of other …

shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34 …

more than future generations, who - depending on pre-existing tax and tariff rates and the informal sector size - even may …

It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by … granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather … than to lose them as tax payers completely. Taxing according to expediency is, however, criticized by ordinary tax payers …

economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …, and we even show that the tax may lead to higher ad volumes. This unorthodox reaction to a tax may arise when consumers …