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The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Torgler, Benno; Schneider, Friedrich - 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 level and changes of...
Persistent link: https://www.econbiz.de/10012168259
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Shadow Economies Around the World: What Do We Know?
Schneider, Friedrich; Klinglmair, Robert - 2004
Using various statistical procedures, estimates about the size of the shadow economy in 110 developing, transition and OECD countries are presented. The average size of the shadow economy (in percent of official GDP) over 1999-2000 in developing countries is 41%, in transition countries 38% and...
Persistent link: https://www.econbiz.de/10012168173
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Size and Development of the Shadow Economy and of Do-it-Yourself Activities: The Case of Germany
Buhn, Andreas; Karmann, Alexander; Schneider, Friedrich - 2007
This paper presents the first MIMIC (multiple indicator multiple causes) model estimate of the size and development of the shadow economy and of do-it-yourself (DIY) activities in Germany from 1970 to 2005. By 2005, they reached a level of about 17% and 4.94%. While the shadow economy has...
Persistent link: https://www.econbiz.de/10012168272
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Shadow Economies of 145 Countries all over the World: What Do We Really Know?
Schneider, Friedrich - 2005
Estimations of the size and development of the shadow economy for 145 countries, including developing, transition and highly developed OECD economies over the period 1999 to 2003 are presented. The average size of the shadow economy (as a percent of ?official? GDP) in 2002/03 in 96 developing...
Persistent link: https://www.econbiz.de/10012168211
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Size and Development of the Shadow Economy in Germany and Austria: Some preliminary findings
Schneider, Friedrich - 2007
The size and development of the shadow economy of Germany and Austria is estimated, us-ing various estimation procedures. An increased burden of taxation and social security pay-ments, combined with intensive labor market regulation, quality of state institutions and the tax morale are the...
Persistent link: https://www.econbiz.de/10012168273
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Two sides of the same coin or two different coins? Exploring the duality of corruption in Latin America
Hugo, Ella; Savage, David; Schneider, Friedrich; … - 2021
The ambiguous phenomenon of corruption has long been the cause of great theoretical debate in economics. By using … Structural Equation Modelling, with the two types of corruption as a latent variable, this paper employs causal and indicative … variables specific to the Latin American region to test for rent seeking and systemic corruption in the period between 1980 …
Persistent link: https://www.econbiz.de/10012660590
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Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale
Feld, Lars P.; Frey, Bruno S. - 2006
The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. We argue instead that a psychological tax contract which establishes a fiscal exchange between the state and the citizens shapes tax compliance to a large...
Persistent link: https://www.econbiz.de/10012168243
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Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan
Gangl, Katharina; Kirchler, Erich; Lorenz, Christian; … - 2015
perceived corruption. The results indicate that both factors relate to tax non-filing and moreover, that perceived service …
Persistent link: https://www.econbiz.de/10012168457
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Corruption and the Shadow Economy: An Empirical Analysis
Dreher, Axel; Schneider, Friedrich - 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/10012168231
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Tax Morale in Asian Countries
Torgler, Benno - 2004
This paper analyses tax morale in several Asian countries. The descriptive analysis indicates that tax morale is very low in the Philippines and relatively high in Japan, China, and Bangladesh. In general Asia has a higher tax morale than OECD countries, which might indicate cultural...
Persistent link: https://www.econbiz.de/10012168172