This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an … factors to understand the level and changes of shadow economy. However, the limited number of investigations use cross … support that its increase leads to a smaller shadow economy. Moreover, an increase in tax morale reduces the size of the …

This paper analyses how tax morale and countries? institutional quality affect the shadow economy, controlling in a … factors to understand the level and changes of shadow economy. Relatively new available data sources offer the unique … that a higher tax morale and a higher institutional quality lead to a smaller shadow economy. …

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. …