tax policies and state regulation, which, if they rise, increase both. Furthermore the discussion of the recent literature … ; shadow labor force ; tax morale ; tax pressure ; state regulation …

Economic growth in Russia in the first decade of this century almost doubled the country's GDP but was accompanied by …

This paper analyses how tax morale and countries' institutional quality affect the shadow economy, controlling in a … that a higher tax morale and a higher institutional quality lead to a smaller shadow economy. …

This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an …-sectional country data with a relatively small number of observations, and hardly any paper has investigated tax morale and provides … support that its increase leads to a smaller shadow economy. Moreover, an increase in tax morale reduces the size of the …

economy ; tax burden ; regulation ; unemployment ; cointegration ; error correction models ; MIMIC models …

; regulation ; tax burden …

This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow … analysis provides strong evidence of a positive relationship between income tax rates and the size of the shadow economy. The … effects of structural progressivity and complexity of national tax schedules are also found to be positive and statistically …