The paper investigates the implication of mass-media freedom on the level of taxation, using a panel-model approach. The data-set covers the period 2002-2010, including 120 states. The main obtained finding suggests a nonlinear cubic function, with U and inverted U-shapes. Except the minimal...

The paper explores the effects of shadow economy on tax revenues, in the case of several African countries, based on a panel-model approach. The dataset covers the period 1999-2007. The main results reveal that the change in shadow economy has a significant and negative impact on change in tax...