large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds …

developed 39 OECD countries. The influential factors on the shadow economy are tax policies and state regulation, which, if they …. Specifically it is shown that the main driving forces are unemployment, self-employment and the tax burden, which have different … by self-employment (22.2%), unemployment (16.9%), personal income taxes (13.1%) and tax morale (9.5%) …

influential factors on the shadow economy and/or shadow labor force are tax policies and state regulation, which, if they rise …

: two standard measurements, namely the tax wedge and themarginal effective tax rate (METR); and a new, innovative … thatindividuals are facing is, the more likely they are to work informally. The tax wedge, on theother hand, yields a negative … correlation. This indicates that the tax wedge is not sufficientlycapturing disincentives for formal work. We also conclude that …

This paper analyses how governance or institutional quality and tax morale affect the shadoweconomy, using an …

The enforcement of compliance with tax regulation is a complex task. This is particularly the case when the … administrative capacity of the tax authority is low, as it often happens in developing and transition countries. This paper draws on … some international experiences in fighting tax evasion to identify tools that can be used to reduce underreporting by …

As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can … help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax …