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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/10010294508
Using various methods estimates about the size of the shadow economy in 76 developing, transition and OECD countries are presented. The average size of the shadow economy (in percent of GDP) over 1989-93 in developing countries is 39 %, in transition countries 23 % and in OECD countries 12 %. An...
Persistent link: https://www.econbiz.de/10010294533
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10010294548