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The impact of tax morale and institutional quality on the shadow economy

Schneider, Friedrich; Torgler, Benno - 2007

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

Illegal activities, but still value added ones (?): size, causes, and measurement of the shadow economies all over the world

Schneider, Friedrich - 2000

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

Shadow economy, tax morale, governance and institutional quality: A panel analysis

Schneider, Friedrich; Torgler, Benno - 2007

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

Informal and underground economy

Frey, Bruno S.; Schneider, Friedrich - 2000

unrecorded by the system of national income accounting, which has become the accepted standard in all countries of the world. The …

Persistent link: https://www.econbiz.de/10010294498

Grundzüge der föderalen Finanzverfassung aus ökonomischer Perspektive: Trennsystem vs. Verbundsystem

Schneider, Friedrich; Lenk, Thomas - 2000

Persistent link: https://www.econbiz.de/10010294566

Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris - 2001

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...

Persistent link: https://www.econbiz.de/10010294588

State and local taxation

Feld, Lars P; Schneider, Friedrich - 2000

accordingly between states and local jurisdictions. In such a world with a differentiated supply of publicly provided goods, each … properly guides a nation in an ideal world to an optimal multi-unit fiscal system. This is not necessarily the case in the real … world and some answers exist why fiscal systems are not optimal. …

Persistent link: https://www.econbiz.de/10010294603

Allowing for household preferences in emission trading-A contribution to the climate policy debate

Ahlheim, Michael; Schneider, Friedrich - 2000

In the context of emission trading it seems to be taken as given that people's preferences can be ignored with respect to the whole process of fixing emission targets and allocating emission permits to polluters. With this paper we want to reopen the debate on how citizens can be involved in...

Persistent link: https://www.econbiz.de/10010294613