Building on new behavioral and institutional theories, using a data set of about 450 variables and augmenting the Sala-i-Martin definition of robustness, we find evidence in support of the hypothesis that the standard causes of the shadow economy (SE), taxes, the administrative burden and labor...

Criteria for evaluation of systems of fiscal federalism are derived from the current state of the theory of fiscal federalism. In a second step we provide an overview of developments of fiscal federalism systems in OECD countries highlighting some existing trends. Third, an overview of Russia's...