Economists argue that such market-based policy instruments as environmental taxes and emission trading systems are the best way to target the negative effects of pollution. Yet there is no agreement about whether the use of these instruments is sufficient, whether they are deployed efficiently,...

Introduction / Christopher Bajada and Friedrich Schneider -- Taxpayer behaviour and motivations -- Illegal, immoral, fattening or what? : How deterrence and responsive regulation shape tax moral / Lars P. Feld and Bruno S. Frey -- Explaining taxpayer non-compliance through reference to taxpayer...

The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and...