The main aim of this article is to point out the possible measures of how to improve the study of informal employment in developed countries. We choose the case of Poland to examine whether the existing definitions and measurement methods are suitable for indicating the prevalence of informal...

To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship between the shadow economy and tax morale. Viewing tax morale as a measure of the symmetry between the codified laws and regulations of formal institutions (state morality)...