Acknowledgments -- Introduction -- The drivers of the informal economy -- Tax morale and informality in post-socialist contexts / Diana Traikova -- The many shades of the grey economy in Romania / Rodica Ianole-Colin, Colin Vâlsan, Elena Druic? -- Evaluating the perceptions and realities of...

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)...