1. Introduction to formalizing the informal economy using an e-government approach -- 2. Theorizing an e-government approach towards formalizing the informal economy -- 3. E-government tools to formalize the informal economy -- 4. Conclusions: a future roadmap for the transition to formality...

The shadow economy has long been an area of research for policymakers. The determinants of underground activity of late have been identified as high tax burdens and increased regulation, but has this relationship always existed? This seminal work examines the shadow economy in Norway, Sweden,...