The impact of tax morale and institutional quality on the shadow economy
Torgler, Benno & Schneider, Friedrich (2009) The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), pp. 228-245.
This paper uses a multivariate analysis to examine how countries‘ tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of these factors in understanding the level of and changes in the shadow economy. Newly available data sources offer the unique opportunity to further illuminate a topic that has received increased attention. After controlling for a variety of potential factors, we find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.
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|Item Type:||Journal Article|
|Keywords:||Shadow economy, Tax morale, Institutional quality, Government intervention, Corruption|
|Subjects:||Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Public Choice (140213)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Applied Economics not elsewhere classified (140299)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
|Copyright Owner:||Copyright 2008 Elsevier B.V. All rights reserved.|
|Deposited On:||21 Oct 2010 03:03|
|Last Modified:||29 Feb 2012 14:03|
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