Resource title

The impact of tax morale and institutional quality on the shadow economy

Resource image

image for OpenScout resource :: The impact of tax morale and institutional quality on the shadow economy

Resource description

This paper analyses how tax morale and countries institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow economy. Relatively new available data sources offer the unique opportunity to shed more light in the understanding of a topic that has received an increased attention. We find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.

Resource author

Benno Torgler, Friedrich G. Schneider

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/25944

Resource license

Adapt according to the presented license agreement and reference the original author.