Introduction to the Symposium on the Shadow Economy, Tax Behaviour, and Institutions

Catalina Granda-Carvajal () and Christoph Kogler

Working papers from Red Investigadores de Economía

Abstract: This JOIE Symposium features some of the most influential papers presented in the 7th version of the conference on The Shadow Economy, Tax Behaviour and Institutions. Accordingly, it brings together contributions from several disciplines and schools of thought in the social sciences and the humanities exploring such issues as the role of formal and informal institutions in understanding the shadow economy, the importance of social aversion in the motivations for tax compliance, and the dual nature of corruption. This introduction lays out the scope of the symposium, summarises the preceding literature on the topic, and provides a brief outline of each contributing article, noting that, although each paper focuses on a different economic and cultural context, they share several elements in common with alternative theories addressing the institutional, psychological, and sociological aspects of tax law compliance and other appropriate behaviours.

Keywords: shadow economy; tax behaviour; informal institutions; regional and country studies (search for similar items in EconPapers)
JEL-codes: D73 H30 K42 O17 O50 (search for similar items in EconPapers)
Pages: 11
Date: 2023-05
New Economics Papers: this item is included in nep-iue, nep-law, nep-pbe, nep-pke and nep-pub
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Journal Article: Introduction to the symposium on the shadow economy, tax behaviour, and institutions (2023)
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Persistent link: https://EconPapers.repec.org/RePEc:rie:riecdt:104

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