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

Benno Torgler and Friedrich Schneider ()

Journal of Economic Psychology, 2009, vol. 30, issue 2, 228-245

Abstract: 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.

Keywords: Shadow; economy; Tax; morale; Institutional; quality; Government; intervention; Corruption (search for similar items in EconPapers)
Date: 2009
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (272)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0167-4870(08)00063-9
Full text for ScienceDirect subscribers only

Related works:
Working Paper: The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2007)
Working Paper: The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2007)
Working Paper: The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2007)
Working Paper: The impact of tax morale and institutional quality on the shadow economy (2007)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:joepsy:v:30:y:2009:i:2:p:228-245

Access Statistics for this article

Journal of Economic Psychology is currently edited by G. Antonides and D. Read

More articles in Journal of Economic Psychology from Elsevier
Bibliographic data for series maintained by Catherine Liu ().