Tax avoidance versus tax evasion: on some determinants of the shadow economy

Reinhard Neck (), Jens Wächter and Friedrich Schneider ()

International Tax and Public Finance, 2012, vol. 19, issue 1, 104-117

Keywords: Shadow economy; Tax evasion; Tax avoidance; Tax system; Labor market regulation; H26; H31; H24 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (17)

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DOI: 10.1007/s10797-011-9197-5

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