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The Impact of Tax Morale and Institutional Quality on the Shadow Economy

Benno Torgler and Friedrich Schneider ()

CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA)

Abstract: 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.

Keywords: Shadow economy; tax morale; institutional quality; government intervention; corruption. (search for similar items in EconPapers)
JEL-codes: D73 D78 H2 H26 O17 O5 (search for similar items in EconPapers)
Date: 2007-01
New Economics Papers: this item is included in nep-dev, nep-pbe and nep-reg
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Citations: View citations in EconPapers (28)

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Related works:
Journal Article: The impact of tax morale and institutional quality on the shadow economy (2009) Downloads
Working Paper: The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2007) Downloads
Working Paper: The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2007) Downloads
Working Paper: The impact of tax morale and institutional quality on the shadow economy (2007) Downloads
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