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Sunday, August 2, 2020 | History

5 edition of The impact of tax morale and institutional quality on the shadow economy found in the catalog.

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

Benno Torgler

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

by Benno Torgler

  • 231 Want to read
  • 34 Currently reading

Published by IZA in Bonn, Germany .
Written in English

    Subjects:
  • Informal sector (Economics),
  • Taxpayer compliance

  • Edition Notes

    Statementby Benno Torgler, Friedrich Schneider.
    SeriesDiscussion paper -- no. 2541, Discussion paper (Forschungsinstitut zur Zukunft der Arbeit : Online) -- no. 2541
    ContributionsSchneider, Friedrich.
    Classifications
    LC ClassificationsHD5701
    The Physical Object
    FormatElectronic resource
    ID Numbers
    Open LibraryOL16251439M
    LC Control Number2007617583

    Fighting tax evasion and the shadow economy have been an important policy goals in OECD countries during recent decades. In order to do this one should have knowledge about the size and development of the shadow economy and shadow economy labor force as well as the reasons why people are engaged in shadow economy activities. Shadow economy, tax morale, governance and institutional quality: a panel analysis, IZA Discussion Paper, No. Vuletin, G.J. (). Measuring the Informal Economy in Latin America and the .

    "The impact of tax morale and institutional quality on the shadow economy" Journal of Economic Psychology (): – Key reference: [11] Feld, L. P., Schneider, F. "Survey on the shadow economy and undeclared earnings in OECD countries" German Economic Review .   The shadow economy can be defined as economic activities that escape detection in the official estimates of the Gross Domestic Product (GDP). A larger size of the informal sector poses a significant challenge for policymaking as it reduces the reliability of official estimators and increases the likelihood of adopting ineffective policies.

    Torgler, B. and Schneider, F. The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology 30 (2): Williams, C.C. Cash-in-hand work: the underground sector and the hidden economy of favours. Basingstoke: Palgrave Macmillan. Williams, C.C. . 1 Local Autonomy, Tax Morale and the Shadow Economy Benno Torgler ∗, Friedrich Schneider ** and Christoph A. Schaltegger *** Abstract Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is .


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The impact of tax morale and institutional quality on the shadow economy by Benno Torgler Download PDF EPUB FB2

The Impact of Tax Morale and Institutional Quality on the Shadow Economy* 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. 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. Downloadable. 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 size and development of the shadow economy. Relatively new data sources that have become available offer an.

The impact of tax morale and institutional quality on the shadow economy. 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 Cited by: page 1 out of 46 THE IMPACT OF TAX MORALE AND INSTITUTIONAL QUALITY ON THE SHADOW ECONOMY by Benno Torgler∗ and Friedrich Schneider** 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.

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 size and development of the shadow economy.

To test whether tax morale and institutional quality foster a lower level of shadow economy, we propose the following baseline equation: (1) SHADOW i = α + β 1 CTRL i + β 2 TAXM i + β 3 INSTIT i + REGION i + ε i where i indexes the countries in the sample, SHADOW i denotes the country’s level of shadow economy as a percentage of official Cited by: The Impact of Tax Morale and Institutional Quality on the Shadow Economy.

Benno Torgler and Friedrich Schneider (). NoCESifo Working Paper Series from CESifo 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. 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.

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

page 1 out of 54 SHADOW ECONOMY, TAX MORALE, GOVERNANCE AND INSTITUTIONAL QUALITY: A PANEL ANALYSIS by Benno Torgler∗ and Friedrich Schneider** Abstract: This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data.

CiteSeerX - Document Details (Isaac Councill, Lee Giles, Pradeep Teregowda): 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. "The impact of tax morale and institutional quality on the shadow economy," Journal of Economic Psychology, Elsevier, vol. 30(2), pagesApril. Friedrich Schneider & Benno Torgler, " The impact of tax morale and institutional quality on the shadow economy," Economics working papersDepartment of Economics, Johannes.

Tax morale and governance and institutional quality play a significant role in the determination of the size of the shadow econom y. Moreover, sub-factors also indicate. Working Paper: The Impact of Tax Morale and Institutional Quality on the Shadow Economy () Working Paper: The Impact of Tax Morale and Institutional Quality on the Shadow Economy () This item may be available elsewhere in EconPapers: Search for items with the same title.

BibTeX @MISC{Torgler07theimpact, author = {Benno Torgler and Friedrich Schneider and Cesifo Working and Paper No and Shadow Economy and Benno Torgler and Friedrich Schneider}, title = {THE IMPACT OF TAX MORALE AND INSTITUTIONAL QUALITY ON THE}, year = {}}.

The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms the value of taking the research a step further by looking at the determinants of tax morale. Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis The impact of tax morale and institutional quality on the.

The Impact of Tax Morale and Institutional Quality on the Shadow Economy Benno Torgler, Friedrich Schneider published in: Journal of Economic Psychology,30 (2),   This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data.

The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow economy. The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory.,To do this, a systematic search has been conducted using a library catalogue which provides access to more.The results show that shadow economy in ASEAN has increased since Thailand is a country with the largest shadow economy among the ASEAN member countries with an average of % of GDP.

On the other hand, the institutional quality shows a negative relationship with the development of shadow economy, except regulatory quality.Abstract. Background: A lower tax morality leads to an increased readiness to become active in the unofficial economy and causes the lack of public revenues.

Objectives: The aim of this paper is to investigate determinants that shape tax morale of Croatian citizens. Methods/Approach: An ordered logit model is employed to evaluate which determinants shape tax morale of Croatian citizens.