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What drives entrepreneurs underground? The role of tax morale

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  • Aziz N. Berdiev
  • James W. Saunoris

Abstract

Using novel cross-country data, we examine whether and to what extent tax morale impacts informal entrepreneurship. Employing instrumental variables strategy, we find that countries with higher tax morale enjoy lower informal entrepreneurship.

Suggested Citation

  • Aziz N. Berdiev & James W. Saunoris, 2019. "What drives entrepreneurs underground? The role of tax morale," Applied Economics Letters, Taylor & Francis Journals, vol. 26(10), pages 818-822, June.
    • Handle: RePEc:taf:apeclt:v:26:y:2019:i:10:p:818-822
    DOI: 10.1080/13504851.2018.1497847
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    Cited by:

    1. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
    2. Aziz N. Berdiev & James W. Saunoris, 2023. "The case for independence: Does central bank independence curb the spread of the underground economy?," Kyklos, Wiley Blackwell, vol. 76(3), pages 407-435, August.
    3. Davidescu, Adriana AnaMaria & Petcu, Monica Aureliana & Curea, Stefania Cristina & Manta, Eduard Mihai, 2022. "Two faces of the same coin: Exploring the multilateral perspective of informality in relation to Sustainable Development Goals based on bibliometric analysis," Economic Analysis and Policy, Elsevier, vol. 73(C), pages 683-705.

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