IDEAS home Printed from https://ideas.repec.org/r/iza/izadps/dp2541.html
   My bibliography  Save this item

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

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
  2. Richard Agbanyo & Godwin Musah & James Ntiamoah Doku & Joseph Quarshie & Nyuregbee Yahbewobr Dery, 2024. "Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(4), pages 2063-2095, May.
  3. Larissa Batrancea & Anca Nichita & Ioan Batrancea & Lucian Gaban, 2018. "The Strenght of the Relationship Between Shadow Economy and Corruption: Evidence from a Worldwide Country-Sample," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 138(3), pages 1119-1143, August.
  4. Hermann Ndoya hegueu & Aristophane Djeufack dongmo, 2021. "Urbanization, Governance and Informal Economy: an African Tale," Economics Bulletin, AccessEcon, vol. 41(3), pages 1525-1540.
  5. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
  6. Lars P. Feld & Friedrich Schneider, 2011. "Survey on the Shadow Economy and Undeclared Work in OECD Countries," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 2, Edward Elgar Publishing.
  7. Sørensen, Jens Fyhn Lykke, 2011. "Undeclared work: A dark side of social trust?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 40(6), pages 888-894.
  8. Branimir Jovanovic, 2015. "Kalman Filter Estimation of the Unrecorded Economy in Macedonia," Working Papers 2015-02, National Bank of the Republic of North Macedonia.
  9. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
  10. Khorana, Sangeeta & Caram, Santiago & Biagetti, Marco, 2021. "Vicious Circle or New Paradigm? Exploring the Impact of Shadow Economy on Labour Market in Latin America and Eurozone," GLO Discussion Paper Series 983, Global Labor Organization (GLO).
  11. Friedrich Schneider, 2014. "In the Shadow of the State – The Informal Economy and Informal Economy Labor Force," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 4, pages 227-248, December.
  12. repec:bla:germec:v:11:y:2010:i::p:109-149 is not listed on IDEAS
  13. Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.
  14. Maciej Beręsewicz & Dagmara Nikulin, 2018. "Informal employment in Poland: an empirical spatial analysis," Spatial Economic Analysis, Taylor & Francis Journals, vol. 13(3), pages 338-355, July.
  15. Feld Lars P. & Schneider Friedrich, 2010. "Survey on the Shadow Economy and Undeclared Earnings in OECD Countries," German Economic Review, De Gruyter, vol. 11(2), pages 109-149, May.
  16. Benno Torgler, 2014. "Can Tax Compliance Research Profit from Biology?," CREMA Working Paper Series 2014-08, Center for Research in Economics, Management and the Arts (CREMA).
  17. Owolabi, Adegboyega O. & Berdiev, Aziz N. & Saunoris, James W., 2022. "Is the shadow economy procyclical or countercyclical over the business cycle? International evidence," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 257-270.
  18. L. S. Di Mauro & A. Pluchino & A. E. Biondo, 2018. "A Game of Tax Evasion: evidences from an agent-based model," Papers 1809.08146, arXiv.org.
  19. Dominik H. Enste, 2018. "The shadow economy in industrial countries," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-11, November.
  20. Dell’Anno, Roberto & Davidescu, Adriana AnaMaria, 2019. "Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 130-149.
  21. Emmanuel U. Haruna, 2023. "The multidimensional effect of financial development on the shadow economy in Africa: A dynamic panel analysis approach," International Economics and Economic Policy, Springer, vol. 20(2), pages 327-365, May.
  22. Luisanna Onnis & Patrizio Tirelli, 2010. "Challenging the popular wisdom. New estimates of the unobserved economy," Working Papers 184, University of Milano-Bicocca, Department of Economics, revised Apr 2010.
  23. Gaetano Lisi, 2012. "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," EERI Research Paper Series EERI_RP_2012_21, Economics and Econometrics Research Institute (EERI), Brussels.
  24. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0727, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  25. Gebhard Kirchgässner, 2017. "On Estimating the Size of the Shadow Economy," German Economic Review, Verein für Socialpolitik, vol. 18(1), pages 99-111, February.
  26. Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?," IZA Discussion Papers 6275, Institute of Labor Economics (IZA).
  27. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy, Elsevier, vol. 38(2), pages 313-339, September.
  28. Benno Torgler, 2014. "Can Tax Compliance Research Profit from Biology?," QuBE Working Papers 025, QUT Business School.
  29. Colin C Williams & Junhong Yang, 2017. "Tackling falsely-declared salaries in Bulgaria: evidence from a 2015 survey," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 333-351, September.
  30. Psychoyios, Dimitrios & Missiou, Olympia & Dergiades, Theologos, 2021. "Energy based estimation of the shadow economy: The role of governance quality," The Quarterly Review of Economics and Finance, Elsevier, vol. 80(C), pages 797-808.
  31. Halla Martin, 2012. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-27, April.
  32. Alfano, Vincenzo & Ercolano, Salvatore, 2021. "Social capital, quality of institutions and lockdown. Evidence from Italian provinces," Structural Change and Economic Dynamics, Elsevier, vol. 59(C), pages 31-41.
  33. Aysel Amir & Korhan Gökmenoğlu, 2023. "Analyzing the Drivers of the Shadow Economy for the Case of the CESEE Region," Journal of Economics / Ekonomicky casopis, Institute of Economic Research, Slovak Academy of Sciences, vol. 71(2), pages 155-181, February.
  34. Nicolas Jacquemet & Stephane Luchini & Antoine Malézieux & Jason Shogren, 2016. "Is tax evasion a personality trait ? An empirical evaluation of psychological determinants of "tax morale" [L'évasion fiscale est-elle un trait de personnalité ? Une évaluation empirique ," Post-Print halshs-01476519, HAL.
  35. repec:ces:ifodic:v:14:y:2017:i:4:p:19267788 is not listed on IDEAS
  36. Lory Barile, 2012. "The Impact of Governmental Signals on Environmental Morale: a 'behavioural' approach," Department of Economics Working Papers 3/12, University of Bath, Department of Economics.
  37. Colin C. Williams & Slavko Bezeredi, 2018. "Evaluating Policy Approaches Towards Undeclared Work: Some Lessons from FYR of Macedonia," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 16(2), pages 171-187.
  38. Prianto Budi Saptono & Gustofan Mahmud & Fauzilah Salleh & Intan Pratiwi & Dwi Purwanto & Ismail Khozen, 2024. "Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation," Economies, MDPI, vol. 12(5), pages 1-36, April.
  39. Axel Möhlmann, 2014. "Persistence or Convergence? The East-West Tax-Morale Gap in Germany," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(1), pages 3-30, March.
  40. Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
  41. Tausch, Arno & Heshmati, Almas, 2014. "Testing an EU-Candidate's Place on the Maps of Global Economic, Political and Social Values: The Case of Turkey," IZA Discussion Papers 8163, Institute of Labor Economics (IZA).
  42. Friedrich SCHNEIDER, 2016. "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," Turkish Economic Review, KSP Journals, vol. 3(2), pages 256-280, June.
  43. Désirée Teobaldelli, 2011. "Federalism and the shadow economy," Public Choice, Springer, vol. 146(3), pages 269-289, March.
  44. Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati, 2014. "Measuring the Underground Economy with the Currency Demand Approach: A Reinterpretation of the Methodology, With an Application to Italy," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 60(4), pages 747-772, December.
  45. Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
  46. Manes, Eran & Schneider, Friedrich & Tchetchik, Anat, 2016. "On the Boundaries of the Shadow Economy: An Empirical Investigation," IZA Discussion Papers 10067, Institute of Labor Economics (IZA).
  47. Martin Halla, 2011. "The Link between the Intrinsic Motivation to Comply and Compliance Behaviour: A Critical Appraisal of Existing Evidence," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 11, Edward Elgar Publishing.
  48. Konrad, Kai A. & Qari, Salmai, 2012. "The Last Refuge of a Scoundrel?," Munich Reprints in Economics 13960, University of Munich, Department of Economics.
  49. Orkhan Nadirov & Khatai Aliyev & Bruce Dehning & Ilaha Sharifzada & Rafiga Aliyeva, 2021. "Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction," Sustainability, MDPI, vol. 13(21), pages 1-10, November.
  50. James Alm & Abel Embaye, 2013. "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006," Public Finance Review, , vol. 41(5), pages 510-543, September.
  51. Cafferata, Alessia & Cerruti, Gianluca & Mazzone, Giulio, 2023. "Taxation, health system endowment and institutional quality: ‘Social media’ perceptions across Europe," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 224-243.
  52. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
  53. Ienovan Alexandra Ana, 2018. "The Impact of Public Governance on Corruption," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 263-267, December.
  54. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2014. "Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?," Kyklos, Wiley Blackwell, vol. 67(1), pages 29-53, February.
  55. Lubian, Diego & Zarri, Luca, 2011. "Happiness and tax morale: An empirical analysis," Journal of Economic Behavior & Organization, Elsevier, vol. 80(1), pages 223-243.
  56. Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
  57. Nora Angour & Mohammed Nmili, 2019. "Estimating Shadow Economy and Tax Evasion: Evidence from Morocco," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 1-7, May.
  58. Williams Colin C, 2019. "Explaining and tackling the informal economy: an evaluation of competing perspectives," Open Economics, De Gruyter, vol. 2(1), pages 63-75, January.
  59. Rajeev K. Goel & James W. Saunoris, 2017. "Forms of government decentralization and institutional quality: evidence from a large sample of nations," Chapters, in: Naoyuki Yoshino & Peter J. Morgan (ed.), Central and Local Government Relations in Asia, chapter 12, pages 395-420, Edward Elgar Publishing.
  60. Philipp Doerrenberg & Andreas Peichl, 2022. "Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 44-86.
  61. Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, "undated". "Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," Working Papers wp2009-1, Department of the Treasury, Ministry of the Economy and of Finance.
  62. Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati, 2011. "Measuring the Shadow Economy with the Currency Demand Approach - A Reinterpretation of the methodology, with an application to Italy," Working papers 22, Former Department of Economics and Public Finance "G. Prato", University of Torino.
  63. Dossè Mawussi Djahini‐Afawoubo, 2024. "Understanding tax payment behaviour in the West African Economic and Monetary Union: The role of perceived detection capacity and honesty," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(2), pages 795-823, March.
  64. Camila Henriquez Mora & James W. Saunoris, 2023. "Is there convergence amongst shadow economies? International evidence," American Journal of Economics and Sociology, Wiley Blackwell, vol. 82(1), pages 15-28, January.
  65. Ryta Dziemianowicz, 2017. "Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 16(2), pages 123-140, June.
  66. Barbara Culiberg & Domen Bajde, 2014. "Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma," Journal of Business Ethics, Springer, vol. 124(2), pages 271-282, October.
  67. Faryal, & Faisal, Faisal & Amin, Muhammad Yusuf & Haq, Zahoor Ul & Rahman, Sami Ur & Ali, Adnan, 2023. "Natural resources revenues, shadow economy and financial institutions depth: The way forward," Resources Policy, Elsevier, vol. 85(PB).
  68. Tomasz Mickiewicz & Anna Rebmann & Arnis Sauka, 2019. "To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment," Journal of Business Ethics, Springer, vol. 157(1), pages 75-93, June.
  69. Nikopour, Hesam & Shah Habibullah, Muzafar & Schneider, Friedrich & Law, Siong Hook, 2009. "Foreign Direct Investment and Shadow Economy: A Causality Analysis Using Panel Data," MPRA Paper 14485, University Library of Munich, Germany.
  70. Ligita Gasparėnienė & Rita Remeikienė & Colin C. Williams, 2022. "Unemployment and the Informal Economy," SpringerBriefs in Economics, Springer, number 978-3-030-96687-4, April.
  71. Ioannis Gasteratos & Michael Karamalis & Andreas Koutoupis, 2016. "Shadow Economy Worsens Income distribution," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 80-92.
  72. Tchablemane YENLIDE & Mawussé Komlagan Nézan OKEY, 2022. "Corruption et accès à l’électricité dans les pays de l’Afrique subsaharienne," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 55, pages 23-37.
  73. Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021. "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, vol. 43(5), pages 1031-1050.
  74. Friedrich Schneider & Mangirdas Morkunas & Erika Quendler, 2021. "Measuring the Immeasurable: The Evolution of the Size of Informal Economy in the Agricultural Sector in the EU-15 up to 2019," CESifo Working Paper Series 8937, CESifo.
  75. Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2023. "Cash and the Hidden Economy: Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," Journal of Business Ethics, Springer, vol. 185(1), pages 89-114, June.
  76. Elena D’Agostino & Marco Alberto Benedetto & Giuseppe Sobbrio, 2021. "Tax evasion and government size: evidence from Italian provinces," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(3), pages 1149-1187, October.
  77. Kai A. Konrad & Salmai Qari, 2012. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," Economica, London School of Economics and Political Science, vol. 79(315), pages 516-533, July.
  78. Opeoluwa Adeniyi Adeosun & Olumide S. Ayodele & Mosab I. Tabash & Suhaib Anagreh, 2023. "Resource mobilisation, institution and inclusive growth in Africa: Evidence from spatial analysis," South African Journal of Economics, Economic Society of South Africa, vol. 91(1), pages 28-67, March.
  79. Benno Torgler, 2021. "The Power of Public Choice in Law and Economics," CREMA Working Paper Series 2021-04, Center for Research in Economics, Management and the Arts (CREMA).
  80. Bagus, Philipp & Gabriel, Amadeus & Howden, David, 2014. "Causes and Consequences of Inflation," MPRA Paper 79608, University Library of Munich, Germany.
  81. A. E. Biondo & G. Burgio & A. Pluchino & D. Puglisi, 2022. "Taxation and evasion: a dynamic model," Journal of Evolutionary Economics, Springer, vol. 32(3), pages 797-826, July.
  82. Awadh Ahmed Mohammed Gamal & Jauhari Dahalan & K. Kuperan Viswanathan, 2020. "An econometric analysis of the underground economy and tax evasion in Kuwait," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 25(3), pages 307-331.
  83. Allam, Amir & Moussa, Tantawy & Abdelhady, Mona & Yamen, Ahmed, 2023. "National culture and tax evasion: The role of the institutional environment quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  84. Salim Nuhu Ahmed & John M. Musah, 2018. "On asymmetric information and tax morale in developing countries," WIDER Working Paper Series 012, World Institute for Development Economic Research (UNU-WIDER).
  85. Kerem Cantekin & Ceyhun Elgin, 2017. "Extent And Growth Effects Of Informality In Turkey: Evidence From A Firm-Level Survey," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 62(05), pages 1017-1037, December.
  86. A.-O. Iacobuta & G. C. Mursa, 2018. "Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 6(201), pages 64-71.
  87. Ceyhun Elgin & Mario-Solis Garcia, 2012. "Public Trust, Taxes and the Informal Sector," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 26(1), pages 27-44.
  88. Vincenzo Alfano & Salvatore Ercolano, 2022. "Stay at Home! Governance Quality and Effectiveness of Lockdown," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 159(1), pages 101-123, January.
  89. Salvatore Capasso & Lorenzo Cicatiello & Elina De Simone & Lodovico Santoro, 2022. "Corruption and tax revenues: Evidence from Italian regions," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(4), pages 1129-1152, December.
  90. Goel, Rajeev K. & Saunoris, James W. & Schneider, Friedrich, 2019. "Drivers of the underground economy for over a century: A long term look for the United States," The Quarterly Review of Economics and Finance, Elsevier, vol. 71(C), pages 95-106.
  91. Colin C. Williams & Slavko Bezeredi, 2018. "An Institutional Theory Of Informal Entrepreneurship: Some Lessons From Fyr Macedonia," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(03), pages 1-22, September.
  92. Lukasz Arendt & Wojciech Grabowski & Iwona Kukulak-Dolata, 2020. "County-Level Patterns of Undeclared Work: An Empirical Analysis of a Highly Diversified Region in the European Union," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 149(1), pages 271-295, May.
  93. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
  94. Cafferata, Alessia & Cerruti, Gianluca & Mazzone, Giulio, 2022. "Taxation, health system endowment and quality of institutions: a "social" perception across Europe," MPRA Paper 112118, University Library of Munich, Germany.
  95. Marcelo Arbex & Justin M. Carre & Shawn N. Geniole & Enlinson Mattos, 2018. "Testosterone, personality traits and tax evasion," Working Papers 1801, University of Windsor, Department of Economics.
  96. Ceyhun Elgin & Burak Uras, 2013. "Is informality a barrier to financial development?," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 309-331, August.
  97. Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Friedrich Schneider & Gilberto Turati, 2013. "Money Laundering as a Financial Sector Crime. A New Approach to Measurement, with an Application to Italy," Working papers 018, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
  98. Sebastian Eichfelder & Chantal Kegels, 2012. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers sdp12005, Universitätsbibliothek Wuppertal, University Library.
  99. Sarsen Zhanabekov, 2022. "Robust determinants of the shadow economy," Bulletin of Economic Research, Wiley Blackwell, vol. 74(4), pages 1017-1052, October.
  100. Antonio Baez‐Morales, 2021. "A panel data analysis of FDI and informal labour markets," Bulletin of Economic Research, Wiley Blackwell, vol. 73(3), pages 346-363, July.
  101. Goudarzi, Mostafa & Mittone, Luigi, 2023. "Shrinking the shadow economy: Experimental insights into the role of financial development," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 107(C).
  102. Daniel Němec & Eva Kotlánová & Igor Kotlán & Zuzana Machová, 2021. "Corruption, Taxation and the Impact on the Shadow Economy," Economies, MDPI, vol. 9(1), pages 1-16, February.
  103. Afonso, Oscar & Neves, Pedro Cunha & Pinto, Tiago, 2020. "The non-observed economy and economic growth: A meta-analysis," Economic Systems, Elsevier, vol. 44(1).
  104. Ceyhun Elgin & Oguz Oztunali, 2014. "Institutions, Informal Economy, and Economic Development," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 50(4), pages 145-162.
  105. Robert Gillanders & Sinikka Parviainen, 2018. "Corruption and the shadow economy at the regional level," Review of Development Economics, Wiley Blackwell, vol. 22(4), pages 1729-1743, November.
  106. Gloria Alarcón-García & José Daniel Buendía Azorín & María del Mar Sánchez de la Vega, 2020. "Shadow economy and national culture: A spatial approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 53-74, March.
  107. Gaetano Lisi, 2010. "The Strange Case of Dr. “Unemployed” and Mr “Hidden” in Italy," Economics Bulletin, AccessEcon, vol. 30(4), pages 2802-2816.
  108. Erik Jonasson, 2011. "Informal Employment and the Role of Regional Governance," Review of Development Economics, Wiley Blackwell, vol. 15(3), pages 429-441, August.
  109. Ozer, Yusuf, 2022. "Informal Sector and Institutions," MPRA Paper 114755, University Library of Munich, Germany.
  110. Lisi, Gaetano, 2014. "The interaction between trust and power: Effects on tax compliance and macroeconomic implications," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 53(C), pages 24-33.
  111. David Bardey & Daniel Mejia, 2019. "Informality and Optimal Public Policy," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 1-19, April.
  112. Mohammed Nayel Abu Alfoul & Ibrahim Naser Khatatbeh & Fouad Jamaani, 2022. "What Determines the Shadow Economy? An Extreme Bounds Analysis," Sustainability, MDPI, vol. 14(10), pages 1-22, May.
  113. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
  114. Luc Jacolin & Joseph Keneck Massil & Alphonse Noah, 2021. "Informal sector and mobile financial services in emerging and developing countries: Does financial innovation matter?," The World Economy, Wiley Blackwell, vol. 44(9), pages 2703-2737, September.
  115. Dong, Bin & Dulleck, Uwe & Torgler, Benno, 2012. "Conditional corruption," Journal of Economic Psychology, Elsevier, vol. 33(3), pages 609-627.
  116. Steve Loris Gui-Diby & Saskia Mösle, 2017. "Governance and development outcomes: re-assessing the two-way causality," MPDD Working Paper Series WP/17/09, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
  117. Gloria Alarcón García & José Daniel Buendía Azorín & María del Mar Sánchez de la Vega, 2018. "Tax Evasion in Europe: An Analysis Based on Spatial Dependence," Social Science Quarterly, Southwestern Social Science Association, vol. 99(1), pages 7-23, March.
  118. Uyar, Ali & Bani-Mustafa, Ahmed & Nimer, Khalil & Schneider, Friedrich & Hasnaoui, Amir, 2021. "Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
  119. Schneider, Friedrich, 2012. "The Shadow Economy and Work in the Shadow: What Do We (Not) Know?," IZA Discussion Papers 6423, Institute of Labor Economics (IZA).
  120. Gabriela ANGHEL (CONSTANTIN) & Cristina-Elena POENARU (FLOREA), 2024. "The Relationship Between Tax Pressure and Economic Crime," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(1), pages 49-58, January.
  121. Agovino Massimiliano & Garofalo Antonio & Cerciello Massimiliano, 2019. "Do Local Institutions Affect Labour Market Participation? The Italian Case," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 19(2), pages 1-21, April.
  122. James Alm & Abel Embaye, 2013. "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006," Working Papers 1303, Tulane University, Department of Economics.
  123. Elgin, Ceyhun & Solis-Garcia, Mario, 2015. "Tax enforcement, technology, and the informal sector," Economic Systems, Elsevier, vol. 39(1), pages 97-120.
  124. Verena Jung & Sascha L. Schmidt & Benno Torgler, 2012. "What Shapes Young Elite Athletes' Perception of Chances in an Environment of Great Uncertainty?," CREMA Working Paper Series 2012-14, Center for Research in Economics, Management and the Arts (CREMA).
  125. Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2023. "Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy," Public Finance Review, , vol. 51(2), pages 262-310, March.
  126. Aziz N. Berdiev & James W. Saunoris & Friedrich Schneider, 2018. "Give Me Liberty, or I Will Produce Underground: Effects of Economic Freedom on the Shadow Economy," Southern Economic Journal, John Wiley & Sons, vol. 85(2), pages 537-562, October.
  127. Siddiki, Jalal, 2013. "The size and development of the shadow economy in Bangladesh: An empirical investigation," Economics Discussion Papers 2013-3, School of Economics, Kingston University London.
  128. Schneider, Friedrich & Buehn, Andreas, 2012. "Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?," IZA Discussion Papers 6891, Institute of Labor Economics (IZA).
  129. John Robert Stinespring, 2011. "Dynamic Scoring, Tax Evasion, and the Shadow Economy," Public Finance Review, , vol. 39(1), pages 50-74, January.
  130. Colin C. Williams, 2015. "Tackling Entrepreneurship In The Informal Sector: An Overview Of The Policy Options, Approaches And Measures," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 20(01), pages 1-21.
  131. Afonso, Oscar, 2012. "The impact of public goods and services and public R&D on the non-observed economy size, wages inequality and growth," Economic Modelling, Elsevier, vol. 29(5), pages 1996-2004.
  132. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
  133. Aïcha Tiendrebeogo, 2023. "Entrepreneurship And Informal Economy In Africa," Economics Bulletin, AccessEcon, vol. 43(1), pages 613-628.
  134. Nichita Ramona-Anca & Batrancea Larissa-Margareta, 2012. "The Implications Of Tax Morale On Tax Compliance Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 739-744, July.
  135. Elgin, Ceyhun & Uras, Burak R., 2013. "Public debt, sovereign default risk and shadow economy," Journal of Financial Stability, Elsevier, vol. 9(4), pages 628-640.
  136. Lien, Nguyen Phuong, 2015. "The impact of institutional quality on tax revenue in developing countries," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 5(10), pages 181-195, October.
  137. Saunoris, James W., 2024. "Individualism, economic freedom, and the development of the shadow economy," Economic Systems, Elsevier, vol. 48(1).
  138. Schneider, Friedrich & Khan, Shabeer & Baharom Abdul Hamid & Khan, Abidullah, 2019. "Does the tax undermine the effect of remittances on shadow economy?," Economics Discussion Papers 2019-67, Kiel Institute for the World Economy (IfW Kiel).
  139. Yilmaz Bayar & Omer Faruk Ozturk, 2016. "Financial Development and Shadow Economy in European Union Transition Economies," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 14(2 (Summer), pages 157-173.
  140. C. Williams, Colin & Bezeredi, Slavko, 2017. "Tackling The Illegal Practice Of Under-Reporting Employees’ Wages: Lessons From The Republic Of Macedonia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 8(3), pages 243-258.
  141. Mazhar, Ummad & Méon, Pierre-Guillaume, 2017. "Taxing the unobservable: The impact of the shadow economy on inflation and taxation," World Development, Elsevier, vol. 90(C), pages 89-103.
  142. Jean-Philippe Berrou & François Combarnous & Thomas Eekhout, 2017. "Les TIC : une réponse au défi du développement des micro et petites entreprises informelles en Afrique sub-saharienne ?," Working Papers hal-02148324, HAL.
  143. Manuchehr Irandoust, 2024. "Informality and Taxation: Evidence from Seven Latin American Countries," Hacienda Pública Española / Review of Public Economics, IEF, vol. 248(1), pages 91-114, March.
  144. Friedrich Schneider, 2012. "The Shadow Economy and Tax Evasion: What Do We (Not) Know?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 03-12, July.
  145. Alexandru Cojocaru, 2017. "Kosovo Jobs Diagnostic," World Bank Publications - Reports 27173, The World Bank Group.
  146. Erik Jonasson, 2012. "Government Effectiveness and Regional Variation in Informal Employment," Journal of Development Studies, Taylor & Francis Journals, vol. 48(4), pages 481-497, June.
  147. Unbreen Qayyum & Sohail Anjum & Samina Sabir, 2020. "Religion and economic development: new insights," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(4), pages 793-834, November.
  148. Chletsos, Michael & Sintos, Andreas, 2021. "Hide and seek: IMF intervention and the shadow economy," Structural Change and Economic Dynamics, Elsevier, vol. 59(C), pages 292-319.
  149. Guglielmo Barone & Sauro Mocetti, 2011. "Tax morale and public spending inefficiency," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(6), pages 724-749, December.
  150. Friedrich Schneider, 2017. "Estimating the Size of the Shadow Economies of Highly-developed Countries: Selected New Results," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(4), pages 44-53, 02.
  151. Colin C. Williams & Abbi M. Kedir, 2019. "Explaining cross-country variations in the prevalence of informal sector competitors: lessons from the World Bank Enterprise Survey," International Entrepreneurship and Management Journal, Springer, vol. 15(3), pages 677-696, September.
  152. Ahmad Farhan Alshira’h & Moh’d Alsqour & Abdalwali Lutfi & Adi Alsyouf & Malek Alshirah, 2020. "A Socio-Economic Model of Sales Tax Compliance," Economies, MDPI, vol. 8(4), pages 1-15, October.
  153. Monica Violeta Achim & Sorin Nicolae Borlea & Lucian Vasile Găban & Alin Adrian Mihăilă, 2019. "The Shadow Economy and Culture: Evidence in European Countries," Eastern European Economics, Taylor & Francis Journals, vol. 57(5), pages 352-374, September.
  154. Hazans, Mihails, 2011. "What explains prevalence of informal employment in European countries : the role of labor institutions, governance, immigrants, and growth," Policy Research Working Paper Series 5917, The World Bank.
  155. Katharina Gangl & Erich Kirchler & Christian Lorenz & Benno Torgler, 2015. "Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan," CREMA Working Paper Series 2015-08, Center for Research in Economics, Management and the Arts (CREMA).
  156. Andreas BUEHN & Friedrich SCHNEIDER, 2016. "Size and Development of Tax Evasion in 38 OECD Coutries: What do we (not) know?," Journal of Economics and Political Economy, KSP Journals, vol. 3(1), pages 1-11, March.
  157. Benno Torgler, 2022. "The power of public choice in law and economics," Journal of Economic Surveys, Wiley Blackwell, vol. 36(5), pages 1410-1453, December.
  158. Boyer, Marcel & El Moussaoui, Hicham & Petkantchin, Valentin, 2024. "Le microentrepreneuriat et l'accès à l'eau potable dans les quartiers précaires d'Abidjan (Côte d'Ivoire)," TSE Working Papers 24-1584, Toulouse School of Economics (TSE).
  159. Feige, Edgar L., 2015. "Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the “Shadow Economy”?," MPRA Paper 68466, University Library of Munich, Germany.
  160. Friedrich Schneider, 2023. "Do Different Estimation Methods Lead to Implausible Differences in the Size of Nonobserved or Shadow Economies? A Preliminary Answer," Annual Review of Resource Economics, Annual Reviews, vol. 15(1), pages 257-277, October.
  161. Awadh Ahmed Mohammed Gamal & Jauhari Dahalan & K. Kuperan Viswanathan, 2019. "Estimating the underground economy, illegal money and tax evasion in Qatar," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 26(4), pages 1048-1064, October.
  162. Tantawy Moussa & Amir Allam & Mahmoud Elmarzouky, 2022. "Global modern slavery and sustainable development goals: Does institutional environment quality matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2230-2244, July.
  163. 姚, 涛 & 欧阳, 玉倩, 2017. "房产税公平感：测量维度、影响因素及对税收遵从的影响 [Perceptions of Property Tax Fairness： Dimensions，Determinants，and Impact on Tax Compliance]," MPRA Paper 84493, University Library of Munich, Germany.
  164. Friedrich Schneider & Désirée Teobaldelli, 2012. "Beyond the Veil of Ignorance: The Influence of Direct Democracy on the Shadow Economy," CESifo Working Paper Series 3749, CESifo.
  165. Arbex Marcelo & Corrêa Márcio V. & Magalhães Marcos R. V., 2023. "Tolerance of Informality and Occupational Choices in a Large Informal Sector Economy," The B.E. Journal of Macroeconomics, De Gruyter, vol. 23(1), pages 241-278, January.
  166. Koettl, Johannes & Weber, Michael, 2012. "Does Formal Work Pay? The Role of Labor Taxation and Social Benefit Design in the New EU Member States," IZA Discussion Papers 6313, Institute of Labor Economics (IZA).
  167. Victor Adame & David Tuesta, 2017. "The labyrinth of the informal economy: measurement strategies and impacts," Working Papers 17/18, BBVA Bank, Economic Research Department.
  168. Canh Phuc Nguyen & Binh Quang Nguyen, 2023. "Does the shadow economy matter for tourism consumption? New global evidence," Empirical Economics, Springer, vol. 65(2), pages 729-773, August.
  169. Saurav Pathak & Emanuel Xavier-Oliveira & André O. Laplume, 2016. "Technology use and availability in entrepreneurship: informal economy as moderator of institutions in emerging economies," The Journal of Technology Transfer, Springer, vol. 41(3), pages 506-529, June.
  170. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
  171. Laila AitBihiOuali & Olivier Bargain, 2021. "Undeclared Work – Evidence from France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 71-92.
  172. Mauro Marè & Antonello Motroni & Francesco Porcelli, 2015. "Family Ties and Underground Economy," Working papers 16, Società Italiana di Economia Pubblica.
  173. Benno Torgler & Friedrich Schneider & Alison Macintyre, 2011. "Shadow Economy, Voice and Accountability, and Corruption," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 14, Edward Elgar Publishing.
  174. Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2019. "The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan," Journal of Asian Economics, Elsevier, vol. 63(C), pages 33-43.
  175. Gaetano Lisi, 2012. "Testing the slippery slope framework," Economics Bulletin, AccessEcon, vol. 32(2), pages 1369-1377.
  176. Schneider Friedrich & Buehn Andreas, 2017. "Shadow Economy: Estimation Methods, Problems, Results and Open questions," Open Economics, De Gruyter, vol. 1(1), pages 1-29, March.
  177. Adriana AnaMaria DAVIDESCU(ALEXANDRU) & Vasile Alecsandru STRAT, 2015. "SHADOW ECONOMY AND FOREIGN DIRECT INVESTMENTS: AN EMPIRICAL ANALYSIS FOR THE CASE OF ROMANIA Abstract : Shadow economy (SE) represents a controversial phenomenon, present more or less in all economies," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 4(2), pages 1-24, july.
  178. Rajeev K. Goel & James W. Saunoris, 2016. "Government Decentralization and Prevalence of the Shadow Economy," Public Finance Review, , vol. 44(2), pages 263-288, March.
  179. Akadakpo Bukola Adefunke & Imonitie Osariemen Mayowa, 2024. "Effect Of E-Taxation System On Government Tax Revenue In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 16(2 (July)), pages 221-238.
  180. Aziz N. Berdiev & James W. Saunoris, 2019. "On the Relationship Between Income Inequality and the Shadow Economy," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 45(2), pages 224-249, April.
  181. Aziz N. Berdiev & Rajeev K. Goel & James W. Saunoris, 2020. "Dimensions of Ethnic Diversity and Underground Economic Activity: Cross-country Evidence," Public Finance Review, , vol. 48(2), pages 178-211, March.
  182. C Williams, Colin, 2021. "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(2), pages 104-122.
  183. Aziz N. Berdiev & James W. Saunoris, 2018. "Corruption and Entrepreneurship: Cross‐Country Evidence from Formal and Informal Sectors," Southern Economic Journal, John Wiley & Sons, vol. 84(3), pages 831-848, January.
  184. Abel Polese & Gian Marco Moisé & Olha Lysa & Tanel Kerikmäe & Arnis Sauka & Oleksandra Seliverstova, 2022. "Presenting the results of the shadow economy survey in Ukraine while reflecting on the future(s) of informality studies," Journal of Contemporary Central and Eastern Europe, Taylor & Francis Journals, vol. 30(1), pages 101-123, January.
  185. Yamen, Ahmed & Allam, Amir & Bani-Mustafa, Ahmed & Uyar, Ali, 2018. "Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 17-29.
  186. Sebastian E. Spiegel & Alexandra Kloss, 2017. "Determinants of Tax Fairness Perception and the Role of Self-Interest - Results from Two German Surveys," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 5(4), pages 50-75.
  187. Ahmad Farhan Alshira’h & Hijattulah Abdul-Jabbar & Rose Shamsiah Samsudin, 2019. "The Effect of Tax Moral on Sales Tax Compliance among Jordanian SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 30-41, January.
  188. Canh Phuc Nguyen & Binh Nguyen Quang & Thanh Dinh Su, 2023. "Institutional frameworks and the shadow economy: new evidence of colonial history, socialist history, religion, and legal systems," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 50(3), pages 647-675, September.
  189. Mai Hassan & Friedrich Schneider, 2016. "Modelling the Egyptian Shadow Economy: A Currency Demand and A MIMIC Model Approach," CESifo Working Paper Series 5727, CESifo.
  190. Aziz N. Berdiev & Rajeev K. Goel & James W. Saunoris, 2022. "Do disease epidemics force economic activity underground? International evidence," Contemporary Economic Policy, Western Economic Association International, vol. 40(2), pages 263-282, April.
  191. Ioana Alexandra Horodnic & Colin C. Williams, 2016. "An evaluation of the shadow economy in Baltic states: a tax morale perspective," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 339-358.
  192. Oyinlola, Mutiu A. & Adedeji, Abdulfatai A. & Bolarinwa, Modupe O. & Olabisi, Nafisat, 2020. "Governance, domestic resource mobilization, and inclusive growth in sub-Saharan Africa," Economic Analysis and Policy, Elsevier, vol. 65(C), pages 68-88.
  193. Aristidis Bitzenis & Vasileios Vlachos & Friedrich Schneider, 2016. "An Exploration of the Greek Shadow Economy: Can Its Transfer into the Official Economy Provide Economic Relief Amid the Crisis?," Journal of Economic Issues, Taylor & Francis Journals, vol. 50(1), pages 165-196, January.
  194. Cummins, Mark & Gillanders, Robert, 2020. "Greasing the Turbines? Corruption and access to electricity in Africa," Energy Policy, Elsevier, vol. 137(C).
  195. Canh Phuc Nguyen & Thanh Dinh Su, 2022. "When ‘uncertainty’ becomes ‘unknown’: Influences of economic uncertainty on the shadow economy," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(3), pages 677-716, September.
  196. repec:idq:ictduk:13663 is not listed on IDEAS
  197. Sena Kimm Gnangnon, 2023. "Effect of the Shadow Economy on Tax Reform in Developing Countries," Economies, MDPI, vol. 11(3), pages 1-49, March.
  198. Möhlmann, Axel, 2013. "Investor home bias and sentiment about the country benefiting from the tax revenue," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 31-46.
  199. Friedrich Schneider (ed.), 2011. "Handbook on the Shadow Economy," Books, Edward Elgar Publishing, number 13432.
  200. Friedrich Schneider, 2014. "Outside the State - the Shadow Economy and Shadow Economy Labor Force," CESifo Working Paper Series 4829, CESifo.
  201. Leykun, Fentaw, 2021. "Tax Revenue Potential and Effort in Ethiopia: Evidence from Stochastic Frontier Analysis," Ethiopian Journal of Economics, Ethiopian Economics Association, vol. 30(02), October.
  202. Gloria Alarcón García & José Daniel Buendía Azorín & María del Mar Sánchez Vega, 2016. "El rechazo al fraude fiscal en España: antes y después de la Gran crisis," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 33-56, September.
  203. Zouhair Aït Benhamou, 2018. "Imperfect Governance and Price Stickiness in Emerging Economies," EconomiX Working Papers 2018-17, University of Paris Nanterre, EconomiX.
  204. Paolo Di Lorenzo, 2014. "Insights on Tax Evasion Using a Monetary Circuit Model," Metroeconomica, Wiley Blackwell, vol. 65(1), pages 36-57, February.
  205. Gabriele Ruiu & Gaetano Lisi, 2011. "Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis," Working Papers 2011-05, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza.
  206. Ardizzi, Guerino & De Franceschis, Pierpaolo & Giammatteo, Michele, 2018. "Cash payment anomalies and money laundering: An econometric analysis of Italian municipalities," International Review of Law and Economics, Elsevier, vol. 56(C), pages 105-121.
  207. Koessler, Ann-Kathrin & Torgler, Benno & Feld, Lars P. & Frey, Bruno S., 2019. "Commitment to pay taxes: Results from field and laboratory experiments," European Economic Review, Elsevier, vol. 115(C), pages 78-98.
  208. Andrea Fracasso & Giuseppe Vittucci Marzetti & Diego Coletto, 2018. "Informal economy and extractive institutions," Review of Economics and Institutions, Università di Perugia, vol. 9(1).
  209. Dan Andrews & Aida Caldera Sánchez & Åsa Johansson, 2011. "Towards a Better Understanding of the Informal Economy," OECD Economics Department Working Papers 873, OECD Publishing.
  210. D’Hernoncourt, Johanna & Méon, Pierre-Guillaume, 2012. "The not so dark side of trust: Does trust increase the size of the shadow economy?," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 97-121.
  211. Colin C WILLIAMS & Slavko BEZEREDI, 2018. "Explaining informal entrepreneurship in South-East Europe: a tax morale approach," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 47-68, December.
  212. Gaetano Lisi & Maurizio Pugno, 2011. "Tax Morale, Entrepreneurship, and the Irregular Economy," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 5(2), pages 116-131, August.
  213. Ada Ferrer-i-Carbonell & Klarita Gërxhani, 2011. "Financial Satisfaction and (in)formal Sector in a Transition Country," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 102(2), pages 315-331, June.
  214. Abel Polese & Gian Marco Moisé & Talshyn Tokyzhanova & Tommaso Aguzzi & Tanel Kerikmäe & Ainoura Sagynbaeva & Arnis Sauka & Oleksandra Seliverstova, 2023. "Informality versus shadow economy: reflecting on the first results of a manager’s survey in Kyrgyzstan," Central Asian Survey, Taylor & Francis Journals, vol. 42(1), pages 149-170, January.
  215. Suslov, N. & Mel'tenisova, E., 2015. "Analysis of Energy Price's Impact on Shadow Economies Around the World," Journal of the New Economic Association, New Economic Association, vol. 27(3), pages 12-43.
  216. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
  217. Daniel Susuawu & Kenneth Ofori-Boateng & John Kwaku Amoh, 2020. "Does Service Quality Influence Tax Compliance Behaviour of SMEs? A New Perspective from Ghana," International Journal of Economics and Financial Issues, Econjournals, vol. 10(6), pages 50-56.
  218. FEHER Ioan, 2020. "Determined Factors Of Economic-Financial Criminality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 157-167, December.
  219. Colin C. Williams & Abbi Kedir, 2018. "Explaining Cross-National Variations In The Prevalence Of Informal Sector Entrepreneurship: Lessons From A Survey Of 142 Countries," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-22, March.
  220. Luisanna Onnis & Patrizio Tirelli, 2011. "Institutions, policies and economic development. What are the causes of the shadow economy?," Working Papers 206, University of Milano-Bicocca, Department of Economics, revised Mar 2011.
  221. Oanh Tran Thi Kim & Quoc Huynh Van & Nha Lam Tuan & Chau Nguyen Thi Bao & Phat Nguyen Huu, 2024. "The Relationship Between the Shadow Economy, Corruption, and Taxes: Empirical Evidence from Countries with High and Low Financial Development," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 34(4), pages 78-104.
  222. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  223. Christoph A. Schaltegger, 2011. "Size, Development and Perception of the Shadow Economy in Switzerland," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 4, Edward Elgar Publishing.
  224. Nguyen, Canh Phuc, 2022. "Does economic complexity matter for the shadow economy?," Economic Analysis and Policy, Elsevier, vol. 73(C), pages 210-227.
  225. Leandro Medina & Friedrich Schneider, 2019. "Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One," CESifo Working Paper Series 7981, CESifo.
  226. Marek Kośny & Jakub Sawulski & Aneta Kiełczewska, 2024. "Measuring the scale of envelope wages: Evidence from Poland," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(3), pages 949-970, July.
  227. Oanh Thi Kim Tran & Trang Thi Thanh Chu, 2024. "Threshold impact of shadow economy on sustainable development in high and low-financial development countries," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(3), pages 109-128.
  228. Janis N. Kluge & Alexander Libman, 2018. "Sticks or Carrots? Comparing Effectiveness of Government Informal Economy Policies in Russia," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 60(4), pages 605-637, December.
  229. Rajeev K. Goel & Michael A. Nelson, 2016. "Robust Determinants of the Shadow Economy: An International Comparison," CESifo Working Paper Series 5873, CESifo.
  230. Prinz, Aloys & Muehlbacher, Stephan & Kirchler, Erich, 2014. "The slippery slope framework on tax compliance: An attempt to formalization," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 20-34.
  231. Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  232. Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020. "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, vol. 55(3).
  233. Md. Harun Ur Rashid & Noman Uddin & Md. Shariful Haque & Syed Zabid Hossain, 2022. "Good governance and tax evasion: mediating effect of socioeconomic conditions," Asia-Pacific Journal of Regional Science, Springer, vol. 6(2), pages 759-776, June.
  234. Schneider, Friedrich, 2014. "The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments," IZA Discussion Papers 8278, Institute of Labor Economics (IZA).
  235. Syeda Tayyaba Ijaz & Sumayya Chughtai, 2022. "The Impact of Financial, Economic and Environmental Factors on Energy Efficiency, Intensity, and Dependence: The Moderating Role of Governance and Institutional Quality," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 15-31, July.
  236. Elbahnasawy, Nasr G., 2021. "Can e-government limit the scope of the informal economy?," World Development, Elsevier, vol. 139(C).
  237. Md. Nur Alam Siddik & Sajal Kabiraj & Md. Emran Hosen & Md. Firoze Miah, 2022. "Impacts of Political Stability on Shadow Economy: Evidence from Bay of Bengal Initiative for Multi-sectoral Technical and Economic Cooperation Countries," Vision, , vol. 26(2), pages 221-231, June.
  238. Konstantinos Fotiadis & Prodromos Chatzoglou, 2022. "The tax morale of exhausted taxpayers. The case of Greece," Constitutional Political Economy, Springer, vol. 33(3), pages 354-377, September.
  239. Lisi, Gaetano, 2010. "Occupazione irregolare e disoccupazione in Italia: un’analisi panel regionale [Underground Employment and Unemployment in Italy: A Panel Analysis]," MPRA Paper 22508, University Library of Munich, Germany.
  240. Sahnoun, Marwa & Abdennadher, Chokri, 2019. "The nexus between unemployment rate and shadow economy: A comparative analysis of developed and developing countries using a simultaneous-equation model," Economics Discussion Papers 2019-30, Kiel Institute for the World Economy (IfW Kiel).
  241. Nikopour, Hesam & Shah Habibullah, Muzafar & Schneider, Friedrich, 2008. "The shadow economy Kuznets’s curve panel data analysis," MPRA Paper 12956, University Library of Munich, Germany.
  242. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland," SpringerBriefs in Economics, Springer, number 978-3-030-70524-4, April.
  243. 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.
  244. Mohammad Nurunnabi, 2018. "Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(1), pages 371-394, January.
  245. Jan Brzozowski & Nicola Daniele Coniglio, 2022. "The Effect of International Migration on Tax Morale in the Home Country: Evidence from Poland," EGEIWP 03-2022, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Jan 2023.
  246. Ceyhun Elgin & Ferda Erturk, 2019. "Informal economies around the world: measures, determinants and consequences," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 9(2), pages 221-237, June.
  247. Ana Maria Oviedo & Mark R. Thomas & Kamer Karakurum-Ozdemir, 2009. "Economic Informality : Causes, Costs, and Policies - A Literature Survey," World Bank Publications - Books, The World Bank Group, number 5917.
  248. Dominik Enste, 2010. "Regulation and shadow economy: empirical evidence for 25 OECD-countries," Constitutional Political Economy, Springer, vol. 21(3), pages 231-248, September.
  249. Cong Minh Huynh & Vu Hong Thai Nguyen & Hoang Bao Nguyen & Phuc Canh Nguyen, 2020. "One-way effect or multiple-way causality: foreign direct investment, institutional quality and shadow economy?," International Economics and Economic Policy, Springer, vol. 17(1), pages 219-239, February.
  250. Gheorghe ZAMAN & Zizi GOSCHIN, 2016. "A New Multidimensional Ranking of Shadow Economy for EU Countries," Romanian Journal of Economics, Institute of National Economy, vol. 43(2(52)), pages 14-33, december.
  251. Colin C Williams & Ioana A Horodnic, 2017. "Evaluating the policy approaches for tackling undeclared work in the European Union," Environment and Planning C, , vol. 35(5), pages 916-936, August.
  252. Raeni & Astika Sari, 2016. "What are the Challenges in Designing An Effective Personal Income Tax System?," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 62, pages 59-66, April.
  253. Korhan K. Gokmenoglu & Aysel Amir, 2023. "Investigating the Determinants of the Shadow Economy: The Baltic Region," Eastern European Economics, Taylor & Francis Journals, vol. 61(2), pages 181-198, March.
  254. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
  255. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10, Edward Elgar Publishing.
  256. Ting Xu & Zhike Lv, 2023. "The effect of tourism on the shadow economy: The level of economic development is key," Tourism Economics, , vol. 29(8), pages 2129-2142, December.
  257. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  258. Borlea Sorin Nicolae & Achim Monica Violeta & Rus Alexandra Ioana Daniela, 2019. "Behavioral Determinants of Corruption. A Cross-Country Survey," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 29(1), pages 21-39, March.
  259. Luc Jacolin & Massil Keneck & Alphonse Noah, 2019. "Informal Sector and Mobile Financial Services in Developing Countries: Does Financial Innovation Matter?," Working papers 721, Banque de France.
  260. Beata Holkova & Eva Malichova & Lukas Falat & Lucia Pancikova, 2023. "Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach," Mathematics, MDPI, vol. 11(10), pages 1-21, May.
  261. Friedrich Schneider, 2017. "Estimating the Size of the Shadow Economies of Highly-developed Countries: Selected New Results," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(04), pages 44-53, February.
  262. Berdiev, Aziz N. & Saunoris, James W., 2016. "Financial development and the shadow economy: A panel VAR analysis," Economic Modelling, Elsevier, vol. 57(C), pages 197-207.
  263. Gaetano Lisi, 2024. "Shadow economy, “mixed” firms, and labour market outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 685-701, June.
  264. Bernasconi, Michele & Corazzini, Luca & Seri, Raffaello, 2014. "Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 103-118.
  265. Colin Williams, 2020. "An Institutional Theory of Tax Non- Compliance in Bulgaria: a Tax Morale Approach," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-49, March.
  266. Désirée Teobaldelli & Friedrich Schneider, 2013. "The influence of direct democracy on the shadow economy," Public Choice, Springer, vol. 157(3), pages 543-567, December.
  267. Torgler, Benno, 2011. "Tax morale, eastern Europe and European enlargement," Policy Research Working Paper Series 5911, The World Bank.
  268. Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Friedrich Schneider & Gilberto Turati, 2014. "Money Laundering as a Crime in the Financial Sector: A New Approach to Quantitative Assessment, with an Application to Italy," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 46(8), pages 1555-1590, December.
  269. Muhammad Saeed Meo & Bezon Kumar & Sumayya Chughtai & Vina Javed Khan & Muhammad Khyzer Bin Dost & Qasim Ali Nisar, 2023. "Impact of Unemployment and Governance on Poverty in Pakistan: A Fresh Insight from Non-linear ARDL Co-integration Approach," Global Business Review, International Management Institute, vol. 24(5), pages 1007-1024, October.
  270. World Bank Group, 2014. "Strategic Framework for Mainstreaming Citizen Engagement in World Bank Group Operations," World Bank Publications - Books, The World Bank Group, number 21113.
  271. 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.
  272. Villani, Salvatore, 2007. "Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA [The Implementation of Fiscal Federalism in Italy: the Appropriate Spatial Distribution of the VAT Re," MPRA Paper 30024, University Library of Munich, Germany, revised Jan 2008.
  273. Canh, Nguyen Phuc & Thanh, Su Dinh, 2020. "Financial development and the shadow economy: A multi-dimensional analysis," Economic Analysis and Policy, Elsevier, vol. 67(C), pages 37-54.
  274. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
  275. Bejaković Predrag & Bezeredi Slavko, 2019. "Determinants of Tax Morale in Croatia: an Ordered Logit Model," Business Systems Research, Sciendo, vol. 10(2), pages 37-48, September.
  276. Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2011. "Can we Rely upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or more) of GDP?," CESifo Working Paper Series 3521, CESifo.
  277. Zouhair Aït Benhamou, 2018. "Imperfect Governance and Price Stickiness in Emerging Economies," Working Papers hal-04141777, HAL.
  278. Yilmaz BAYAR, 2016. "Public governance and shadow economy in Central and Eastern European countries," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2016(27), pages 62-73, Decembre.
  279. Arbex, Marcelo Aarestru & Carré, Justin M. & Geniole, Shawn N. & Mattos, Enlinson, 2018. "Tax evasion, testosterone and personality traits," Textos para discussão 466, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
  280. Borlea Sorin Nicolae & Achim Monica Violeta & Miron Monica Gabriela A., 2017. "Corruption, Shadow Economy and Economic Growth: An Empirical Survey Across the European Union Countries," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(2), pages 19-32, June.
  281. Friedrich Schneider & Mangirdas Morkunas & Erika Quendler, 2023. "An estimation of the informal economy in the agricultural sector in the EU‐15 from 1996 to 2019," Agribusiness, John Wiley & Sons, Ltd., vol. 39(2), pages 406-447, March.
  282. Khwaja, Munawer Sultan & Iyer, Indira, 2014. "Revenue potential, tax space, and tax gap : a comparative analysis," Policy Research Working Paper Series 6868, The World Bank.
  283. Ha Thi Hai Do & Yen Thi Hai Mac & Hoa Thi Van Tran & Thuy Thi Le Nguyen, 2022. "The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 18(1), pages 35-64.
  284. Monica Violeta Achim & Viorela Ligia Văidean & Sorin Nicolae Borlea & Decebal Remus Florescu, 2021. "The Impact of the Development of Society on Economic and Financial Crime. Case Study for European Union Member States," Risks, MDPI, vol. 9(5), pages 1-20, May.
  285. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.
  286. Dominik Enste, 2010. "Shadow Economy - The Impact of Regulation in OECD-countries," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 555-571.
  287. Nura Ibrahim, 2024. "Quality of Public Governance and Revenue Generation in Nigeria," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 11(5), pages 252-264, May.
  288. Colin C. Williams & Slavko Bezeredi, 2021. "Explaining informal entrepreneurship in Croatia: a social actor approach," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 42(3), pages 348-368.
  289. Jing Zhou & Yunwen Jiang & On Kit Tam & Wei Lan & Silin Ye, 2021. "Success in completing cross‐border acquisitions by emerging market firms: What matters?," The World Economy, Wiley Blackwell, vol. 44(7), pages 2128-2163, July.
  290. Ioana M. PETRESCU, 2016. "The Effects of Economic Sanctions on the Informal Economy," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 4(4), pages 623-648, December.
  291. Ferrer-i-Carbonell, Ada & Gërxhani, Klarita, 2016. "Tax evasion and well-being: A study of the social and institutional context in Central and Eastern Europe," European Journal of Political Economy, Elsevier, vol. 45(S), pages 149-159.
  292. Belal Fallah, 2014. "The Pros and Cons of Formalizing Informal MSES in the Palestinian Economy," Working Papers 893, Economic Research Forum, revised Dec 2014.
  293. Verena Jung & Sascha L. Schmidt & Benno Torgler, 2012. "What Shapes Young Elite Athletes' Perception of Chances in an Environment of Great Uncertainty?," CREMA Working Paper Series 2012-14, Center for Research in Economics, Management and the Arts (CREMA).
  294. Monica Violeta Achim, 2016. "Cultural Dimension of Corruption: A Cross-Country Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 22(3), pages 333-345, August.
  295. Bethencourt, Carlos & Kunze, Lars, 2020. "Social norms and economic growth in a model with labor and capital income tax evasion," Economic Modelling, Elsevier, vol. 86(C), pages 170-182.
  296. Sadok El Ghoul & Omrane Guedhami & Yang Ni & Jeffrey Pittman & Samir Saadi, 2012. "Does Religion Matter to Equity Pricing?," Journal of Business Ethics, Springer, vol. 111(4), pages 491-518, December.
  297. Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.
  298. Fenyvesi, Éva & Vágány, Judit Bernadett, 2020. "A rejtett gazdaság néhány területének szisztematikus szakirodalmi áttekintése [A systematic literature review of some areas of the hidden economy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 512-532.
  299. Friedrich Schneider, 2013. "Size and Progression of the Shadow Economies of Turkey and Other OECD Countries from 2003 to 2013; Some New Facts," Ekonomi-tek - International Economics Journal, Turkish Economic Association, vol. 2(2), pages 83-116, May.
  300. Marè, Mauro & Motroni, Antonello & Porcelli, Francesco, 2020. "How family ties affect trust, tax morale and underground economy," Journal of Economic Behavior & Organization, Elsevier, vol. 174(C), pages 235-252.
  301. Răzvan Hoinaru & Daniel Buda & Sorin Nicolae Borlea & Viorela Ligia Văidean & Monica Violeta Achim, 2020. "The Impact of Corruption and Shadow Economy on the Economic and Sustainable Development. Do They “Sand the Wheels” or “Grease the Wheels”?," Sustainability, MDPI, vol. 12(2), pages 1-27, January.
  302. Roukiatou Nikiema & Pam Zahonogo, 2017. "Taxpayer behaviour and institutions in Sub-Saharan Africa," BeFinD Working Papers 0119, University of Namur, Department of Economics.
  303. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
  304. Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
  305. Dennis Nchor, 2021. "Shadow economies and tax evasion: The case of the Czech Republic, Poland and Hungary," Society and Economy, Akadémiai Kiadó, Hungary, vol. 43(1), pages 21-37, March.
  306. Elena D’Agostino & Marco Alberto De Benedetto & Giuseppe Sobbrio, 2023. "Does the economic freedom hinder the underground economy? Evidence from a cross-country analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 319-341, April.
  307. Eichfelder, Sebastian & Kegels, Chantal, 2014. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 200-219.
  308. Williams Colin C. & Gashi Ardiana, 2022. "Formal Institutional Failings and Informal Employment: Evidence from the Western Balkans," South East European Journal of Economics and Business, Sciendo, vol. 17(2), pages 83-95, December.
  309. Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2021. "Cash and the Hidden Economy: Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," CREMA Working Paper Series 2021-01, Center for Research in Economics, Management and the Arts (CREMA).
  310. Williams Colin C. & Horodnic Ioana A., 2015. "Explaining The Prevalence Of The Informal Economy In The Baltics: An Institutional Asymmetry Perspective," European Spatial Research and Policy, Sciendo, vol. 22(2), pages 127-145, December.
  311. Vargas, Jose P Mauricio, 2012. "To be or not to be informal?: A Structural Simulation," MPRA Paper 41290, University Library of Munich, Germany.
  312. Mai HASSAN & Friedrich SCHNEIDER, 2016. "Modelling the Egyptian Shadow Economy: A MIMIC model and A Currency Demand approach," Journal of Economics and Political Economy, KSP Journals, vol. 3(2), pages 309-339, June.
  313. Bame-Aldred, Charles W. & Cullen, John B. & Martin, Kelly D. & Parboteeah, K. Praveen, 2013. "National culture and firm-level tax evasion," Journal of Business Research, Elsevier, vol. 66(3), pages 390-396.
  314. Ling, Cristina & Roberts, Dawn, 2014. "Evidence of development impact from institutional change : a review of the evidence on open budgeting," Policy Research Working Paper Series 6968, The World Bank.
  315. Rajeev K. Goel & James W. Saunoris, 2016. "Virtual Versus Physical Government Decentralization: Effects on Corruption and the Shadow Economy," Public Budgeting & Finance, Wiley Blackwell, vol. 36(4), pages 68-93, December.
  316. Gianmarco Daniele & Benny Geys, 2015. "Exposing politicians’ ties to criminal organizations: the effects of local government dissolutions on electoral outcomes in southern Italian municipalities," Working Papers 2015/41, Institut d'Economia de Barcelona (IEB).
  317. Lisi, Gaetano, 2009. "Il lavoro irregolare in Italia: un'analisi panel regionale [Underground Employment in the Regions of Italy: A Panel Analysis]," MPRA Paper 18525, University Library of Munich, Germany.
  318. Colin C Williams & Ioana Alexandra Horodnic, 2016. "An institutional theory of the informal economy: some lessons from the United Kingdom," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 43(7), pages 722-738, July.
  319. World Bank, 2012. "Ecuador : The Faces of Informality (Las Caras de La Informalidad) [Ecuador - Las caras de la informalidad]," World Bank Publications - Reports 13252, The World Bank Group.
  320. Víctor Mauricio Castañeda-Rodríguez & Gaetano Lisi, 2024. "Can public efficiency increase tax morale? Evidence from 18 Latin American countries," Economics of Governance, Springer, vol. 25(2), pages 209-231, June.
  321. Wilfried Anicet Kouamé, 2015. "Tax Morale and Trust in Public Institutions," Cahiers de recherche 15-14, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised Oct 2017.
  322. Michele Bernasconi, Luca Corazzini, Raffaello Seri, 2012. "Tax Evasion: Does the Tax Burden Matter?," ISLA Working Papers 43, ISLA, Centre for research on Latin American Studies and Transition Economies, Universita' Bocconi, Milano, Italy.
  323. Salim Nuhu Ahmed & John M. Musah, 2018. "On asymmetric information and tax morale in developing countries," WIDER Working Paper Series wp-2018-12, World Institute for Development Economic Research (UNU-WIDER).
  324. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
  325. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  326. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series 2007-17, Center for Research in Economics, Management and the Arts (CREMA).
  327. Kpognon, Koffi D., 2022. "Effect of Natural Resources on the Size of Informal Economy in sub-Saharan Africa: An Empirical Investigation," Structural Change and Economic Dynamics, Elsevier, vol. 63(C), pages 1-14.
  328. Aziz N. Berdiev & James W. Saunoris & Friedrich Schneider, 2020. "Poverty and the shadow economy: The role of governmental institutions," The World Economy, Wiley Blackwell, vol. 43(4), pages 921-947, April.
  329. Athira, A. & Ramesh, Vishnu K., 2024. "Economic policy uncertainty and tax avoidance: International evidence," Emerging Markets Review, Elsevier, vol. 60(C).
  330. -, 2016. "Fiscal Panorama of Latin America and the Caribbean 2016: Public finances and the challenge of reconciling austerity with growth and equality," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 40090 edited by Eclac.
  331. Karpowicz Andrzej, 2014. "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 42(1), pages 98-120, June.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.