Developing the concept of institutional incongruence and employing panel data from 60
countries, we outline an alternative view of the informal economy and the effects of …

Özet Günümüzde, gittikçe artan oranda ekonomik faaliyetin kayıt dışı ekonomi içinde
gerçekleştiği kabul edilmektedir. Doğası gereği, kayıt dışı ekonominin gerçek boyutunu …

Our paper analyzes the impact of culture and religion on tax evasions in the Czech
Republic, which represents one of the most atheistic countries in Europe, and a very …

The shadow economy and tax evasion are both widespread in Greece. This has adverse
effects in terms of horizontal and vertical equity, as well as in terms of efficiency. We take …

The informal economy is generating 10–20% of GDP in developed countries. It takes many
forms and is difficult to measure, but has nevertheless a permanent and widely …

The shadow economy (SE) is a pathological normalcy, not only in developing countries but
also in developed ones, causing disagreeable distortions in the real economy. In this paper …

We develop an estimator of unreported income that relies on more flexible identifying
assumptions than those that have been used previously. Assuming only that evaders have a …

The ability and inclination of specific social groups to evade tax vary widely, and this leads to
considerable variation in the actual tax burden on individuals with similar levels of income …

When people who adhere to tax morality act in a situation where there is no sense of risk, no
acceptance of the government, or no environment conducive to tax compliance, it is easier to …

This paper is a critical review of the problems of the Greek tax system. A well‐structured tax
system promotes allocative efficiency and supports economic growth, whereas on the …