Introduction to the Symposium on the Shadow Economy, Tax Behaviour, and Institutions
Authors
Granda-Carvajal, Catalina
Kogler, Christoph
Editor
Publication date
2023-05-03
Document language
eng
Publisher
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Journal Title
Journal ISSN
Volume Title
Abstract
Description
This JOIE Symposium features some of the most influential papers presented in the 7th version of the conference on The Shadow Economy, Tax Behaviour and Institutions. Accordingly, it brings together contributions from several disciplines and schools of thought in the social sciences and the humanities exploring such issues as the role of formal and informal institutions in understanding the shadow economy, the importance of social aversion in the motivations for tax compliance, and the dual nature of corruption. This introduction lays out the scope of the symposium, summarises the preceding literature on the topic, and provides a brief outline of each contributing article, noting that, although each paper focuses on a different economic and cultural context, they share several elements in common with alternative theories addressing the institutional, psychological, and sociological aspects of tax law compliance and other appropriate behaviours.
Códigos JEL
D73 - Bureaucracy; Administrative Processes in Public Organizations; Corruption, H30 - General, K42 - Illegal Behavior and the Enforcement of Law, O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements, O50 - General
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Keywords
Keywords
shadow economy, tax behaviour, informal institutions, regional and country studies
Groups
informalidad
