Shadow Economy and Tax Evasion
Các tập tin
Ngày
2025
Tác giả
Lisi, Gaetano
Tên Tạp chí
Tạp chí ISSN
Nhan đề tập
Nhà xuất bản
MDPI
Giấy phép
Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Tóm tắt
Shadow economy and tax evasion are widely studied topics in economics and behavioural sciences. Still, determinants of the tax behaviour of individuals and firms (including psychological aspects and social and cultural norms and customs) are not fully understood. Additionally, questions related to the evolution, operation, and design of formal institutions capable of effectively counteracting these two widespread and related phenomena remain (substantially) unanswered. Finally, fiscal policies fighting against shadow economy and tax evasion could (at least in the short term and in some countries) have adverse effects on economic growth and unemployment. This Special Issue Reprint contributed to improving the understanding of several aspects of shadow economy and tax evasion. It comprises 12 papers, both theoretical and empirical, by scholars and experts in the field.
Mô tả
262 p.
Từ khóa
shadow economy (from the micro and/or macro level) , economic growth and informal economy , shadow economy and unemployment