Corruption and the shadow economy: like oil and vinegar, like water and fire?

被引：0
作者：
Andreas Buehn
Friedrich Schneider
机构：
[1] Utrecht University,Utrecht School of Economics
[2] Georgia State University,Andrew Young School of Policy Studies
[3] Johannes Kepler University of Linz,Department of Economics
来源：
International Tax and Public Finance | 2012年 / 19卷
关键词：
Shadow economy; Corruption; Structural equation models; O17; D78; H11; H26;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
From a theoretical point of view, the relationship between corruption and the shadow economy is ambiguous: They can either be substitutes or complements. This paper contributes to this debate by using a structural equation model with two latent variables to extract information on various dimensions of corruption and the shadow economy. Analyzing a sample of 51 countries around the world over the period 2000 to 2005, we present empirical evidence for a complementary (positive) relationship of corruption and the shadow economy.
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页码：172 / 194
页数：22
相关论文
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