Introduction to the symposium on the shadow economy, tax behaviour, and institutions

In: Journal of institutional economics, Band 19, Heft 5, S. 651-655

Abstract

AbstractThis JOIE symposium features some of the most influential papers presented in the seventh version of the conference onThe 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.