Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach

Williams, C.C. and Horodnic, I.A. (2015) Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach. Baltic Journal of Economics, 15 (2). pp. 81-98. ISSN 1406-099X

Abstract

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Authors/Creators:
  • Williams, C.C.
  • Horodnic, I.A.
Copyright, Publisher and Additional Information: © 2015 The author(s). Published by Routledge. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Permission is granted subject to the terms of the License under which the work was published. Please check the License conditions for the work which you wish to reuse. Full and appropriate attribution must be given. This permission does not cover any third party copyrighted material which may appear in the work requested.
Keywords: informal economy; undeclared work; tax morale; social contract; institutional analysis; Baltics; E26; H26; J46; O17
Dates:
  • Published: 12 November 2015
  • Accepted: 28 October 2015
Institution: The University of Sheffield
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Sheffield University Management School
Depositing User: Symplectic Sheffield
Date Deposited: 25 Nov 2015 14:52
Last Modified: 26 Feb 2016 14:34
Published Version: http://dx.doi.org/10.1080/1406099X.2015.1114714
Status: Published
Publisher: Routledge
Refereed: Yes
Identification Number: https://doi.org/10.1080/1406099X.2015.1114714

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