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

Published online by Cambridge University Press:  25 May 2023

Catalina Granda Open the ORCID record for Catalina Granda [Opens in a new window]  and
Christoph Kogler
Catalina Granda*
Affiliation:
Department of Economics, Universidad de Antioquia, Medellín, Colombia
Christoph Kogler
Affiliation:
Department of Social Psychology, Tilburg University, Tilburg, The Netherlands
*
*Corresponding author. E-mail: catalina.granda@udea.edu.co
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Abstract

This JOIE symposium features some of the most influential papers presented in the seventh 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.

Keywords

informal institutionsregional and country studiesshadow economytax behaviour

JEL classification

D73: Bureaucracy • Administrative Processes in Public Organizations • Corruption H30: General O17: Formal and Informal Sectors • Shadow Economy • Institutional Arrangements K42: Illegal Behavior and the Enforcement of Law O50: General
Type
Introduction
Information
Journal of Institutional Economics , Volume 19 , Issue 5 , October 2023 , pp. 651 - 655
Copyright
Copyright © The Author(s), 2023. Published by Cambridge University Press on behalf of Millennium Economics Ltd.

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