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101.
Corruption and the shadow economy: an empirical analysis 总被引:1,自引:0,他引:1
This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption and the shadow economy are substitutes in high income countries while they are complements in low income countries. The hypotheses are tested for a cross-section of 98 countries. Our results show that there is no robust relationship between corruption and the size of the shadow economy when perceptions-based indices of corruption are used. Employing an index of corruption based on a structural model, however, corruption and the shadow economy are complements in countries with low income, but not in high income countries. 相似文献
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Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy). 相似文献
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Ingrid Schneider 《Revista de derecho y genoma humano》2006,(25):205-241
The demand for women's egg cells is increasing and is leading to reproductive tourism and transnational oocyte trafficking. The article considers the regulatory landscape of oocyte donation in Europe and analyses different types, particularly whether oocytes are provided within or outside of the IVF context, and whether anonymity of the donor is legally possible or not. The bifurcation between different purposes of egg extraction, particularly the challenges raised by ova demands for cloning research (SCNT) are highlighted. In emphasizing the need for supranational regulation, nine rules for supranational minimum standards are proposed to protect both donor interests and the public good. A particular focus is directed to the commodification of oocytes with regard to the European principle of non-commercial, voluntary and altruistic donation. 相似文献