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Author:Gerxhani, K.
Title:Tax evasion in transition: outcome of an institutional clash? Testing Feige's conjecture in Albania
Journal:European Economic Review
2004 : AUG, VOL. 48:4, p. 729-745
Index terms:Tax evasion
Attitudes
Institutions
Albania
Factor analysis
Language:eng
Abstract:This article represents an institutional analysis of tax evasion in transition countries using data set collected from Albania. Feige's conjecture, the clash between formal and informal institutions causing the rise of underground economies, is examined. The results are found to be consistent with the conjecture.
SCIMA record nr: 256617
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