Roberto Dell’Anno; Teobaldelli, Désirée - In: International Tax and Public Finance 22 (2015) 1, pp. 1-40
This paper puts forward a framework for evaluating the effects of governmental decentralization on the shadow economy … the shadow economy and corruption. First, decentralization helps to mitigate government-induced distortions, thus limiting … corruption on the shadow economy and implies that decentralization is also beneficial in an indirect way. As a result, our …