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Zoekopdracht: faculteit: "FEB" en publicatiejaar: "2004"

AuteurK. Gërxhani
TitelTax evasion in transition: Outcome of an institutional clash? - Testing Feige's conjecture in Albania
TijdschriftEuropean Economic Review
Jaargang48
Jaar2004
Nummer4
Pagina's729-745
ISSN00142921
FaculteitFaculteit der Maatschappij- en Gedragswetenschappen
Faculteit der Rechtsgeleerdheid
Faculteit Economie en Bedrijfskunde
Instituut/afd.FMG: Amsterdam Institute for Social Science Research (AISSR)
FdR: Amsterdams Instituut voor ArbeidsStudies (AIAS)
FEB: Amsterdam School of Economics Research Institute (ASE-RI)
SamenvattingA field survey of households was conducted in Tirana, Albania in 2000. A response rate of 89.3% yielded 1.340 valid questionnaires, allowing me to test Feige's (In: Nelson, J.M., Tilley, C., Walker, L. (Eds.), Transforming Post-communist Political Economics. National Academy Press, Washington, DC, p. 21) conjecture that more tax evasion will be observed, when formal and informal institutions clash. Respondents’ attitudes towards formal and informal institutions were obtained by applying factor analysis to their responses to a series of attitudinal questions. The theoretical importance of the interaction between formal and informal institutions in determining tax evasion finds empirical support in the data.
OpmerkingenDataset available upon request with the author.
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