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Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis Author info | Abstract | Publisher info | Download info | Related research | Statistics Benno Torgler
Friedrich Schneider
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The following paper examines the different options to finance local public infrastructure in Ethiopia based on the assumption that the federal government of Ethiopia will not provide any guarantees for local borrowing. Besides a detailed description of the local public finance system and the capital market in Ethiopia, the paper also sets out some international successful practices in municipal infrastructure financing. Based on the observation of the Ethiopian case and the consideration of the international experiences, the paper has two major pillars that very specifically identify actions required for implementation. On the one hand, the paper recommends a number of feasible arrangements to generate a revenue enhancement of the local authorities in the existing intergovernmental framework. On the other hand, the paper suggests a solution - for creditworthy as well as for potentially creditworthy urban local governments (ULG) - to finance their future demand of public infrastructure together with the national finance institutions as well as the international donors.
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Paper provided by Institute of Local Public Finance in its series Working Papers with number
04-2007.
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Length: 55 pages
Date of creation: Dec 2007Date of revision:
Handle: RePEc:lpf:wpaper:04-2007Contact details of provider: Web page: http://www.ilpf.de/
For technical questions regarding this item, or to correct its listing, contact: (Dr. Jan Wernder).
Keywords: Shadow economy tax morale governance quality government intervention corruption Other versions of this item:
Paper Friedrich Schneider & Benno Torgler, 2007.
"Shadow economy, tax morale, governance and institutional quality: A panel analysis ,"
Economics working papers
2007-01, Department of Economics, Johannes Kepler University Linz, Austria.
[Downloadable!] Benno Torgler & Friedrich Schneider, 2007.
"Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis ,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!] Benno Torgler & Friedrich Schneider, 2007.
"Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis ,"
IZA Discussion Papers
2563, Institute for the Study of Labor (IZA).
[Downloadable!] Benno Torgler & Friedrich Schneider, 2007.
"Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis ,"
School of Economics and Finance Discussion Papers and Working Papers Series
210, School of Economics and Finance, Queensland University of Technology.
[Downloadable!] Benno Torgler & Friedrich Schneider, 2007.
"Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis ,"
CREMA Working Paper Series
2007-02, Center for Research in Economics, Management and the Arts (CREMA).
[Downloadable!] Find related papers by JEL classification: D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy-Making and Implementation H2 - Public Economics - - Taxation, Subsidies, and Revenue H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion O17 - Economic Development, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements O5 - Economic Development, Technological Change, and Growth - - Economywide Country Studies
This paper has been announced in the following NEP Reports :
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Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004.
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International Studies Program Working Paper Series, at AYSPS, GSU
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"Trust breeds trust: How taxpayers are treated ,"
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Full
references Cited by : (explanations , Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.)
Jorge Martinez-Vazquez & Benno Torgler, 2007.
"The Evolution of Tax Morale in Modern Spain ,"
International Studies Program Working Paper Series, at AYSPS, GSU
paper0719, International Studies Program, Andrew Young School of Policy Studies, Georgia State University.
[Downloadable!]
Other versions:
Jorge Martinez-Vazquez & Benno Torgler, 2007.
"The Evolution of Tax Morale in Modern Spain ,"
School of Economics and Finance Discussion Papers and Working Papers Series
224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008.
[Downloadable!] Jorge Martinz-Vazquez & Benno Torgler, 2005.
"The Evolution of Tax Morale in Modern Spain ,"
CREMA Working Paper Series
2005-33, Center for Research in Economics, Management and the Arts (CREMA).
[Downloadable!] Benno Torgler & Jorge Martinez-Vazquez, 2005.
"The Evolution of Tax Morale in Modern Spain ,"
International Studies Program Working Paper Series, at AYSPS, GSU
paper0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University.
[Downloadable!] Jorge Martinez-Vazquez & Benno Torgler, 2007.
"The Evolution of Tax Morale in Modern Spain ,"
Working Papers
03-2007, Institute of Local Public Finance.
[Downloadable!]
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