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Arbeit im Schatten: Einige theoretische und empirische Überlegungen Ïber die Schattenwirtschaft

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  • Friedrich Schneider

Abstract

As the shadow economy is increasing in almost all OECD countries this paper analyses the theoretical reasons why people work in the shadow economy. Three approaches are presented, models of time allocation, transaction models and models of tax evasion. The major reason for a growing shadow economy is the rising tax and social security burdens, increasing government regulation and decreasing tax morale. The latest empirical results from Austria, Germany and Switzerland are presented. Copyright Verein fü Socialpolitik und Blackwell Publishers Ltd 2001

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Bibliographic Info

Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

Volume (Year): 2 (2001)
Issue (Month): 4 (November)
Pages: 425-439

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Handle: RePEc:bla:perwir:v:2:y:2001:i:4:p:425-439

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References

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  1. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
  2. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
  3. Friedrich Schneider & Dominik Enste, 2000. "Shadow Economies Around the World," IMF Working Papers 00/26, International Monetary Fund.
  4. Tanzi, Vito, 1999. "Uses and Abuses of Estimates of the Underground Economy," Economic Journal, Royal Economic Society, vol. 109(456), pages F338-47, June.
  5. Frey, Bruno S & Pommerehne, Werner W, 1984. "The Hidden Economy: State and Prospects for Measurement," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 30(1), pages 1-23, March.
  6. Giles, David E A, 1999. "Measuring the Hidden Economy: Implications for Econometric Modelling," Economic Journal, Royal Economic Society, vol. 109(456), pages F370-80, June.
  7. Isachsen, Arne Jon & Strom, Steinar, 1980. " The Hidden Economy: The Labor Market and Tax Evasion," Scandinavian Journal of Economics, Wiley Blackwell, vol. 82(2), pages 304-11.
  8. Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
  9. Bajada, Christopher, 1999. "Estimates of the Underground Economy in Australia," The Economic Record, The Economic Society of Australia, vol. 75(231), pages 369-84, December.
  10. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, December.
  11. Bhattacharyya, Dilip K, 1999. "On the Economic Rationale of Estimating the Hidden Economy," Economic Journal, Royal Economic Society, vol. 109(456), pages F348-59, June.
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Cited by:
  1. Schneider, Friedrich, 2002. "The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries," IZA Discussion Papers 514, Institute for the Study of Labor (IZA).
  2. Friedrich Schneider, 2003. "Zunehmende Schattenwirtschaft in Deutschland: eine wirtschafts- und staatspolitische Herausforderung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(1), pages 148-159.
  3. Rühmann, Peter, 2003. "Der deutsche Arbeitsmarkt: Fehlentwicklungen, Ursachen und Reformansätze," Center for European, Governance and Economic Development Research Discussion Papers 18, University of Goettingen, Department of Economics.
  4. Rühmann, Peter, 2003. "Der deutsche Arbeitsmarkt: Fehlentwicklungen, Ursachen und Reformansätze," Center for European, Governance and Economic Development Research Discussion Papers 18, University of Goettingen, Department of Economics.

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