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The Shadow Economy in German Regions: An Empirical Assessment

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  • Buehn Andreas

    (Utrecht School of Economics, Utrecht University and International Studies Program (ISP), Andrew Young School of Policy Studies, Georgia State University,Utrecht, Netherlands)

Abstract

Despite the increasing number of contributions to the literature, regional variations of the shadow economy have been hardly studied. This article analyses the determinants and derives the size of the shadow economy on the district level in Germany. I find that an inferior local labour market and the burden of taxation significantly contribute to the existence of the shadow economy, while a better enforcement of tax rules and regulations has the potential to deter such activities. Districts in the affluent south of Germany experience on average smaller shadow economies.

Suggested Citation

  • Buehn Andreas, 2012. "The Shadow Economy in German Regions: An Empirical Assessment," German Economic Review, De Gruyter, vol. 13(3), pages 275-290, August.
    • Handle: RePEc:bpj:germec:v:13:y:2012:i:3:p:275-290
    DOI: 10.1111/j.1468-0475.2011.00557.x
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