This paper aims to contribute to a better understanding of the volume of the Non-Observed Economy (ENR) in Portugal, by estimating, based on MIMIC models (multiple indicators multiple causes), its path in the period 1977- 2008. Given, on the one hand, the infl uence of the tax burden, the burden...

Fraud, non-observed economy, money laundering, social decohesion and ethical degeneration are part of the same process. We need to understand the total process of fraud. This is not a social excrescence, but an integral element of the present society and an assumed element of social relations....