Zur intensiven Diskussion des Themas in der Öffentlichkeit hier ein umfassender Überblick. Dieser beinhaltet eine umfangreiche Dokumentation der Messmethoden und der Größe der Schattenwirtschaft in 70 Ländern weltweit. Die Analyse von wirtschaftspolitischen Optionen soll zur kontroversen...

In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment...

Illicit work, social security fraud, economic crime, and other shadow economy activities are fast becoming an international problem. This second edition uses new data to reassess currency demand and the model approach to estimate the size of the shadow economy in seventy-six developing,...

In this paper the main focus lies on the shadow economy and on work in the shadow. The most influential factors on the shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34.0% to 31.2% for 161 countries (unweighted average)....

Introduction / Christopher Bajada and Friedrich Schneider -- Taxpayer behaviour and motivations -- Illegal, immoral, fattening or what? : How deterrence and responsive regulation shape tax moral / Lars P. Feld and Bruno S. Frey -- Explaining taxpayer non-compliance through reference to taxpayer...