The study evaluates the efficiency of government intervention using a vertical structured model including imperfectly competitive agricultural input markets, the bread grain market, and the imperfectly competitive food industry. To test for policy efficiency the actually observed bread grain...

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...

A recent decision of the German Constitutional Court requires political decision makers to revise the system of intergovernmental transfers in order to limit free bargaining among state and federal government officials. The present paper provides empirical support for the thesis that political...

Schriftliche Fassung eines Vortrages anlässlich der Tagung zum Thema "Deregulierung und Privatisierung: Erfahrungen Problem-Potentiale" des Wirtschaftspolitischen Ausschusses des Vereins für Socialpolitik vom 27.-29.03.2001 an der Universität St. Gallen, St. Gallen, CH.

This paper first gives an explanation of the behaviour which motivates individuals to engage in the shadow economy. It will be shown that people who fear being caught by tax authorities will be less likely to work in the shadow economy and those who earn more money in the official economy will...

There is a widespread feeling that a substantial and increasing share of activities take place outside the official economy. This holds, in particular, for developing and transition but also for high income economies. Such activities are unrecorded by the system of national income accounting,...

State and local taxation comprises those taxes that are collected at the sub-federal government levels in order to finance state and local public services, assigning discretion in the determination of rates and bases of these taxes to sub-federal governments. Consider a nation with different...

Auch im Jahr 2000 wird die Schwarzarbeit in Deutschland weiter zunehmen; während man für das offizielle BIP einen Zuwachs von 2,7% erwartet, wird die informelle Wirtschaft um 6,8% zunehmen und das Volumen der Schwarzarbeit wird im Jahr 2000 auf 640 Mrd. DM geschätzt. Diese Ergebnisse zeigen,...

The latest empirical results of the size of the shadow economy in 18 OECD countries are presented, using the currency demand approach to calculate the shadow economy over time. The results indicate a strong increase in the size of the shadow economy, over the period 1960 to 1998 and for 15 of...