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Autor:innen: 
Erscheinungsjahr: 
2014
Schriftenreihe/Nr.: 
CESifo Working Paper No. 4829
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
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). Furthermore, economic opportunities, taxes and regulations, the general situation on the labor market, and unemployment are crucial for an under-standing of the dynamics of the shadow labor force. Opposite to the decrease of the shadow economy (value added figures), the shadow economy labor force increased for most countries over the period 1999 to 2007.
Schlagwörter: 
shadow economy
undeclared work
shadow labor force
tax morale
tax pressure
state regulation
labor market
JEL: 
K42
H26
D78
Dokumentart: 
Working Paper
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