Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/75664 
Year of Publication: 
2000
Series/Report no.: 
CESifo Working Paper No. 306
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
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 the 18 investigated OECD-countries the size of the shadow economy is more than 13% of the GNP for the year 1998. Also an analysis is given about the size of influences of major causes (direct and indirect tax burden and government regulation) on the shadow economy for Austria.
Document Type: 
Working Paper
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