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Arbeit im Schatten: Einige theoretische und empirische Überlegungen ?ber die Schattenwirtschaft

Friedrich Schneider ()

Perspektiven der Wirtschaftspolitik, 2001, vol. 2, issue 4, 425-439

Abstract: As the shadow economy is increasing in almost all OECD countries this paper analyses the theoretical reasons why people work in the shadow economy. Three approaches are presented, models of time allocation, transaction models and models of tax evasion. The major reason for a growing shadow economy is the rising tax and social security burdens, increasing government regulation and decreasing tax morale. The latest empirical results from Austria, Germany and Switzerland are presented.

Date: 2001
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https://doi.org/10.1111/1468-2516.t01-1-00065

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Perspektiven der Wirtschaftspolitik is currently edited by Lars P. Feld, J¸rgen von Hagen, Bernd Rudolph and Achim Wambach

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