Introduction to the Special Issue on Tax Evasion and the Underground Economy

Michael Pickhardt, Aloys Prinz () and Benno Torgler ()
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Aloys Prinz: University of Münster, Germany
Benno Torgler: Queensland University of Technology, Brisbane, Australia, EBS Universität für Wirtschaft und Recht, Germany and CREMA-Center for Research in Economics, Management and the Arts, Switzerland

Economic Analysis and Policy, 2012, vol. 42, issue 2, 131-132

Abstract: The current sovereign debt crisis in several European countries demonstrates impressively the social and economic significance of tax evasion and the underground economy. Economic research and analysis is required to understand and to fight effectively these developments. This volume contributes empirical, simulative and theoretical evidence on tax evasion and the underground economy. The contributions originate from an international conference on “The Shadow Economy, Tax Evasion and Money Laundering”, held at the University of Münster, Germany, in July 2011. This conference brought together researchers from 25 countries with a view to discuss the most recent topics in these research areas. Further details are available from the conference homepage at http://www.wiwi.uni-muenster.de/shadow2011/. Eight papers were chosen to best represent edge cutting research advances in the analysis of tax compliance and the underground economy.

Date: 2012
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