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Shadow Economy

Shadow Economy

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Published by Thalia Sanders

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Published by: Thalia Sanders on Oct 12, 2012
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   D   I   S   C   U   S   S   I   O   N    P   A   P   E   R    S   E   R   I   E   S
Forschungsinstitutzur Zukunft der ArbeitInstitute for the Studyof Labor
The Shadow Economy and Shadow EconomyLabor Force: What Do We (Not) Know?
IZA DP No. 5769June 2011Friedrich Schneider
 
 The Shadow Economy andShadow Economy Labor Force:What Do We (Not) Know?
Friedrich Schneider
Johannes Kepler University of Linz and IZA
Discussion Paper No. 5769June 2011
 
IZAP.O. Box 724053072 BonnGermanyPhone: +49-228-3894-0Fax: +49-228-3894-180E-mail: iza@iza.orgAny
 
opinions expressed here are those of the author(s) and not those of IZA. Research published inthis series may include views on policy, but the institute itself takes no institutional policy positions.The Institute for the Study of Labor (IZA) in Bonn is a local and virtual international research centerand a place of communication between science, politics and business. IZA is an independent nonprofitorganization supported by Deutsche Post Foundation. The center is associated with the University ofBonn and offers a stimulating research environment through its international network, workshops andconferences, data service, project support, research visits and doctoral program. IZA engages in (i)original and internationally competitive research in all fields of labor economics, (ii) development ofpolicy concepts, and (iii) dissemination of research results and concepts to the interested public.IZA Discussion Papers often represent preliminary work and are circulated to encourage discussion.Citation of such a paper should account for its provisional character. A revised version may beavailable directly from the author.
 
IZA Discussion Paper No. 5769June 2011
ABSTRACTThe Shadow Economy and Shadow Economy Labor Force:What Do We (Not) Know?
 
In this paper the main focus lies on the development and the size of the shadow economyand of undeclared work (or shadow economy labor force) in OECD, developing and transitioncountries. Besides informal employment in the rural and non-rural sector also other measuresof informal employment like the share of employees not covered by social security, ownaccount workers or unpaid family workers are shown. The most influential factors on theshadow economy and/or shadow labor force are tax policies and state regulation, which, ifthey rise, increase both. Furthermore the discussion of the recent literature underlines thateconomic opportunities, the overall situation on the labor market, and unemployment arecrucial for an understanding of the dynamics of the shadow economy and especially theshadow labor force.JEL Classification: K42, H26, D78Keywords: shadow economy, undeclared work, shadow labor force, tax morale,tax pressure, state regulationCorresponding author:Friedrich SchneiderDepartment of EconomicsJohannes Kepler University of LinzAltenbergerstr. 69A-4040 LinzAustriaE-mail:friedrich.schneider@jku.at 

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