Arbeitspapier

Shadow economies in highly developed OECD countries: What are the driving forces?

In this paper the main focus lies on 'driving forces' of the development and size of the shadow economy in highly developed 39 OECD countries. The influential factors on the shadow economy are tax policies and state regulation, which, if they rise, increase the shadow economy, but also other factors like economic ones (unemployment) are considered, too. Specifically it is shown that the main driving forces are unemployment, self-employment and the tax burden, which have different weights in these 39 countries. Between 1999 and 2010 indirect taxes have by far the largest relative impact (29.4%), followed by self-employment (22.2%), unemployment (16.9%), personal income taxes (13.1%) and tax morale (9.5%).

Sprache
Englisch

Erschienen in
Series: IZA Discussion Papers ; No. 6891

Klassifikation
Wirtschaft
Illegal Behavior and the Enforcement of Law
Tax Evasion and Avoidance
Positive Analysis of Policy Formulation and Implementation
Thema
shadow economy
tax morale
tax pressure
state regulation
undeclared work
Schattenwirtschaft
Arbeitslosigkeit
Selbstständige
Steuerbelastung
OECD-Staaten

Ereignis
Geistige Schöpfung
(wer)
Schneider, Friedrich
Buehn, Andreas
Ereignis
Veröffentlichung
(wer)
Institute for the Study of Labor (IZA)
(wo)
Bonn
(wann)
2012

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Schneider, Friedrich
  • Buehn, Andreas
  • Institute for the Study of Labor (IZA)

Entstanden

  • 2012

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