TY  - RPRT
        AU  - Schneider, Friedrich
        TI  - The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?
        PY  - 2011/Jun/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 5769
        UR  - https://www.iza.org/index.php/publications/dp5769
        AB  - In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of employees not covered by social security, own account workers or unpaid family workers are shown. The most influential factors on the shadow economy and/or shadow labor force are tax policies and state regulation, which, if they rise, increase both. Furthermore the discussion of the recent literature underlines that economic opportunities, the overall situation on the labor market, and unemployment are crucial for an understanding of the dynamics of the shadow economy and especially the shadow labor force.
        KW  - shadow economy
KW  - undeclared work
KW  - shadow labor force
KW  - tax morale
KW  - tax pressure
KW  - state regulation
        ER  -