TY  - RPRT
        AU  - Schneider, Friedrich
        TI  - The Shadow Economy and Work in the Shadow: What Do We (Not) Know?
        PY  - 2012/Mar/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 6423
        UR  - https://www.iza.org/publications/dp6423
        AB  - In this paper the main focus lies on the shadow economy and on work in the shadow 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 micro studies underline that economic opportunities, the overall burden of the state (taxes and regulations), the general 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
KW  - labor market
        ER  -