TY  - RPRT
        AU  - Schneider, Friedrich
AU  - Buehn, Andreas
        TI  - Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?
        PY  - 2012/Oct/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 6891
        UR  - https://www.iza.org/publications/dp6891
        AB  - 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%).
        KW  - state regulation
KW  - tax pressure
KW  - tax morale
KW  - shadow economy
KW  - undeclared work
        ER  -