Fighting the immeasurable? Addressing the phenomenon of undeclared work in the European Union

This study focuses on productive activities that are legal in principlebut which are not declared to the authorities. In the debate inGermany various terms are used to describe these activities, themost common being Schwarzarbeit (clandestine employment),Schattenwirtschaft (underground economy) and informelle Arbeit(informal employment). These terms have arisen out of a variety ofcontexts and denote a variety of forms of undeclared employment.“Clandestine employment” is usually understood as coveringproductive employment that is potentially subject to tax andcompulsory insurance contributions, but on which no tax or socialsecurity contributions are paid...