Buehn, Andreas; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2008
rising shadow economic activities because they weaken tax and social
security bases. As a result, they may make ineffective … analyses of the shadow economy come to the conclusion that tax and social security
burdens and the intensity of regulation are … theoretical considerations, we employ tax and
social security contribution burdens, the intensity of regulation (measured by the …