Schneider, Friedrich; Buehn, Andreas - Institute for the Study of Labor (IZA) - 2012
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 …