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The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments

Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2014

This survey presents the various methods to estimate the size of the shadow economy, their strengths and weaknesses and the estimation results. The purpose of the survey is threefold. Firstly, it demonstrates that no ideal method to estimate the size and development of the shadow economy exists....

Persistent link: https://www.econbiz.de/10010884126

Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle

Piolatto, Amedeo; Rablen, Matthew D. - Institute for the Study of Labor (IZA) - 2013

Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four … distinct elements of prospect theory and find loss aversion and probability weighting to be redundant in respect of the puzzle …. Prospect theory fails to reverse the puzzle for various classes of endogenous specification of the reference level. These …

Persistent link: https://www.econbiz.de/10010884369

The Last Refuge of a Scoundrel? Patriotism and Tax Compliance

Konrad, Kai A.; Qari, Salmai - Institute for the Study of Labor (IZA) - 2009

We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals...

Persistent link: https://www.econbiz.de/10005017520

The Shadow Economy and Work in the Shadow: What Do We (Not) Know?

Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2012

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...

Persistent link: https://www.econbiz.de/10010539171

Living in Two Neighborhoods: Social Interactions in the Lab

Falk, Armin; Fischbacher, Urs; Gächter, Simon - Institute for the Study of Labor (IZA) - 2004

Field evidence suggests that people belonging to the same group often behave similarly, i.e., behaviour exhibits social interaction effects. We conduct an experiment that avoids the identification problem present in the field. Our novel design feature is that each subject simultaneously is a...

Persistent link: https://www.econbiz.de/10005822702

Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?

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...

Persistent link: https://www.econbiz.de/10010583158

The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?

Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2011

In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment...

Persistent link: https://www.econbiz.de/10009149146

Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion

Tonin, Mirco - Institute for the Study of Labor (IZA) - 2011

The enforcement of compliance with tax regulation is a complex task. This is particularly the case when the administrative capacity of the tax authority is low, as it often happens in developing and transition countries. This paper draws on some international experiences in fighting tax evasion...

Persistent link: https://www.econbiz.de/10008839268

Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension

Bergolo, Marcelo; Cruces, Guillermo - Institute for the Study of Labor (IZA) - 2014

This article studies how social insurance programs shape individual's incentives to take up registered employment and to report earnings to the tax authorities. The analysis is based on a social insurance reform in Uruguay that extended healthcare coverage to the dependent children of registered...

Persistent link: https://www.econbiz.de/10010884195

Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply

Doerrenberg, Philipp; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2012

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...

Persistent link: https://www.econbiz.de/10010884307

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