Schneider, Friedrich; Bühn, Andreas - 2013 - Revised Version: August 1, 2013
, which, if rising, increase the shadow economy, though other, economic factors like unemployment are important, too …. Specifically, it is shown that the main driving forces of the size and development of the shadow economy are unemployment, self … 2010 unemployment and self-employment have on average the largest relative impact (14.6%), followed by tax morale (14 …