Enste, Dominik H.; Schneider, Friedrich - In: Journal of Economic Literature 38 (2000) 1, pp. 77-114
Using various methods, the size of the shadow economy in 76 developing, transition, and OECD countries is estimated. Average size varies from 12 percent of GDP for OECD countries, to 23 percent for transition countries and 39 percent for developing countries. Increasing taxation and social...