In their book Taxes and the Canadian Underground Economy, David E.A. Giles and Lindsay M. Tedds describe a hidden economy in Canada that is large and growing rapidly. They estimate an amount of additional income - unobserved by the authorities and untaxed - ranging from a low of 3.46 percent of...

The method of 'excess sensitivity' of Bajada (1999, 2000, 2001) indicates a large underground economy in Australia, with estimates of unrecorded income approximately 15 per cent of official gross domestic product. These estimates concern policy-makers, especially those agencies responsible for...