Schneider, Friedrich; Buehn, Andreas - 2012
rise, increase the shadow economy, but also other factors like economic ones (unemployment) are considered, too …. Specifically it is shown that the main driving forces are unemployment, self-employment and the tax burden, which have different … by self-employment (22.2%), unemployment (16.9%), personal income taxes (13.1%) and tax morale (9.5%). …
