This paper addresses the major weakness of measuring tax evasion through business and household surveys, namely the reluctance of respondents to answer truthfully due to the threat of disclosure. First, we assess the merits of a novel questioning method to gather information about tax evasion by...

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...

Immer mehr Menschen müssen in der "Dritten Welt" ihr Überleben außerhalb der formellen Ökonomie sichern. In ungeschützten Beschäftigungsverhältnissen arbeiten sie - fern von sozialer Absicherung und staatlicher Kontrolle - häufig unter starkem Konkurrenzdruck, mit geringen Hilfsmitteln...