The development of the shadow economy under changing tax systems and structures: Some theoretical and empirical results for Austria
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- repec:bla:scandj:v:82:y:1980:i:2:p:304-11 is not listed on IDEAS
- Amanda S. Bayer & Richard D. Porter, 1984. "A monetary perspective on underground economic activity in the United States," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), issue Mar, pages 177-190.
- Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, December.
- Hans‐Georg Petersen, 1982. "Size Of The Public Sector, Economic Growth And The Informal Economy: Development Trends In The Federal Republic Of Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 28(2), pages 191-215, June.
- Richard Wagner, 1976. "Revenue structure, fiscal illusion, and budgetary choice," Public Choice, Springer, vol. 25(1), pages 45-61, March.
- James Alm, 1988. "Compliance Costs and the Tax Avoidance-Tax Evasion Decision," Public Finance Review, , vol. 16(1), pages 31-66, January.
- repec:bla:revinw:v:31:y:1985:i:4:p:325-36 is not listed on IDEAS
- Frey, Bruno S. & Weck-Hanneman, Hannelore, 1984. "The hidden economy as an 'unobserved' variable," European Economic Review, Elsevier, vol. 26(1-2), pages 33-53.
- repec:bla:scandj:v:86:y:1984:i:4:p:423-39 is not listed on IDEAS
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- Arne Jon Isachsen & Steiner Strøm, 1985.
"The Size And Growth Of The Hidden Economy In Norway,"
Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 31(1), pages 21-38, March.
- Isachsen, Arne Jon & Strøm, Steinar, 1985. "The Size and Growth of the Hidden Economy in Norway," MPRA Paper 80748, University Library of Munich, Germany, revised 1985.
- Alfred Franz, 1985. "Estimates Of The Hidden Economy In Austria On The Basis Of Official Statistics," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 31(4), pages 325-336, December.
- Contini, Bruno B, 1981. "Labor Market Segmentation and the Development of the Parallel Economy-The Italian Experience," Oxford Economic Papers, Oxford University Press, vol. 33(3), pages 401-412, November.
- Schneider, Friedrich & Lundager, Jens, 1986. "The development of the shadow economies for Denmark, Norway, and Sweden: A comparison," European Journal of Political Economy, Elsevier, vol. 2(3), pages 351-394.
- Werner W. Pommerehne, 1983. "Steuerhinterziehung und Schwarzarbeit als Grenzen der Staatstätigkeit," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 119(III), pages 261-284, September.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Gilbert Koenig, 2004.
"La demande de billets de valeurs faciales élevées et les activités financières souterraines,"
Recherches économiques de Louvain, De Boeck Université, vol. 70(4), pages 425-442.
- Gilbert KOENIG, 2004. "La demande de billets de valeurs faciales élevées et les activités financières souterraines," Discussion Papers (REL - Recherches Economiques de Louvain) 2004042, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Lucian Liviu ALBU & Ion GHIZDEANU & Mărioara IORDAN, 2008. "Informal Economic Estimation Models at Macroeconomic Level. Some Theoretical and Methodologial Considerations," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 1(2), pages 177-190.
- Gilbert Koenig, 2002. "La demande de grosses coupures et l’économie souterraine," Working Papers of BETA 2002-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
- Reinhard Neck & Jens Wächter & Friedrich Schneider, 2012. "Tax avoidance versus tax evasion: on some determinants of the shadow economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 104-117, February.
- Lackó, Mária, 1995. "Rejtett gazdaság nemzetközi összehasonlításban [Hidden economy by international comparison - A method of estimation based on the bouseholds' energy consumption]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 486-510.
- Mateescu, Dan, 2016. "The Linear Regression Of Weighted Segments," Working Papers of Institute for Economic Forecasting 160720, Institute for Economic Forecasting.
- Albu, Lucian-Liviu & Nicolae, Mariana, 2003. "Use of households survey data to estimate the size of the informal economy in Romania," MPRA Paper 14286, University Library of Munich, Germany.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Friedrich Schneider, 2000.
"The Increase of the size of the shadow economy of 18 OECD countries: Some preliminary explanations,"
Economics working papers
2000-08, Department of Economics, Johannes Kepler University Linz, Austria.
- Friedrich Schneider, 2000. "The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations," CESifo Working Paper Series 306, CESifo.
- Schneider Friedrich & Buehn Andreas, 2017. "Shadow Economy: Estimation Methods, Problems, Results and Open questions," Open Economics, De Gruyter, vol. 1(1), pages 1-29, March.
- Lackó, Mária, 1995. "Rejtett gazdaság nemzetközi összehasonlításban [Hidden economy by international comparison - A method of estimation based on the bouseholds' energy consumption]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 486-510.
- Friedrich SCHNEIDER, 2016.
"Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions,"
Turkish Economic Review, KSP Journals, vol. 3(2), pages 256-280, June.
- Andreas Buehn & Friedrich Schneider, 2013. "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," Economics working papers 2013-20, Department of Economics, Johannes Kepler University Linz, Austria.
- Schneider, Friedrich & Buehn, Andreas, 2016. "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," IZA Discussion Papers 9820, Institute of Labor Economics (IZA).
- Friedrich Schneider & Andreas Bühn, 2013. "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," CESifo Working Paper Series 4448, CESifo.
- Enste, Dominik & Schneider, Friedrich, 1998. "Increasing Shadow Economies all over the World - Fiction or Reality?," IZA Discussion Papers 26, Institute of Labor Economics (IZA).
- George M. Georgiou, 2007. "Measuring the Size of the Informal Economy: A Critical Review," Working Papers 2007-1, Central Bank of Cyprus.
- Schneider, Friedrich, 2014. "The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments," IZA Discussion Papers 8278, Institute of Labor Economics (IZA).
- Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
- Mateescu, Dan, 2016. "The Linear Regression Of Weighted Segments," Working Papers of Institute for Economic Forecasting 160720, Institute for Economic Forecasting.
- George M. Georgiou, 2007. "Measuring the Size of the Informal Economy: A Critical Review," Working Papers 2007, Central Bank of Cyprus.
- Friedrich Schneider & Robert Klinglmair, 2004.
"Shadow economies around the world: what do we know?,"
Economics working papers
2004-03, Department of Economics, Johannes Kepler University Linz, Austria.
- Schneider, Friedrich & Klinglmair, Robert, 2004. "Shadow Economies around the World: What Do We Know?," IZA Discussion Papers 1043, Institute of Labor Economics (IZA).
- Friedrich Schneider & Robert Klinglmair, 2004. "Shadow Economies Around the World: What Do We Know?," CREMA Working Paper Series 2004-03, Center for Research in Economics, Management and the Arts (CREMA).
- Friedrich Schneider & Robert Klinglmair, 2004. "Shadow Economies around the World: What Do We Know?," CESifo Working Paper Series 1167, CESifo.
- Friedrich Schneider & Friedrich Schneider, 2008.
"Shadow Economies and Corruption all over the World: What do we Really Know?,"
Chapters, in: Michael Pickhardt & Edward Shinnick (ed.), The Shadow Economy, Corruption and Governance, chapter 7, pages 122-187,
Edward Elgar Publishing.
- Friedrich G. Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really know?," Economics working papers 2006-17, Department of Economics, Johannes Kepler University Linz, Austria.
- Friedrich Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really Know?," CESifo Working Paper Series 1806, CESifo.
- Schneider, Friedrich, 2006. "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers 2315, Institute of Labor Economics (IZA).
- Schneider, Friedrich G., 2007. "Shadow economies and corruption all over the world: what do we really know?," Economics Discussion Papers 2007-9, Kiel Institute for the World Economy (IfW Kiel).
- Friedrich Schneider, 2003. "The Size and Development of the Shadow Economy around the World and Relation to the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0324, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Friedrich Schneider, 2000.
"Illegal activities, but still values added ones (?): size, causes, and measurement of the shadow economies all over the world,"
Economics working papers
2000-10, Department of Economics, Johannes Kepler University Linz, Austria.
- Friedrich Schneider, 2000. "Illegal Activities, but Still Value Added Ones (?): Size, Causes, and Measurement of the Shadow Economies all over the World," CESifo Working Paper Series 305, CESifo.
- Schneider, Friedrich, 2004. "The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003," IZA Discussion Papers 1431, Institute of Labor Economics (IZA).
- Friedrich Schneider & Dominik Enste, 1999.
"Shadow Economies Around the World - Size, Causes, and Consequences,"
CESifo Working Paper Series
196, CESifo.
- Mr. Friedrich Schneider & Dominik Enste, 2000. "Shadow Economies Around the World: Size, Causes, and Consequences," IMF Working Papers 2000/026, International Monetary Fund.
- Philippe Adair, 2009. "Économie non observée et emploi informel dans les pays de l'Union européenne. Une comparaison des estimations et des déterminants," Revue économique, Presses de Sciences-Po, vol. 60(5), pages 1117-1153.
- Friedrich Schneider, 2005. "Shadow Economies of 145 Countries all over the World: What Do We Really Know?," CREMA Working Paper Series 2005-13, Center for Research in Economics, Management and the Arts (CREMA).
- Schneider, Friedrich, 2005.
"Shadow economies around the world: what do we really know?,"
European Journal of Political Economy, Elsevier, vol. 21(3), pages 598-642, September.
- Friedrich Schneider, 2004. "Shadow Economies around the World: What do we really know?," IAW Discussion Papers 16, Institut für Angewandte Wirtschaftsforschung (IAW).
- Christopher Bajada, 1999. "Estimates of the Underground Economy in Australia," The Economic Record, The Economic Society of Australia, vol. 75(4), pages 369-384, December.
More about this item
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:kondp2:195. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/fwkonde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.