Shadow Economy: Estimation Methods, Problems, Results and Open questions

References

Aigner, D., Schneider, F. and D. Ghosh (1988), Me and my shadow: estimating the size of the US hidden economy from time series data, in: W.A. Barnett, E.R. Berndt and H. White (eds.), Dynamic Econometric Modeling, Cambridge University Press, Cambridge, UK, pp. 224-243.10.1017/CBO9780511664342.015Search in Google Scholar

Ahumada, H., Facundo, A., Canavese A. and P. Canavese (2004), The demand for currency approach and the size of the shadow economy: a critical assessment, Discussion Paper, Delta Ecole Normale Superieure, Paris.Search in Google Scholar

Allingham, M.G. and A. Sandmo (1972), Income Tax Evasion: A Theoretical Analysis, Journal of Public Economics, 1/3, pp. 323-338.Search in Google Scholar

Alm, J., Martinez-Vazquez, J. and F. Schneider (2004), Sizing the problem of the hard-to-tax, Working Paper, Georgia State University, USA.10.1016/S0573-8555(04)68802-XSearch in Google Scholar

Alm, J. and B. Torgler (2006), Culture differences and tax morale in the United States and in Europe, Journal of Economic Psychology, 27/2, pp. 224-246.Search in Google Scholar

Amendola, A. and R. Dell’Anno (2010), Institutions and Human Development in the Latin America Shadow Economy, Estudios en Derecho y Gobierno, 3/1, pp. 9-25.Search in Google Scholar

Andreoni, J., Erard B. and J. Feinstein (1998), Tax Compliance, Journal of Economic Literature, 36/4, pp. 818-860.Search in Google Scholar

Belev, B. (2003), The informal economy in the EU Accession Countries: Size, scope, trends and challenges to the process of EU enlargement, Center for Study of Democracy, Sofia.Search in Google Scholar

Bhattacharyya, D.K. (1999), On the economic rationale of estimating the hidden economy, Economic Journal, 109, pp. 348-359.Search in Google Scholar

Blades, D. (1982), The hidden economy and the national accounts, OECD Occasional Studies, pp. 28-44.Search in Google Scholar

Boeschoten, W.C. and M.M.G. Fase (1984), The Volume of Payments and the Informal Economy in the Netherlands 1965-1982. M. Nijhoff, Dordrecht.10.1007/978-94-009-5059-7Search in Google Scholar

Bollen, K.A. (1989), Structural Equations with Latent Variables, New York (N.Y.), Wiley Publishing Company.10.1002/9781118619179Search in Google Scholar

Breusch, T. (2005a), The Canadian underground economy: An examination of Giles and Tedds, Canadian Tax Journal, 53, pp. 367-391.Search in Google Scholar

Breusch, T. (2005b), Estimating the underground economy using MIMIC models, Working Paper. Available under: http://econwpa.wustl.edu/eps/em/papers/0507/0507003.pdf.Search in Google Scholar

Breusch, T. (2016), Estimating the Underground Economy Using MIMIC Models, Journal of Tax Administration 2/2.1, Special Issue: The Shadow Economy.Search in Google Scholar

Buehn, A. and F. Schneider (2011), Corruption and the shadow economy: like oil and vinegar, like water and fire?, International Tax and Public Finance, LLC: 220-41.10.1007/s10797-011-9175-ySearch in Google Scholar

Buehn, A. and F. Schneider (2012), Shadow Economies around the World: Novel Insights, Accepted Knowledge, and New Estimates, International Tax and Public Finance, 19, pp. 139-171.Search in Google Scholar

Buehn, A. and F. Schneider (2013), A preliminary attempt to estimate the financial flows of transnational crime using the MIMIC method, in: B. Unger and D. van der Linde (eds.), Research Handbook on Money Laundering, Edward Elgar Publishing, Cheltenham, UK, pp. 172-189.10.4337/9780857934000.00024Search in Google Scholar

Buehn, A., Karmann, A. and F. Schneider (2009), Shadow economy and do-it-yourself activities: the German case, Journal of Institutional and Theoretical Economics, 165/4, pp.701-722.Search in Google Scholar

Cagan, P. (1958), The demand for currency relative to the total money supply, Journal of Political Economy, 66, pp. 302-328.Search in Google Scholar

Cassar, A. (2001), An index of the underground economy in Malta, Bank of Valletta Review, 23, pp. 44-62.Search in Google Scholar

Clotefelter, C.T. (1983), Tax evasion and tax rates: an analysis of individual returns, Review of Economic Statistics, 65, pp. 363-373.Search in Google Scholar

Contini, B. (1981), Labor market segmentation and the development of the parallel economy: the Italian experience, Oxford Economic Papers, 33, pp. 401-412.Search in Google Scholar

Cziraky, D. (2004), LISREL 8.54: A program for structural equation modelling with latent variables, Journal of Applied Econometrics, 19, pp. 135-141.Search in Google Scholar

Dallago, B. (1990), The Irregular Economy: The “Underground Economy” and the “Black Labour Market”, Dartmouth Publishing, UK.Search in Google Scholar

Dell’Anno, R. (2003), Estimating the shadow economy in Italy: A structural equation approach, Working Paper 2003-7, Department of Economics, University of Aarhus, Aarhus, Denmark.Search in Google Scholar

Dell’Anno R. (2007), The Shadow Economy in Portugal: An Analysis with the MIMIC Approach, Journal of Applied Economics, 10, pp. 253-277.Search in Google Scholar

Dell’Anno, R. and F. Schneider, (2004), The shadow economy of Italy and other OECD countries: what do we know?, Discussion Paper, Department of Economics, University of Linz, Linz, Austria.Search in Google Scholar

Dell’Anno, R. and F. Schneider (2009), A complex approach to estimate shadow economy: the structural equation modelling, in M. Faggnini and T. Looks (eds.), Coping with the Complexity of Economics, Springer, Berlin, pp. 110-30.10.1007/978-88-470-1083-3_7Search in Google Scholar

Dell’Anno R., Gomez-Antonio, M. and A. Alanon Pardo (2007), Shadow Economy in three different Mediterranean Countries: France, Spain and Greece. A MIMIC Approach, Empirical Economics, 33, pp. 51-84.10.1007/s00181-006-0084-3Search in Google Scholar

Del Boca, D. (1981), Parallel economy and allocation of time, Micros (Quarterly Journal of Microeconomics), 4, pp. 13-18.Search in Google Scholar

Del Boca, D. and F. Forte (1982), Recent empirical surveys and theoretical interpretations of the parallel economy in Italy, in: V. Tanzi (ed.), The Underground Economy in the United States and Abroad, Lexington Books, Lexington, MA, pp. 160-178.Search in Google Scholar

Dreher, A. and F. Schneider (2009), Corruption and the Shadow Economy: An Empirical Analysis, Public Choice, 144/2, pp. 215-277.Search in Google Scholar

Dreher, A., Kotsogiannis, C. and S. McCorriston (2009), How Do Institutions Affect Corruption and the Shadow Economy?, International Tax and Public Finance, 16/4, pp. 773-796.Search in Google Scholar

Enste, D. and F. Schneider (2006), Umfang und Entwicklung der Schattenwirtschaft in 145 Ländern, in: F. Schneider and D. Enste (eds.), Jahrbuch Schattenwirtschaft 2006/07. Zum Spannungsfeld von Politik und Ökonomie, LIT Verlag, Berlin, pp. 55-80.Search in Google Scholar

European Commission (2007), Stepping up the fight against undeclared work, COM (2007) 628 final, European Commission, Brussels.Search in Google Scholar

Feige, E.L. (1986), A re-examination of the underground economy in the United States, IMF Staff Papers, 33, pp. 768-781.Search in Google Scholar

Feige, E.L. (ed.) (1989), The Underground Economies. Tax Evasion and Information Distortion, Cambridge University Press, Cambridge.10.1017/CBO9780511571749Search in Google Scholar

Feige, E.L. (1994), The underground economy and the currency enigma, Supplement to Public Finance/Finances Publiques, 49, pp. 119-136.Search in Google Scholar

Feige, E.L. (1996), Overseas holdings of U.S. currency and the underground economy. In: Pozo, S. (ed.), Exploring the Underground Economy. W.E. Upjohn Institute for Employment Research, Kalamazoo, MI, pp. 5-62.Search in Google Scholar

Feige, Edward L. (2016a), Reflections on the Meaning and Measurement of Unobserved Economist: What Do We Really Know About the Shadow Economy?, Journal of Tax Administration, 2/2, Special Issue: The Shadow Economy.10.2139/ssrn.2705879Search in Google Scholar

Feige, Edward L. (2016b), Professor Schneider’s Shadow Economy (SSE): What Do We Really Know? A Rejoinder., Journal of Tax Administration, 2/2.Search in Google Scholar

Feld, L.P. and B.S. Frey (2007), Tax Compliance as the Result of a Psychological Tax Con-tract: The Role of Incentives and Responsive Regulation, Law and Policy, 29/1, pp. 102-120.Search in Google Scholar

Feld, L.P. and C. Larsen (2005), Black Activities in Germany in 2001 and 2004: A Comparison Based on Survey Data, Study no. 12, Copenhagen: Rockwool Foundation Research Unit.Search in Google Scholar

Feld, L.P. and C. Larsen (2008), “Black” activities low in Germany in 2006, News from the Rockwool Foundation Research Unit, March, pp. 1-12.Search in Google Scholar

Feld, L.P. and C. Larsen (2009), Undeclared Work in Germany 2001-2007 - Impact of Deterrence, Tax Policy, and Social Norms: An Analysis Based on Survey Data, Springer, Berlin.Search in Google Scholar

Feld, L.P. and F. Schneider (2010), Survey on the shadow economy and undeclared earnings in OECD countries, German Economic Review, 11/2, pp. 109-49.Search in Google Scholar

Feld, L.P. and Schneider, F. (2016), Reply to Gebhard Kirchgässner, German Economic Review 18/1, 2016, pp. 112-117.Search in Google Scholar

Fleming, M.H., Roman, J. and G. Farrel (2000), The shadow economy, Journal of International Affairs, 53, pp. 64-89.Search in Google Scholar

Folmer, H. and A. Karmann (1992), The permanent income hypothesis revisited - a dynamic LISREL approach, Methods of Operations Research, 64/3, pp. 355-359.Search in Google Scholar

Franz, A. (1983), Wie groß ist die „schwarze“ Wirtschaft?, Mitteilungsblatt der Österreichischen Statistischen Gesellschaft, 49, pp. 1-6.Search in Google Scholar

Frey, B. S. and W. Pommerehne (1984), The hidden economy: State and prospect for measurement, Review of Income and Wealth, 30/1, pp. 1-23.Search in Google Scholar

Frey, B.S. and H. Weck (1983a), Bureaucracy and the shadow economy: a macro-approach, in: Hanusch, H. (ed.), Anatomy of Government Deficiencies, Springer, Berlin, pp. 89-109.10.1007/978-3-662-21610-1_6Search in Google Scholar

Frey, B.S. and H. Weck (1983b), Estimating the shadow economy: a “naïve” approach, Oxford Economic Papers, 35, pp. 23-44.10.1093/oxfordjournals.oep.a041582Search in Google Scholar

Frey, B.S. and H. Weck-Hannemann (1984), The hidden economy as an “unobserved” variable, European Economic Review, 26, pp. 33-53.Search in Google Scholar

Frey, B.S., Weck, H. and W.W. Pommerehne (1982), Has the shadow economy grown in Germany? An exploratory study, Weltwirtschaftliches Archiv, 118, pp. 499-524.Search in Google Scholar

Friedman, E., Johnson, S., Kaufmann, D. and P. Zoido-Lobatón (2000), Dodging the Grabbing Hand: The Determinants of Unofficial Activity in 69 Countries, Journal of Public Economics, 76/4, pp. 459-493.Search in Google Scholar

Garcia, G. (1978), The currency ratio and the subterranean economy, Financial Analysts Journal, 69, pp. 64-66.Search in Google Scholar

Gasparenje, L., Remeikiene, R. and F. Schneider (2015), The Factors of Digital Shadow Consumption, Intellectual Economics, 9/2, pp. 108-119.Search in Google Scholar

Gerxhani, K. (2003), The informal sector in developed and less-developed countries: A literature survey, Public Choice, 114/3-4, pp. 295-318.Search in Google Scholar

Giles, D.E.A. (1997a), Causality between the measured and underground economies in New Zealand, Applied Economics Letters, 4, pp. 63-67.10.1080/758521835Search in Google Scholar

Giles, D.E.A. (1997b), Testing the asymmetry in the measured and underground business cycles in New Zealand, Economic Record, 71, pp. 225-232.10.1111/j.1475-4932.1997.tb00995.xSearch in Google Scholar

Giles, D.E.A. (1999a), Measuring the Hidden Economy: Implications for Econometric Modelling, Economic Journal, 109/3, pp. 370-380.10.1111/1468-0297.00440Search in Google Scholar

Giles, D.E.A. (1999b), Modeling the hidden economy in the tax-gap in New Zealand, Empirical Economics, 24, pp. 621-640.10.1007/s001810050076Search in Google Scholar

Giles, D.E.A. (1999c), The rise and fall of the New Zealand underground economy: are the reasons symmetric?, Applied Economics Letters, 6, pp. 185-189.10.1080/135048599353609Search in Google Scholar

Giles, D.E.A. and L.M. Tedds (2002), Taxes and the Canadian underground economy, Canadian Tax Paper, vol. 106. Canadian Tax Foundation, Toronto.Search in Google Scholar

Giles, D.E.A., Tedds, L.M. and W. Gugsa (2002), The Canadian underground and measured economies, Applied Economics, 34, pp. 2347-2352.Search in Google Scholar

Gutmann, P.M. (1977), The subterranean economy, Financial Analysts Journal, 34/1, pp. 24- 27.Search in Google Scholar

Haigner, S., Jenewein, S., Schneider F. and F. Wakolbinger (2013), Driving Forces of Informal Labour Supply and Demand in Germany, International Labour Review, 152/3-4, pp. 507-524.Search in Google Scholar

Hashimzade, N. and C. Hedy (2016), Reflections on the Meaning and Measurement of Unobserved Economies: An Editorial Comment, Journal of Tax Administration, 2/2.Search in Google Scholar

Hassan, M., and F. Schneider (2016), Modelling Egyptian Shadow Economy: A MIMIC Model and the Currency Demand Approach, Journal of Economics and Political Economy 3/3, pp. 309-339.Search in Google Scholar

Hassan, M., and F. Schneider (2016a), Size and Development of Shadow Economies of 157 World Wide Countries, Updated New Measures from 1999-2013, Journal of Global Economics, 2016, 4/3, pp. 1-14.10.2139/ssrn.2861026Search in Google Scholar

Helberger, C. and H. Knepel (1988), How big is the shadow economy? A re-analysis of the unobserved-variable approach of B.S. Frey and H. Weck-Hannemann, European Economic Review, 32/4, pp. 965-976.Search in Google Scholar

Hill, R. and M. Kabir (1996), Tax rates, the tax mix, and the growth of the underground economy in Canada: what can we infer?, Canadian Tax Journal/Revue Fiscale Canadienne, 44, pp. 1552-1583.Search in Google Scholar

IfD Allensbach (1975), Studie im Auftrag der Kommission für Wirtschaftlichen und Sozialen Wandel, Bodensee: Allensbach.Search in Google Scholar

IRS (1979), Estimates of Income Unreported on Individual Tax Reform, Internal Revenue Service, U.S. Department of the Treasury, Washington, DC.Search in Google Scholar

IRS (1983), Income Tax Compliance Research: Estimates for 1973-81, Internal Revenue Service, U.S. Department of the Treasury, Washington, DC.Search in Google Scholar

Isachsen, A.J. and S. Strøm (1985), The Size and Growth of the Hidden Economy in Norway, Review of Income and Wealth, 31/1, pp. 21-38.Search in Google Scholar

Isachsen, A.J., Klovland, J. and S. Strom (1982), The hidden economy in Norway, in: Tanzi, V. (ed.), The Underground Economy in the United States and Abroad, DC Heath, Lexington Books, Lexington, MA, pp. 209-231.Search in Google Scholar

Johnson, S., Kaufmann, D. and A. Shleifer (1997), The unofficial economy in transition, Brookings Papers on Economic Activity, Fall, Washington D.C.10.2307/2534688Search in Google Scholar

Johnson, S., Kaufmann, D. and P. Zoido-Lobatón (1998a), Regulatory discretion and the unofficial economy, The American Economic Review, 88/2, pp. 387-392.Search in Google Scholar

Johnson, S., Kaufmann D. and P. Zoido-Lobatón (1998b), Corruption, Public Finances and the Unofficial Economy, World Bank Policy Research Working Paper Series No. 2169, The World Bank, Washington, D.C.Search in Google Scholar

Kanniainen, V., Pääkönen J. and F. Schneider (2004), Fiscal and Ethical Determinants of Shadow Economy: Theory and Evidence, Discussion Paper, Department of Economics, Johannes Kepler University of Linz, Linz, Austria.Search in Google Scholar

Karmann, A. (1986), Monetäre Ansätze zur Erfassung der Schattenwirtschaft: Ein Vergleich verschiedener Messansätze, Kredit und Kapitel, 19, pp. 233-247.Search in Google Scholar

Karmann, A. (1990), Schattenwirtschaft und ihre Ursachen: Eine empirische Analyse zur Schwarzwirtschaft und Selbstversorgung in der Bundesrepublik Deutschland, Zeitschrift für Wirtschafts- und Sozialwissenschaften (ZWS), 110, pp. 185-206.Search in Google Scholar

Kaufmann, D. and A. Kaliberda (1996), Integrating the unofficial economy into the dynamics of post socialist economies: a framework of analyses and evidence, in: Kaminski, B. (ed.), Economic Transition in Russia and the New States of Eurasia. M.E. Sharpe, London, pp. 81-120.Search in Google Scholar

Kazemier, B. (2006), Monitoring the underground economy: a survey of methods and estimates, in: Schneider, F. and D. Enste (eds.), Jahrbuch Schattenwirtschaft 2006/07. Zum Spannungsfeld von Politik und Ökonomie, Berlin: LIT Verlag, pp. 11-53.Search in Google Scholar

Kirchgässner, G. (1983), Size and development of the West German shadow economy, 1955-1980, Zeitschrift für die Gesamte Staatswissenschaft, 139, pp. 197-214.Search in Google Scholar

Kirchgässner, G. (1984), Verfahren zur Erfassung des in der Schattenwirtschaft erarbeiteten Sozialprodukts, Allgemeines Statistisches Archiv, 68, pp. 378-405.Search in Google Scholar

Kirchgässner, G. (2016), On estimating the size of the shadow economy, German Economic Review, 18/1, 2016, pp. 99-111.Search in Google Scholar

Kirchler, E. (2007), The Economic Psychology of Tax Behaviour, Cambridge (UK) University Press, Cambridge.10.1017/CBO9780511628238Search in Google Scholar

Klovland, J. (1984), Tax evasion and the demand for currency in Norway and Sweden: is there a hidden relationship?, Scandinavian Journal of Economics, 86, pp. 423-439.Search in Google Scholar

Kucera, D. and L. Roncolato (2008), Informal Employment: Two Contested Policy Issues, International Labor Review, 147/3, pp. 321-348.Search in Google Scholar

Lackó, M. (1996), Hidden economy in East-European countries in international comparison, Working paper, International Institute for Applied Systems Analysis (IIASA), Luxemburg.Search in Google Scholar

Lackó, M. (1998), The Hidden Economies of Visegrad Countries in International Comparison: A Household Electricity Approach, in: Halpern, L. and Ch. Wyplosz (eds.), Hungary: Towards a Market Economy, Cambridge (Mass.), Cambridge University Press.Search in Google Scholar

Lackó, M. (1999), Electricity Intensity and the Unrecorded Economy in Post-Socialist Countries, in: Feige, E. and K. Ott (eds.), Underground Economies in Transition, Ashgate Publishing Company.Search in Google Scholar

Lackó, M. (2000a), Do Power Consumption Data Tell the Story? Electricity Intensity and Hidden Economy in Post-Socialist Countries, in: Maskin, E. and A. Simonovits (eds.), Planning, Shortage and Transformation: Essays in Honor of Janos Kornai, Cambridge (Mass.), The MIT Press.Search in Google Scholar

Lackó, M. (2000b), Hidden Economy - an Unknown Quantity? Comparative Analysis of Hidden Economies in Transition Economies, 1989-95, Economics of Transition, 8/1, pp. 117-149.10.1111/1468-0351.00038Search in Google Scholar

Langfeldt, E. (1984), The unobserved economy in the Federal Republic of Germany, in: Feige, E.L. (ed.), The Unobserved Economy, Cambridge University Press, Cambridge, UK, pp. 236-260.Search in Google Scholar

Lippert, O. and M. Walker (eds.) (1997), The Underground Economy: Global Evidences of its Size and Impact, The Frazer Institute, Vancouver, B.C.Search in Google Scholar

Lizzeri, C. (1979), Mezzogiorno in Controluce. Enel, Naples.Search in Google Scholar

Loayza, N.V. (1996), The economics of the informal sector: a simple model and some empirical evidence from Latin America, Carnegie-Rochester Conference Series on Public Policy, 45, pp. 129-162.Search in Google Scholar

Long, J.S. (1983), Confirmatory Factor Analysis, Sage Publishing Company, Beverly Hills (CA).10.4135/9781412983778Search in Google Scholar

Losby, J.L., Else, J.F., Kingslow, M.E., Edgcomb, E.L., Malm, E.T. and V. Kao (2002), Informal Economy Literature Review, The Aspen Institute, Microenterprise Fund for Innovation, Effectiveness, Learning and Dissemination, Washington D.C., and ISED Consulting and Research, Newark DE.Search in Google Scholar

MacAfee, K. (1980), A glimpse of the hidden economy in the national accounts, Economic Trends, 136, pp. 81-87.Search in Google Scholar

Medina, L. and F. Schneider (2017), Shadow Economies Around the World: New Results for 143 Countries Over 1996-2014, Discussion Paper, Department of Economics, University of Linz, Linz, Austria.Search in Google Scholar

Mogensen, G.V. (1985), Sort Arbejde i Danmark, Institut for Nationalokonomi, Copenhagen.Search in Google Scholar

Mogensen, G.V., Kvist, H.K., Kfrmendi, E. and S. Pedersen (1995), The Shadow Economy in Denmark 1994: Measurement and Results, Study no. 3, The Rockwool Foundation Research Unit, Copenhagen.Search in Google Scholar

Morris, B. (1993), Editorial statement, International Economic Insides, vol. IV. International Statistical Yearbook, Budapest.Search in Google Scholar

O’Higgins, M. (1989), Assessing the underground economy in the United Kingdom, in: Feige, E.L. (ed.), The Underground Economies: Tax Evasion and Information Distortion, Cambridge University Press, Cambridge, UK, pp. 175-195.10.1017/CBO9780511571749.009Search in Google Scholar

O’Neill, D.M. (1983), Growth of the underground economy 1950-81: some evidence from the current population survey, Study for the Joint Economic Committee, U.S. Congress Joint Committee Print, U.S. Gov. Printing Office, Washington, DC, pp. 98-122.Search in Google Scholar

Park, T. (1979), Reconciliation Between Personal Income and Taxable Income, Bureau of Economic Analysis, Washington, DC, pp. 1947-1977.Search in Google Scholar

Pedersen, S. (2003), The Shadow Economy in Germany, Great Britain and Scandinavia: A Measurement Based on Questionnaire Service, Study No. 10, The Rockwoll Foundation Research Unit, Copenhagen.Search in Google Scholar

Petersen, H.G. (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, 28, pp. 191-215.Search in Google Scholar

Pickhardt, M. and J. Sardà Pons (2006), Size and scope of the underground economy in Germany, Applied Economics, 38(4), pp. 1707-1713.Search in Google Scholar

Pissarides, C. and G. Weber (1989), An expenditure-based estimate of Britain’s black economy, Journal of Public Economics, 39, pp. 17-32.Search in Google Scholar

Pommerehne, W.W. and F. Schneider (1985), The decline of productivity growth and the rise of the shadow economy in the U.S., Working Paper 85-9, University of Aarhus.Search in Google Scholar

Portes, A. (1996), The informal economy, in: Pozo, S. (ed.), Exploring the Underground Economy, W.E. Upjohn Institute for Employment Research, Kalamazoo, pp. 147-165.Search in Google Scholar

Posner, E.A. (2000), Law and Social Norms, Harvard University Press, Cambridge.Search in Google Scholar

Pozo, S. (ed.) (1996), Exploring the Underground Economy: Studies of Illegal and Unreported Activity, Michigan: W.E. Upjohn, Institute for Employment Research.10.17848/9780880994279Search in Google Scholar

Putnins, T. and A. Sauka (2015), Measuring the Shadow Economy Using Company Managers, Journal of Comparative Issues, 43/2, May, pp. 471-490.Search in Google Scholar

Remeikiene, R., Gasparenje, L. and F. Schneider (2017), The Definition of Digital Shadow Economy, The Technological and Economic Development of Economy, forthcoming.10.3846/20294913.2016.1266530Search in Google Scholar

Renooy, P., Ivarsson, S., van der Wusten-Gritsai, O. and E. Meijer (2004), Undeclared Work in an Enlarged Union - An Analysis of Undeclared Work: An In-Depth Study of Specific Items, European Commission, Brussels.Search in Google Scholar

Rogoff, K. (1998), Blessing or curse? Foreign and underground demand for euro notes, Economic Policy: The European Forum, 26, pp. 261-304.Search in Google Scholar

Sauka, A., Schneider, F. and C.C. Williams (2016), Entrepreneurship and the Shadow Economy, Edward Elgar Publishing Company, Cheltenham (UK).10.4337/9781784719883Search in Google Scholar

Schneider, F. (1986), Estimating the size of the Danish shadow economy using the currency demand approach: an attempt, The Scandinavian Journal of Economics, 88, pp. 643-668.Search in Google Scholar

Schneider, F. (1994a), Measuring the size and development of the shadow economy. Can the causes be found and the obstacles be overcome?, in: Brandstaetter, H. and W. Güth (eds.): Essays on Economic Psychology, Berlin, Heidelberg, Springer Publishing Company, pp. 193-212.10.1007/978-3-642-48621-0_10Search in Google Scholar

Schneider, F. (1994b), Can the shadow economy be reduced through major tax reforms? An empirical investigation for Austria, Supplement to Public Finance/ Finances Publiques, 49, pp. 137-152.Search in Google Scholar

Schneider, F. (1997), The shadow economies of Western Europe, Journal of the Institute of Economic Affairs, 17/3, pp. 42-48.Search in Google Scholar

Schneider, F. (1998), Further empirical results of the size of the shadow economy of 17 OECD-countries over time, Paper to be presented at the 54th Congress of the IIPF Cordowa, Argentina and discussion paper, Department of Economics, University of Linz, Linz, Austria.Search in Google Scholar

Schneider, F. (2003), The shadow economy, in: Rowley, C.K. and F. Schneider (eds.), Encyclopedia of Public Choice, Kluwer Academic Publishers, Dordrecht.Search in Google Scholar

Schneider, F. (2005), Shadow economies around the world: what do we really know?, European Journal of Political Economy, 21(4), pp. 598-642.Search in Google Scholar

Schneider, F. (2007), Shadow Economies and Corruption All Over the World: New Estimates for 145 Countries, Economics, 9, July.10.2139/ssrn.938369Search in Google Scholar

Schneider, F. (2010), The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries, European Journal of Law and Economics, 6/3, pp. 441-468.Search in Google Scholar

Schneider, F. (ed.) (2011), Handbook on the Shadow Economy, Edward Elgar, Cheltenham.10.4337/9780857930880Search in Google Scholar

Schneider, F. (2015), Schattenwirtschaft und Schattenarbeitsmarkt: Die Entwicklungen der vergangenen 20 Jahre, Perspektiven der Wirtschaftspolitik, 16/1, pp. 3-25.Search in Google Scholar

Schneider, F. (2016), Comment on Feige’s Paper, Reflections on the Meaning and Measurement of Unobserved Economies: What Do We Really Know About the Shadow Economy?, Journal of Tax Administration Vol. 2/2.10.2139/ssrn.2766885Search in Google Scholar

Schneider, F. and A. Buehn (2013), Shadow Economies in Highly Developed OECD-Countries: What are the Driving Forces?, Discussion Paper, Department of Economics, University of Linz, Linz, Austria, June 2013.10.2139/ssrn.2161228Search in Google Scholar

Schneider, F. and D. Enste (2000), Shadow economies: Size, causes, and consequences, The Journal of Economic Literature, 38/1, pp. 77-114.Search in Google Scholar

Schneider, F. and D. Enste (2002), The Shadow Economy: Theoretical Approaches, Empirical Studies, and Political Implications, Cambridge University Press, Cambridge (UK).Search in Google Scholar

Schneider, F. and C.C. Willams (2013), The Shadow Economy, IEA, London.10.1017/CBO9781139542289Search in Google Scholar

Schneider, F. and V. Zukauskas (2016), Microbased Results of Shadow Labour Market in the Baltic States, Poland and Sweden, Applied Economics: Systematic Research, Vol. 10/2, pp. 117-133.Search in Google Scholar

Simon, C.B. and A.G. Witte (1982), Beating the System: The Underground Economy, Urban House, Boston, MA.Search in Google Scholar

Smith, J.D. (1985), Market motives in the informal economy, in: Gaertner, W. and A. Wenig (eds.), The Economics of the Shadow Economy, Springer, Heidelberg, pp. 161-177.10.1007/978-3-642-88408-5_10Search in Google Scholar

Smith, P. (1994), Assessing the size of the underground economy: the Canadian statistical perspectives, Canadian Economic Observer, 11, pp. 16-33.Search in Google Scholar

Tanzi, V. (1980), The underground economy in the United States: estimates and implications, Banca Nazionale del Lavoro, 135, pp. 427-453.Search in Google Scholar

Tanzi, V. (ed.) (1982a), The Underground Economy in the United States and Abroad, Lexington Books, Lexington, MA.Search in Google Scholar

Tanzi, V. (1982b), A second (and more skeptical) look at the underground economy in the United States, in: Tanzi, V. (ed.), The Underground Economy in the United States and Abroad, Lexington Books, Lexington, MA, pp. 38-56.Search in Google Scholar

Tanzi, V. (1983), The underground economy in the United States: annual estimates, 1930-1980, IMF Staff Papers, 30, pp. 283-305.Search in Google Scholar

Tanzi, V. (1986), The underground economy in the United States: reply to comments by Feige, Thomas, and Zilberfarb, IMF Staff Papers, 33, pp. 799-811.Search in Google Scholar

Tanzi, V. (1999), Uses and Abuses of Estimates of the Underground Economy, Economic Journal, 109/3, pp. 338-347.Search in Google Scholar

Teobaldelli, D. (2011), Federalism and the Shadow Economy, Public Choice, 146/3, pp. 269-269.Search in Google Scholar

Teobaldelli, D. and F. Schneider (2012), Beyond the veil of ignorance: The influence of direct democracy on the shadow economy, CESifo Working Paper MO3749, University of Munich, Munich.Search in Google Scholar

Thomas, J.J. (1986), The underground economy in the United States: comment on Tanzi, IMF Staff Papers, 33, pp. 782-789.Search in Google Scholar

Thomas, J.J. (1992), Informal Economic Activity, LSE, Handbooks in Economics, Harvester Wheatsheaf, London.Search in Google Scholar

Thomas, J.J. (1999), Quantifying the Black Economy: “Measurement Without Theory” Yet Again?, Economic Journal, 109, pp. 381-389.Search in Google Scholar

Torgler, B. and F. Schneider (2009), The Impact of Tax Morale and Institutional Quality on the Shadow Economy, Journal of Economic Psychology, 30/3, pp. 228-245.Search in Google Scholar

Van Eck, R. and B. Kazemier (1988), Features of the hidden economy in the Netherlands, Review of Income and Wealth, 34/3, pp. 251-73.Search in Google Scholar

Weck-Hannemann, H. (1983), Schattenwirtschaft: Eine Möglichkeit zur Einschränkung der öffentlichen Verwaltung?, Eine ökonomische Analyze, Bern-Frankfurt.10.3726/b13748Search in Google Scholar

Williams, C.C. (2009), Formal and informal employment in Europe: Beyond dualistic representations, European Urban and Regional Studies, 16/2, pp. 147-159.Search in Google Scholar

Williams, C.C. (2013), Evaluating cross-national variations in the extent and nature of informal employment in the European Union, Industrial Relations Journal, 44/5-6, pp. 479-494.Search in Google Scholar

Williams, C.C. and M.A. Lansky (2013), Informal employment in developed and developing economies: Perspectives and policy responses, International Labour Review, 152/3-4, pp. 355-380.Search in Google Scholar

Williams, C.C. and P. Rodgers (2013), The role of informal economies in the post-Soviet world: The end of transition?, Routledge Publishing Company, London.10.4324/9780203768969Search in Google Scholar

Williams, C.C. and F. Schneider (2016), Measuring the Global Shadow Economy: The Prevalence in Formal Work and Labor, Cheltenham (UK): Edward Elgar Publishing Company 2016.10.4337/9781784717995Search in Google Scholar

Williams, C.C. and J. Windebank (1995), Black market work in the European Community: peripheral work for peripheral localities?, International Journal of Urban and Regional Research, 19, pp. 23-39.Search in Google Scholar

Witte, A.D. (1987), The nature and extent of unreported activity: a survey concentrating on a recent US research, in: Alessandrini, S. and B. Dallago (eds.), The Unofficial Economy: Consequences and Perspectives in Different Economic Systems, Gower, Aldershot.Search in Google Scholar

Zilberfarb, B.-Z. (1986), Estimates of the underground economy in the United States, 1930-80, IMF Staff Papers, 33, pp. 790-798.Search in Google Scholar