Shadow economies around the world: novel insights, accepted knowledge, and new estimates

被引：183

作者：

Buehn, Andreas ^{[1
,2
,3
]}

Schneider, Friedrich ^{[4
]}

机构：

[1] Univ Utrecht, Utrecht Sch Econ, Utrecht, Netherlands

[2] Georgia State Univ, Andrew Young Sch Policy Studies, Atlanta, GA 30303 USA

[3] Tech Univ Dresden, Fac Business & Econ, D-01062 Dresden, Germany

[4] Johannes Kepler Univ Linz, Dept Econ, Linz, Austria

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2012年 / 19卷 / 01期

关键词：

Shadow economies; Quality of institutions; Enforcement; MIMIC Model; SIZE;

D O I：

10.1007/s10797-011-9187-7

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper is a first attempt to study the impact of enforcement on the shadow economy. Using a MIMIC model, we find that a higher share of sub-national government employment and the aspiration of public employees to follow rules significantly deter shadow economic activities. Our results also confirm previous findings: Increased burdens of taxation and regulation as well as the state of the "official" economy are important determinants of the shadow economy. The estimated weighted average informality in 162 countries around the world, including developing, Eastern European, Central Asian, and high-income OECD countries, is 17.1% of "official" GDP.

引用

页码：139 / 171

页数：33

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