메뉴 건너뛰기




Volumn 21, Issue 3, 2005, Pages 598-642

Shadow economies around the world: What do we really know?

Author keywords

DYMIMIC method; Regulation; Shadow economy; Tax burden

Indexed keywords


EID: 23344454883     PISSN: 01762680     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ejpoleco.2004.10.002     Document Type: Article
Times cited : (608)

References (122)
  • 1
    • 0005783940 scopus 로고
    • The effects of irregular markets on macroeconomic policy: Some estimates for Belgium
    • M.C. Adam V. Ginsburgh The effects of irregular markets on macroeconomic policy: Some estimates for Belgium European Economic Review 29 1985 15-33
    • (1985) European Economic Review , vol.29 , pp. 15-33
    • Adam, M.C.1    Ginsburgh, V.2
  • 2
    • 70349344449 scopus 로고    scopus 로고
    • The demand for currency approach and the size of the shadow economy: A critical assessment
    • Discussion Paper, Delta Ecole Normale Superieure, Paris
    • Ahumada, H., Facundo, A., Canavese A., Canavese, P., 2004. The demand for currency approach and the size of the shadow economy: A critical assessment. Discussion Paper, Delta Ecole Normale Superieure, Paris.
    • (2004)
    • Ahumada, H.1    Facundo, A.2    Canavese, A.3    Canavese, P.4
  • 3
    • 0001768414 scopus 로고
    • Me and my shadow: Estimating the size of the US hidden economy from time series data
    • W.A. Barnett E.R. Berndt H. White (Eds.); Cambridge University Press Cambridge, UK
    • D. Aigner F. Schneider D. Ghosh Me and my shadow: Estimating the size of the US hidden economy from time series data In: W.A. Barnett E.R. Berndt H.(Eds.), White Dynamic Econometric Modeling 1988 Cambridge University Press Cambridge, UK pp. 224-243
    • (1988) Dynamic Econometric Modeling , pp. 224-243
    • Aigner, D.1    Schneider, F.2    Ghosh, D.3
  • 4
    • 0037275957 scopus 로고    scopus 로고
    • A note on measuring the unofficial economy in the former Soviet republics
    • M. Alexeev W. Pyle A note on measuring the unofficial economy in the former Soviet republics Economics of Transition 11 2003 1-23
    • (2003) Economics of Transition , vol.11 , pp. 1-23
    • Alexeev, M.1    Pyle, W.2
  • 5
    • 33644786953 scopus 로고    scopus 로고
    • Sizing the problem of the hard-to-tax
    • Working paper, Georgia State University
    • Alm, J., Martinez-Vazquez, J., Schneider, F., 2004. Sizing the problem of the hard-to-tax. Working paper, Georgia State University.
    • (2004)
    • Alm, J.1    Martinez-Vazquez, J.2    Schneider, F.3
  • 9
    • 21044443946 scopus 로고    scopus 로고
    • The size and development of the shadow economies in the Asia-Pacific
    • Discussion Paper, Department of Economics, University of Linz, Austria. Forthcoming in the Asian Economic Journal 2005
    • Bajada, C., Schneider, F., 2003. The size and development of the shadow economies in the Asia-Pacific. Discussion Paper, Department of Economics, University of Linz, Austria. Forthcoming in the Asian Economic Journal 2005.
    • (2003)
    • Bajada, C.1    Schneider, F.2
  • 11
    • 23344440541 scopus 로고    scopus 로고
    • The Informal Economy in the EU Accession Countries: Size, Scope, Trends and Challenges to the Process of EU Enlargement
    • Sofia: Center for Study of Democracy
    • B. Belev The Informal Economy in the EU Accession Countries: Size, Scope, Trends and Challenges to the Process of EU Enlargement 2003 Center for Study of Democracy Sofia
    • (2003)
    • Belev, B.1
  • 12
    • 0032853436 scopus 로고    scopus 로고
    • On the economic rationale of estimating the hidden economy
    • D.K. Bhattacharyya On the economic rationale of estimating the hidden economy Economic Journal 109 1999 348-359
    • (1999) Economic Journal , vol.109 , pp. 348-359
    • Bhattacharyya, D.K.1
  • 13
    • 0012782125 scopus 로고
    • The hidden economy and the national accounts
    • OECD Occasional Studies
    • D. Blades The hidden economy and the national accounts OECD Occasional Studies 1982 28-44
    • (1982) , pp. 28-44
    • Blades, D.1
  • 14
    • 0039095698 scopus 로고
    • The Volume of Payments and the Informal Economy in the Netherlands 1965-1982
    • Dordrecht: M. Nijhoff
    • W.C. Boeschoten M.M.G. Fase The Volume of Payments and the Informal Economy in the Netherlands 1965-1982 1984 M. Nijhoff Dordrecht
    • (1984)
    • Boeschoten, W.C.1    Fase, M.M.G.2
  • 17
    • 23344450199 scopus 로고    scopus 로고
    • Missing data and omitted variables: Continuing the search for a complete Solow growth model
    • Working paper, George Mason University, Fairfax, Virginia
    • Breton, T.R., 2001. Missing data and omitted variables: Continuing the search for a complete Solow growth model. Working paper, George Mason University, Fairfax, Virginia.
    • (2001)
    • Breton, T.R.1
  • 18
    • 0000289628 scopus 로고
    • The demand for currency relative to the total money supply
    • P. Cagan The demand for currency relative to the total money supply Journal of Political Economy 66 1958 302-328
    • (1958) Journal of Political Economy , vol.66 , pp. 302-328
    • Cagan, P.1
  • 19
    • 23344434243 scopus 로고    scopus 로고
    • The size and development of the Indian shadow economy and a comparison with other 18 Asian countries: An empirical investigation
    • Discussion Paper, Department of Economics, University of Linz, Austria
    • Chatterjee, S., Chaudhury K., Schneider, F., 2003. The size and development of the Indian shadow economy and a comparison with other 18 Asian countries: An empirical investigation. Discussion Paper, Department of Economics, University of Linz, Austria.
    • (2003)
    • Chatterjee, S.1    Chaudhury, K.2    Schneider, F.3
  • 20
    • 0001741880 scopus 로고
    • Tax evasion and tax rates: An analysis of individual returns
    • C.T. Clotefelter Tax evasion and tax rates: An analysis of individual returns Review of Economic Statistics 65 1983 363-373
    • (1983) Review of Economic Statistics , vol.65 , pp. 363-373
    • Clotefelter, C.T.1
  • 21
    • 0040279736 scopus 로고
    • Labor market segmentation and the development of the parallel economy: The Italian experience
    • B. Contini Labor market segmentation and the development of the parallel economy: The Italian experience Oxford Economic Papers 33 1981 401-412
    • (1981) Oxford Economic Papers , vol.33 , pp. 401-412
    • Contini, B.1
  • 22
    • 0039337463 scopus 로고
    • The Irregular Economy: The "Underground Economy" and the "Black Labour Market"
    • UK: Dartmouth Publishing
    • B. Dallago The Irregular Economy: The "Underground Economy" and the "Black Labour Market" 1990 Dartmouth Publishing UK
    • (1990)
    • Dallago, B.1
  • 23
    • 21244464452 scopus 로고    scopus 로고
    • Estimating the shadow economy in Italy: A structural equation approach
    • Discussion Paper, Department of Economics and Statistics, University of Salerno
    • Del'Anno, R., 2003. Estimating the shadow economy in Italy: A structural equation approach. Discussion Paper, Department of Economics and Statistics, University of Salerno.
    • (2003)
    • Del'Anno, R.1
  • 24
    • 21244438058 scopus 로고    scopus 로고
    • The shadow economy of Italy and other OECD countries: What do we know? University of Linz
    • Department of Economics Discussion Paper
    • Del'Anno, R., Schneider, F., 2004. The shadow economy of Italy and other OECD countries: What do we know? University of Linz. Department of Economics Discussion Paper.
    • (2004)
    • Del'Anno, R.1    Schneider, F.2
  • 26
    • 0038880468 scopus 로고
    • Recent empirical surveys and theoretical interpretations of the parallel economy in Italy
    • V. Tanzi (Ed.) Lexington Books Lexington, MA
    • D. Del Boca F. Forte 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 1982 Lexington Books Lexington, MA pp. 160-178
    • (1982) The Underground Economy in the United States and Abroad , pp. 160-178
    • Del Boca, D.1    Forte, F.2
  • 27
    • 0012831687 scopus 로고
    • A re-examination of the "underground economy" in the United States
    • E.L. Feige A re-examination of the "underground economy" in the United States IMF Staff Papers 33 1986 768-781
    • (1986) IMF Staff Papers , vol.33 , pp. 768-781
    • Feige, E.L.1
  • 30
    • 0003114575 scopus 로고    scopus 로고
    • Overseas holdings of U.S. currency and the underground economy
    • S. Pozo(Ed.) W.E. Upjohn Institute for Employment Research Kalamazoo, MI
    • E.L. Feige Overseas holdings of U.S. currency and the underground economy In: S. Pozo(Ed.), Exploring the Underground Economy 1996 W.E. Upjohn Institute for Employment Research Kalamazoo, MI pp. 5-62
    • (1996) Exploring the Underground Economy , pp. 5-62
    • Feige, E.L.1
  • 33
    • 84983952575 scopus 로고
    • The hidden economy: State and prospect for measurement
    • B.S. Frey W.W. Pommerehne The hidden economy: State and prospect for measurement Review of Income and Wealth 30 1984 1-23
    • (1984) Review of Income and Wealth , vol.30 , pp. 1-23
    • Frey, B.S.1    Pommerehne, W.W.2
  • 34
    • 0039095696 scopus 로고
    • Bureaucracy and the shadow economy: A macro-approach
    • H. Hanusch (Ed) Springer Berlin
    • B.S. Frey H. Weck Bureaucracy and the shadow economy: A macro-approach In: H. Hanusch (Ed) Anatomy of Government Deficiencies 1983 Springer Berlin pp. 89-109
    • (1983) Anatomy of Government Deficiencies , pp. 89-109
    • Frey, B.S.1    Weck, H.2
  • 35
    • 0040279733 scopus 로고
    • Estimating the shadow economy: A 'naive' approach
    • B.S. Frey H. Weck Estimating the shadow economy: A 'naive' approach Oxford Economic Papers 35 1983 23-44
    • (1983) Oxford Economic Papers , vol.35 , pp. 23-44
    • Frey, B.S.1    Weck, H.2
  • 39
    • 0039259573 scopus 로고
    • The currency ratio and the subterranean economy
    • G. Garcia The currency ratio and the subterranean economy Financial Analysts Journal 69 1978 64-66
    • (1978) Financial Analysts Journal , vol.69 , pp. 64-66
    • Garcia, G.1
  • 40
    • 23344449898 scopus 로고    scopus 로고
    • The informal sector in developed and less-developed countries: A literature survey
    • K. Gerxhani The informal sector in developed and less-developed countries: A literature survey Public Choice 114 2003 295-318
    • (2003) Public Choice , vol.114 , pp. 295-318
    • Gerxhani, K.1
  • 41
    • 0030863521 scopus 로고    scopus 로고
    • Causality between the measured and underground economies in New Zealand
    • D.E.A. Giles Causality between the measured and underground economies in New Zealand Applied Economics Letters 4 1997 63-67
    • (1997) Applied Economics Letters , vol.4 , pp. 63-67
    • Giles, D.E.A.1
  • 42
    • 0031418468 scopus 로고    scopus 로고
    • Testing the asymmetry in the measured and underground business cycles in New Zealand
    • D.E.A. Giles Testing the asymmetry in the measured and underground business cycles in New Zealand Economic Record 71 1997 225-232
    • (1997) Economic Record , vol.71 , pp. 225-232
    • Giles, D.E.A.1
  • 43
    • 0032837042 scopus 로고    scopus 로고
    • Measuring the hidden economy: Implications for econometric modeling
    • D.E.A. Giles Measuring the hidden economy: Implications for econometric modeling Economic Journal 109 1999 370-380
    • (1999) Economic Journal , vol.109 , pp. 370-380
    • Giles, D.E.A.1
  • 44
    • 0033399810 scopus 로고    scopus 로고
    • Modeling the hidden economy in the tax-gap in New Zealand
    • D.E.A. Giles Modeling the hidden economy in the tax-gap in New Zealand Empirical Economics 24 1999 621-640
    • (1999) Empirical Economics , vol.24 , pp. 621-640
    • Giles, D.E.A.1
  • 45
    • 0033011834 scopus 로고    scopus 로고
    • The rise and fall of the New Zealand underground economy: Are the reasons symmetric?
    • D.E.A. Giles The rise and fall of the New Zealand underground economy: are the reasons symmetric? Applied Economics Letters 6 1999 185-189
    • (1999) Applied Economics Letters , vol.6 , pp. 185-189
    • Giles, D.E.A.1
  • 46
    • 23344432365 scopus 로고    scopus 로고
    • Taxes and the Canadian underground economy
    • Canadian Tax Paper Toronto: Canadian Tax Foundation
    • D.E.A. Giles L.M. Tedds Taxes and the Canadian underground economy Canadian Tax Paper vol. 106 2002 Canadian Tax Foundation Toronto
    • (2002) , vol.106
    • Giles, D.E.A.1    Tedds, L.M.2
  • 47
    • 0037115229 scopus 로고    scopus 로고
    • The Canadian underground and measured economies
    • D.E.A. Giles L.M. Tedds W. Gugsa The Canadian underground and measured economies Applied Economics 34 2002 2347-2352
    • (2002) Applied Economics , vol.34 , pp. 2347-2352
    • Giles, D.E.A.1    Tedds, L.M.2    Gugsa, W.3
  • 50
    • 38249028689 scopus 로고
    • How big is the shadow economy? A re-analysis of the unobserved-variable approach of B.S. Frey and H. Weck-Hannemann
    • C. Helberger H. Knepel How big is the shadow economy? A re-analysis of the unobserved-variable approach of B.S. Frey and H. Weck-Hannemann European Economic Journal 32 1988 965-976
    • (1988) European Economic Journal , vol.32 , pp. 965-976
    • Helberger, C.1    Knepel, H.2
  • 51
    • 0000380897 scopus 로고    scopus 로고
    • Tax rates, the tax mix, and the growth of the underground economy in Canada: What can we infer?
    • R. Hill M. Kabir 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 1996 1552-1583
    • (1996) Canadian Tax Journal/Revue Fiscale Canadienne , vol.44 , pp. 1552-1583
    • Hill, R.1    Kabir, M.2
  • 52
    • 0346149965 scopus 로고
    • Estimating the size and the implication of the underground economy
    • Working Paper 87-9, Federal Reserve Bank, Philadelphia, USA
    • Houston, J.F., 1987. Estimating the size and the implication of the underground economy. Working Paper 87-9, Federal Reserve Bank, Philadelphia, USA.
    • (1987)
    • Houston, J.F.1
  • 53
    • 23344447991 scopus 로고
    • Estimates of Income Unreported on Individual
    • IRS Tax Reform 1979 Internal Revenue Service, U.S. Department of the Treasury Washington, DC
    • IRS Estimates of Income Unreported on Individual Tax Reform 1979 Internal Revenue Service, U.S. Department of the Treasury Washington, DC
    • (1979)
  • 54
    • 84909655807 scopus 로고
    • Income Tax Compliance Research: Estimates for 1973-81 1983
    • IRS Internal Revenue Service, U.S. Department of the Treasury Washington, DC
    • IRS Income Tax Compliance Research: Estimates for 1973-81 1983 Internal Revenue Service, U.S. Department of the Treasury Washington, DC
    • (1983)
  • 55
    • 84928220576 scopus 로고
    • The size and growth of the hidden economy in Norway
    • A.J. Isachsen S. Strom The size and growth of the hidden economy in Norway Review of Income and Wealth 31 1985 21-38
    • (1985) Review of Income and Wealth , vol.31 , pp. 21-38
    • Isachsen, A.J.1    Strom, S.2
  • 59
    • 0039095703 scopus 로고    scopus 로고
    • Corruption, public finances and the unofficial economy
    • Discussion paper, The World Bank, Washington, DC
    • Johnson, S., Kaufmann, D., Zoido-Lobatón, P., 1998. Corruption, public finances and the unofficial economy. Discussion paper, The World Bank, Washington, DC.
    • (1998)
    • Johnson, S.1    Kaufmann, D.2    Zoido-Lobatón, P.3
  • 60
    • 23344442894 scopus 로고
    • Monetäre Ansätze zur Erfassung der Schattenwirtschaft: Ein Vergleich verschiedener Messansätze
    • A. Karmann Monetäre Ansätze zur Erfassung der Schattenwirtschaft: Ein Vergleich verschiedener Messansätze Kredit und Kapitel 19 1986 233-247
    • (1986) Kredit Und Kapitel , vol.19 , pp. 233-247
    • Karmann, A.1
  • 61
    • 84930559697 scopus 로고
    • Schattenwirtschaft und ihre Ursachen: Eine empirische Analyse zur Schwarzwirtschaft und Selbstversorgung in der Bundesrepublik Deutschland
    • A. Karmann Schattenwirtschaft und ihre Ursachen: Eine empirische Analyse zur Schwarzwirtschaft und Selbstversorgung in der Bundesrepublik Deutschland Zeitschrift für Wirtschafts- und Sozialwissenschaften (ZWS) 110 1990 185-206
    • (1990) Zeitschrift Für Wirtschafts- Und Sozialwissenschaften (ZWS) , vol.110 , pp. 185-206
    • Karmann, A.1
  • 62
    • 85106090142 scopus 로고    scopus 로고
    • Integrating the unofficial economy into the dynamics of post socialist economies: A framework of analyses and evidence
    • B. Kaminski (Ed.) M.E. Sharpe London
    • D. Kaufmann A. Kaliberda Integrating the unofficial economy into the dynamics of post socialist economies: A framework of analyses and evidence In: B. Kaminski (Ed.), Economic Transition in Russia and the New States of Eurasia 1996 M.E. Sharpe London pp. 81-120
    • (1996) Economic Transition in Russia and the New States of Eurasia , pp. 81-120
    • Kaufmann, D.1    Kaliberda, A.2
  • 64
    • 0040279687 scopus 로고
    • Verfahren zur Erfassung des in der Schattenwirtschaft erarbeiteten Sozialprodukts
    • G. Kirchgässner Verfahren zur Erfassung des in der Schattenwirtschaft erarbeiteten Sozialprodukts Allgemeines Statistisches Archiv 68 1984 378-405
    • (1984) Allgemeines Statistisches Archiv. , vol.68 , pp. 378-405
    • Kirchgässner, G.1
  • 65
    • 23344454131 scopus 로고    scopus 로고
    • Everyday representations of tax avoidance, tax evasion and tax flight: Do legal differences matter?
    • E. Kirchler B. Maciejovsky F. Schneider Everyday representations of tax avoidance, tax evasion and tax flight: Do legal differences matter? Economic Psychology 8 2002 1-19
    • (2002) Economic Psychology , vol.8 , pp. 1-19
    • Kirchler, E.1    Maciejovsky, B.2    Schneider, F.3
  • 66
    • 84931202148 scopus 로고
    • Tax evasion and the demand for currency in Norway and Sweden: Is there a hidden relationship?
    • J. Klovland Tax evasion and the demand for currency in Norway and Sweden: Is there a hidden relationship? Scandinavian Journal of Economics 86 1984 423-439
    • (1984) Scandinavian Journal of Economics , vol.86 , pp. 423-439
    • Klovland, J.1
  • 67
    • 0013657349 scopus 로고    scopus 로고
    • Hidden economy in East-European countries in international comparison
    • Working paper, International Institute for Applied Systems Analysis (IIASA), Laxenburg
    • Lackö M., 1996. Hidden economy in East-European countries in international comparison. Working paper, International Institute for Applied Systems Analysis (IIASA), Laxenburg.
    • (1996)
    • Lackó, M.1
  • 68
    • 0013637998 scopus 로고    scopus 로고
    • The hidden economies of Visegrad countries in international comparison: A household electricity approach
    • L. Halpern C. (Ed.) Cambridge University Press Cambridge, UK
    • M. Lackö The hidden economies of Visegrad countries in international comparison: A household electricity approach In: L. Halpern C. (Ed.), Wyplosz Hungary: Towards a Market Economy 1998 Cambridge University Press Cambridge, UK pp. 128-152
    • (1998) Wyplosz Hungary: Towards a Market Economy , pp. 128-152
    • Lackó, M.1
  • 69
    • 0003514850 scopus 로고    scopus 로고
    • Hidden economy - An unknown quantitiy? Comparative analyses of hidden economies in transition countries in 1989-95
    • Working paper 9905, Department of Economics, University of Linz, Austria
    • Lackó M. 1999. Hidden economy - an unknown quantitiy? Comparative analyses of hidden economies in transition countries in 1989-95. Working paper 9905, Department of Economics, University of Linz, Austria.
    • (1999)
    • Lackó, M.1
  • 70
    • 0034093718 scopus 로고    scopus 로고
    • Hidden economy - An unknown quantity?: Comparative analysis of hidden economics in Transition countries 1989-95
    • M. Lackó Hidden economy - an unknown quantity?: Comparative analysis of hidden economics in Transition countries 1989-95 Economics of Transition 8 2000 117-149
    • (2000) Economics of Transition , vol.8 , pp. 117-149
    • Lackó, M.1
  • 71
    • 0040874071 scopus 로고
    • The unobserved economy in the Federal Republic of Germany
    • E.L. Feige (Ed.) Cambridge University Press Cambridge, UK
    • E. Langfeldt The unobserved economy in the Federal Republic of Germany In: E.L. Feige (Ed.), The Unobserved Economy 1984 Cambridge University Press Cambridge, UK pp. 236-260
    • (1984) The Unobserved Economy , pp. 236-260
    • Langfeldt, E.1
  • 72
    • 0040084488 scopus 로고    scopus 로고
    • The Underground Economy: Global Evidences of its Size and Impact
    • The Frazer Institute Vancouver, BC
    • O. Lippert M. Walker The Underground Economy: Global Evidences of its Size and Impact 1997 The Frazer Institute Vancouver, BC
    • (1997)
    • Lippert, O.1    Walker, M.2
  • 73
    • 0039687905 scopus 로고
    • Mezzogiorno in Controluce
    • Naples: Enel
    • C. Lizzeri Mezzogiorno in Controluce 1979 Enel Naples
    • (1979)
    • Lizzeri, C.1
  • 74
    • 0000584292 scopus 로고    scopus 로고
    • The economics of the informal sector: A simple model and some empirical evidence from Latin America
    • N.V. Loayza The economics of the informal sector: A simple model and some empirical evidence from Latin America Carnegie-Rochester Conference Series on Public Policy 45 1996 129-162
    • (1996) Carnegie-Rochester Conference Series on Public Policy , vol.45 , pp. 129-162
    • Loayza, N.V.1
  • 76
    • 0013636036 scopus 로고
    • A glimpse of the hidden economy in the national accounts
    • K. MacAfee A glimpse of the hidden economy in the national accounts Economic Trends 136 1980 81-87
    • (1980) Economic Trends , vol.136 , pp. 81-87
    • MacAfee, K.1
  • 77
    • 0039687906 scopus 로고    scopus 로고
    • Quantitative estimation of the Spanish underground economy
    • Discussion paper, Department of Economics and History, University of Salamanka
    • Mauleon, I., 1998. Quantitative estimation of the Spanish underground economy. Discussion paper, Department of Economics and History, University of Salamanka.
    • (1998)
    • Mauleon, I.1
  • 78
    • 0040978899 scopus 로고
    • The Shadow Economy in Denmark 1994: Measurement and Results. Study no. 3
    • Copenhagen: The Rockwool Foundation Research Unit
    • G.V. Mogensen H.K. Kvist E. Körmendi S. Pedersen The Shadow Economy in Denmark 1994: Measurement and Results. Study no. 3 1995 The Rockwool Foundation Research Unit Copenhagen
    • (1995)
    • Mogensen, G.V.1    Kvist, H.K.2    Körmendi, E.3    Pedersen, S.4
  • 79
    • 0013679311 scopus 로고
    • Editorial statement
    • International Statistical Yearbook Budapest
    • B. Morris Editorial statement International Economic Insides vol. IV 1993 International Statistical Yearbook Budapest
    • (1993) International Economic Insides , vol.4
    • Morris, B.1
  • 80
    • 2442660735 scopus 로고    scopus 로고
    • The German shadow economy: Parted in a united Germany?
    • A. Mummert F. Schneider The German shadow economy: Parted in a united Germany? Finanzarchiv 58 2001 260-285
    • (2001) Finanzarchiv. , vol.58 , pp. 260-285
    • Mummert, A.1    Schneider, F.2
  • 81
    • 0040279741 scopus 로고
    • The consequences of progressive income taxation for the shadow economy: Some theoretical considerations
    • D. Boes B.(Ed.) Springer Heidelberg
    • R. Neck M. Hofreither F. Schneider The consequences of progressive income taxation for the shadow economy: Some theoretical considerations In: D. Boes B.(Ed.), Felderer The Political Economy of Progressive Taxation 1989 Springer Heidelberg pp. 149-176
    • (1989) Felderer The Political Economy of Progressive Taxation , pp. 149-176
    • Neck, R.1    Hofreither, M.2    Schneider, F.3
  • 82
    • 0040279729 scopus 로고
    • Assessing the underground economy in the United Kingdom
    • E.L. Feige (Ed.) Cambridge University Press Cambridge, UK
    • M. O'Higgins Assessing the underground economy in the United Kingdom In: E.L. Feige (Ed.), The Underground Economies: Tax Evasion and Information Distortion 1989 Cambridge University Press Cambridge, UK pp. 175-195
    • (1989) The Underground Economies: Tax Evasion and Information Distortion , pp. 175-195
    • O'Higgins, M.1
  • 83
    • 3042758787 scopus 로고
    • Growth of the underground economy 1950-81: Some evidence from the current population survey
    • U.S. Congress Joint Committee Print, U.S. Gov. Printing Office Washington, DC
    • D.M. O'Neill Growth of the underground economy 1950-81: Some evidence from the current population survey Study for the Joint Economic Committee 1983 U.S. Congress Joint Committee Print, U.S. Gov. Printing Office Washington, DC pp. 98-122
    • (1983) Study for the Joint Economic Committee , pp. 98-122
    • O'Neill, D.M.1
  • 84
    • 0039095699 scopus 로고
    • Reconciliation Between Personal Income and Taxable Income
    • Bureau of Economic Analysis Washington
    • T. Park Reconciliation Between Personal Income and Taxable Income 1979 Bureau of Economic Analysis Washington, DC 1947-1977
    • (1979) , pp. 1947-1977
    • Park, T.1
  • 85
    • 19944417884 scopus 로고    scopus 로고
    • The Shadow Economy in Germany, Great Britain and Scandinavia: A Measurement Based on Questionnaire Service. Study No. 10
    • Copenhagen: The Rockwool Foundation Research Unit
    • S. Pedersen The Shadow Economy in Germany, Great Britain and Scandinavia: A Measurement Based on Questionnaire Service. Study No. 10 2003 The Rockwool Foundation Research Unit Copenhagen
    • (2003)
    • Pedersen, S.1
  • 86
    • 0003948347 scopus 로고
    • Wirtschaftspsychologie. Arbeitslosenforschung, Schattenwirtschaft, Steuerpsychologie
    • Vienna: Springer
    • L. Pelzmann Wirtschaftspsychologie. Arbeitslosenforschung, Schattenwirtschaft, Steuerpsychologie 1988 Springer Vienna
    • (1988)
    • Pelzmann, L.1
  • 87
    • 84984028561 scopus 로고
    • Size of the public sector, economic growth and the informal economy: Development trends in the Federal Republic of Germany
    • H.-G. Petersen 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 1982 191-215
    • (1982) Review of Income and Wealth , vol.28 , pp. 191-215
    • Petersen, H.-G.1
  • 88
    • 0039687904 scopus 로고
    • An expenditure-based estimate of Britain's black economy
    • CLE Working Papers 104
    • C. Pissarides G. Weber An expenditure-based estimate of Britain's black economy CLE Working Papers 104 1988 (London). 40 pp.
    • (1988)
    • Pissarides, C.1    Weber, G.2
  • 89
    • 0040874072 scopus 로고
    • The decline of productivity growth and the rise of the shadow economy in the U.S
    • Working Paper 85-9, University of Aarhus
    • Pommerehne, W.W., Schneider, F., 1985. The decline of productivity growth and the rise of the shadow economy in the U.S., Working Paper 85-9, University of Aarhus.
    • (1985)
    • Pommerehne, W.W.1    Schneider, F.2
  • 90
    • 0005208275 scopus 로고    scopus 로고
    • The informal economy
    • S. Pozo (Ed) W.E. Upjohn Institute for Employment Research Kalamazoo
    • A. Portes The informal economy In: S. Pozo (Ed) Exploring the Underground Economy 1996 W.E. Upjohn Institute for Employment Research Kalamazoo pp. 147-165
    • (1996) Exploring the Underground Economy , pp. 147-165
    • Portes, A.1
  • 92
    • 0005612717 scopus 로고    scopus 로고
    • Macroeconomic implications of money laundering
    • IMF working paper WP/96/66, International Monetary Fund, Washington, DC
    • Quirk, P.J., 1996. Macroeconomic implications of money laundering. IMF working paper WP/96/66, International Monetary Fund, Washington, DC.
    • (1996)
    • Quirk, P.J.1
  • 93
    • 0031853263 scopus 로고    scopus 로고
    • Blessing or curse? Foreign and underground demand for euro notes
    • K. Rogoff Blessing or curse? Foreign and underground demand for euro notes Economic Policy: The European Forum 26 1998 261-304
    • (1998) Economic Policy: The European Forum , vol.26 , pp. 261-304
    • Rogoff, K.1
  • 94
    • 0000841506 scopus 로고
    • Estimating the size of the Danish shadow economy using the currency demand approach: An attempt
    • F. Schneider Estimating the size of the Danish shadow economy using the currency demand approach: An attempt The Scandinavian Journal of Economics 88 1986 643-668
    • (1986) The Scandinavian Journal of Economics , vol.88 , pp. 643-668
    • Schneider, F.1
  • 95
    • 0001959154 scopus 로고
    • Measuring the size and development of the shadow economy: Can the causes be found and the obstacles be overcome?
    • H. Brandstaetter W. Güth (Eds.) Springer Berlin
    • F. Schneider Measuring the size and development of the shadow economy: can the causes be found and the obstacles be overcome? In: H. Brandstaetter W. Güth (Eds.), Essays on Economic Psychology 1994 Springer Berlin pp. 193-212
    • (1994) Essays on Economic Psychology , pp. 193-212
    • Schneider, F.1
  • 96
    • 0001061969 scopus 로고
    • Can the shadow economy be reduced through major tax reforms? An empirical investigation for Austria
    • F. Schneider Can the shadow economy be reduced through major tax reforms? An empirical investigation for Austria Supplement to Public Finance/Finances Publiques 49 1994 137-152
    • (1994) Supplement to Public Finance/Finances Publiques , vol.49 , pp. 137-152
    • Schneider, F.1
  • 98
    • 0012107264 scopus 로고    scopus 로고
    • Further empirical results of the size of the shadow economy of 17 OECD-countries over time
    • Paper Presented at the 54th Congress of the IIPF Cordova, Argentina, and Discussion Paper, Department of Economics, University of Linz, Linz, Austria
    • Schneider, F., 1998a. Further empirical results of the size of the shadow economy of 17 OECD-countries over time. Paper Presented at the 54th Congress of the IIPF Cordova, Argentina, and Discussion Paper, Department of Economics, University of Linz, Linz, Austria.
    • (1998)
    • Schneider, F.1
  • 99
    • 0002782338 scopus 로고    scopus 로고
    • Stellt das Anwachsen der Schwarzarbeit eine wirtschaftspolitische Herausforderung dar? Einige Gedanken aus volkswirtschaftlicher Sicht
    • F. Schneider Stellt das Anwachsen der Schwarzarbeit eine wirtschaftspolitische Herausforderung dar? Einige Gedanken aus volkswirtschaftlicher Sicht Mitteilungen des Instituts für Angewandte Wirtschaftsforschung (IAW) I/98 1998 4-13
    • (1998) Mitteilungen Des Instituts Für Angewandte Wirtschaftsforschung (IAW) , vol.1 , Issue.98 , pp. 4-13
    • Schneider, F.1
  • 100
    • 0242317480 scopus 로고    scopus 로고
    • The increase of the size of the shadow economy of 18 OECD-Countries: Some preliminary explanations
    • Paper presented at the Annual Public Choice Meeting, Charleston, SC
    • F. Schneider The increase of the size of the shadow economy of 18 OECD-Countries: Some preliminary explanations Paper presented at the Annual Public Choice Meeting, Charleston, SC 2000
    • (2000)
    • Schneider, F.1
  • 101
    • 23344438192 scopus 로고    scopus 로고
    • The shadow economy
    • C.K. Rowley F. Schneider (Eds.) Kluwer Academic Publishers Dordrecht
    • F. Schneider The shadow economy In: C.K. Rowley F. Schneider (Eds.), Encyclopedia of Public Choice 2003 Kluwer Academic Publishers Dordrecht
    • (2003) Encyclopedia of Public Choice
    • Schneider, F.1
  • 104
    • 0040874075 scopus 로고
    • The consequences of a changing shadow economy for the official economy: Some empirical results for Austria
    • D. Boes B. Felderer (Eds.) Springer Heidelberg
    • F. Schneider M.F. Hofreither R. Neck The consequences of a changing shadow economy for the official economy: Some empirical results for Austria In: D. Boes B. Felderer (Eds.), The Political Economy of Progressive Taxation 1989 Springer Heidelberg pp. 181-211
    • (1989) The Political Economy of Progressive Taxation , pp. 181-211
    • Schneider, F.1    Hofreither, M.F.2    Neck, R.3
  • 106
    • 0039095704 scopus 로고
    • Market motives in the informal economy
    • W. Gaertner A. Wenig (Eds.) Springer Heidelberg
    • J.D. Smith Market motives in the informal economy In: W. Gaertner A. Wenig (Eds.), The Economics of the Shadow Economy 1985 Springer Heidelberg pp. 161-177
    • (1985) The Economics of the Shadow Economy , pp. 161-177
    • Smith, J.D.1
  • 107
    • 0346598544 scopus 로고
    • Assessing the size of the underground economy: The Canadian statistical perspectives
    • P. Smith Assessing the size of the underground economy: The Canadian statistical perspectives Canadian Economic Observer 11 1994 16-33
    • (1994) Canadian Economic Observer , vol.11 , pp. 16-33
    • Smith, P.1
  • 108
    • 0004930041 scopus 로고
    • Evidence of a post-GST increase in the underground economy
    • P.S. Spiro Evidence of a post-GST increase in the underground economy Canadian Tax Journal/Revue Fiscale Canadienne 41 1993 247-258
    • (1993) Canadian Tax Journal/Revue Fiscale Canadienne , vol.41 , pp. 247-258
    • Spiro, P.S.1
  • 109
    • 0003340181 scopus 로고
    • The underground economy in the United States: Estimates and implications
    • V. Tanzi The underground economy in the United States: Estimates and implications Banca Nazionale del Lavoro 135 1980 427-453
    • (1980) Banca Nazionale Del Lavoro , vol.135 , pp. 427-453
    • Tanzi, V.1
  • 111
    • 0004007292 scopus 로고
    • The Underground Economy in the United States and Abroad
    • V. Tanzi A second (and more skeptical) look at the underground economy in the United States V. Tanzi The Underground Economy in the United States and Abroad 1982 Lexington Books Lexington, MA 38-56
    • (1982) , pp. 38-56
    • Tanzi, V.1
  • 112
    • 0000606051 scopus 로고
    • The underground economy in the United States: Annual estimates, 1930-1980
    • V. Tanzi The underground economy in the United States: Annual estimates, 1930-1980 IMF Staff Papers 30 1983 283-305
    • (1983) IMF Staff Papers , vol.30 , pp. 283-305
    • Tanzi, V.1
  • 113
    • 0000606051 scopus 로고
    • The underground economy in the United States: Reply to comments by Feige, Thomas, and Zilberfarb
    • V. Tanzi The underground economy in the United States: Reply to comments by Feige, Thomas, and Zilberfarb IMF Staff Papers 33 1986 799-811
    • (1986) IMF Staff Papers , vol.33 , pp. 799-811
    • Tanzi, V.1
  • 114
    • 0001798459 scopus 로고    scopus 로고
    • Uses and abuses of estimates of the underground economy
    • V. Tanzi Uses and abuses of estimates of the underground economy Economic Journal 109 1999 338-340
    • (1999) Economic Journal , vol.109 , pp. 338-340
    • Tanzi, V.1
  • 115
    • 0012843753 scopus 로고
    • The underground economy in the United States: Comment on Tanzi
    • J.J. Thomas The underground economy in the United States: Comment on Tanzi IMF Staff Papers 33 1986 782-789
    • (1986) IMF Staff Papers , vol.33 , pp. 782-789
    • Thomas, J.J.1
  • 117
    • 0032863315 scopus 로고    scopus 로고
    • Quantifying the black economy: 'Measurement without theory' yet again?
    • J.J. Thomas Quantifying the black economy: 'measurement without theory' yet again? Economic Journal 109 1999 381-389
    • (1999) Economic Journal , vol.109 , pp. 381-389
    • Thomas, J.J.1
  • 118
    • 23344431873 scopus 로고
    • Schattenwirtschaft: Eine Möglichkeit zur Einschränkung der öffentlichen Verwaltung?
    • Bern-Frankfurt: Eine ökonomische Analyze
    • H. Weck Schattenwirtschaft: Eine Möglichkeit zur Einschränkung der öffentlichen Verwaltung? 1983 Eine ökonomische Analyze Bern-Frankfurt
    • (1983)
    • Weck, H.1
  • 120
    • 0039095697 scopus 로고
    • The nature and extend of unreported activity: A survey concentrating on a recent US research
    • S. Alessandrini B. Dallago (Eds.) Gower Aldershot
    • A.D. Witte The nature and extend of unreported activity: A survey concentrating on a recent US research In: S. Alessandrini B. Dallago (Eds.), The Unofficial Economy: Consequences and Perspectives in Different Economic Systems 1987 Gower Aldershot
    • (1987) The Unofficial Economy: Consequences and Perspectives in Different Economic Systems
    • Witte, A.D.1
  • 122
    • 0012770843 scopus 로고
    • Estimates of the underground economy in the United States, 1930-80
    • B.-Z. Zilberfarb Estimates of the underground economy in the United States, 1930-80 IMF Staff Papers 33 1986 790-798
    • (1986) IMF Staff Papers , vol.33 , pp. 790-798
    • Zilberfarb, B.-Z.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.