1st Edition

Size, Causes and Consequences of the Underground Economy An International Perspective

By Friedrich Schneider Copyright 2005
    308 Pages
    by Routledge

    308 Pages
    by Routledge

    Bringing together top international researchers this book provides a worldwide coverage of underground economic activities. It presents estimates of the underground economy for 145 countries - the most comprehensive ever undertaken; an in-depth examination of the underground economy for a select number of these countries; and an analysis of the public policy implications through an assessment of how various governments have attempted to address this issue. The book brings together the latest research on tax evasion, tax morale and other underlying factors that have so significantly influenced participation in the underground economy. It provides a comprehensive overview of the size and development of the underground economy, its major causes and motivations and its effects on the legitimate economy. In addition, it reviews recent public policy concerns by a number of countries and how they have responded with measures to curb these underground economic activities.

    Contents: Introduction, Christopher Bajada and Friedrich Schneider. Taxpayer Behaviour and Motivations: Illegal, immoral, fattening or what?: how deterrence and responsive regulation shape tax moral, Lars P. Feld and Bruno S. Frey; Explaining taxpayer non-compliance through reference to taxpayer identities: a social identity perspective, Natalie Taylor; Getting on or getting by? Australians in the cash economy, Valerie Braithwaite, Monika Reinhart and Jenny Job. Measuring the Underground Economy - International Evidence: An international comparison of underground economic activity, Friedrich Schneider and Christopher Bajada; On the estimation and updating of the hidden economy estimates: the UK experience, Dilip Bhattacharyya; The shadow economy in OECD and EU accession countries - empirical evidence for the influence of institutions, liberalization, taxation and regulation, Domink H. Enste; The shadow economy in Norway 1980-2003: Some empirical evidences from voluntary sample surveys, Kari Due Andresen, Tone Ognedal and Steinar Strom; The underground economy in Canada, Lindsay M. Tedds. Detection, Prevention and Progress: Tax policy and the underground economy, Peter S. Spiro; Tax noncompliance in the United States: measurement and recent enforcement initiatives, Kim M. Bloomquist, Alan H. Plumley and Eric J. Toder; Tackling the underground economy in the UK: a government's response, Christopher Bajada; Recent government initiatives in tackling the underground economy in Australia, Christopher Bajada; Tax compliance strategies to tackle the underground economy, Simon James.

    Biography

    Schneider, Friedrich