Zitatform

Enste, Dominik (2025): Schwarzarbeit in Deutschland: Mindestens 3,3 Millionen arbeiten schwarz. (IW-Kurzberichte / Institut der Deutschen Wirtschaft Köln 2025,02), Köln, 3 S.

Abstract

"In Deutschland arbeiteten im Jahr 2024 mindestens 3,3 Millionen Menschen schwarz. Damit steht Deutschland im internationalen Vergleich dennoch recht gut da. Viele – auch Industriestaaten – weisen eine deutlich größere Schattenwirtschaft, gemessen am Verhältnis zum offiziellen Bruttoinlandsprodukt, auf." (Autorenreferat, IAB-Doku)

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Barra, Cristian & Anna Papaccio (2024): Does Regulatory Quality Reduce Informal Economy? A Theoretical and Empirical Framework. In: Social indicators research, Jg. 172, H. 2, S. 543-567. DOI:10.1007/s11205-024-03319-6

Abstract

"Italy is characterised by a significant dualistic economy, which also includes an extensive underground sector. The aim of this study is to analyse the relationship between the quality of legislation and irregular employment in Italy. Our contribution consists of two components: the theoretical modelling of the impact of regulatory quality on the informal economy and the empirical validation of the predictions of the theoretical model using data from the Italian region between 2004 and 2019. The results confirm the theoretical and empirical arguments in favour of the need for laws to curb the informal sector. The regions with the highest institutional standards tend to have a lower percentage of irregular workers that fosters and encourages the legality of the labor market. Some robustness tests back up the main conclusions which show how important following rules is for strengthening the internal economy and for lowering the number of illegal workers." (Author's abstract, IAB-Doku, © Springer-Verlag) ((en))

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Buckley, Danny, Natalia Vershinina & Peter Rodgers (2024): Exploring Informal Work: Gaining Legitimation through Nudging. In: Work, Employment and Society. DOI:10.1177/09500170241292305

Abstract

"This article develops a micro-level understanding of informal work (IW) by exploring the legitimizing factors which business owners exercise to provide the rationale for engaging in IW. Using the lens of nudge theory, originating from behavioural economics, we show how IW becomes legitimized through nudging. Empirically, we explore the lived experience of service sector business owners who engage in IW practices in the East Midlands, UK. The findings uncover how the business owners’ context is shaped through exposure to various IW arrangements early in their working life; we also reveal a range of actors who actively shape these arrangements for embracing IW while delegitimizing formal work. We present the factors that condition the beliefs and embed the understanding that IW is legitimate for the individual business owners, thus highlighting an important and emergent context for future studies in the realm of IW." (Author's abstract, IAB-Doku) ((en))

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Enste, Dominik & Christina Anger (2024): Schwarzarbeit: Steigender Umsatz bei der illegalen Beschäftigung von Haushaltshilfen. (IW-Kurzberichte / Institut der Deutschen Wirtschaft Köln 2024,93), Köln, 3 S.

Abstract

"Die Zahl der angemeldeten Haushaltshilfen ist im Jahr 2024 weiter um rund 4,5 Prozent auf rund 246.700 gesunken. Der Umsatz bei der illegalen Beschäftigung von Haushaltshilfen ist hingegen um 15 Prozent auf über 11 Milliarden Euro gestiegen - trotz leichtem Rückgang bei der Zahl der Haushalte mit Haushaltshilfe. Die Förderung der legalen Beschäftigung von Haushaltshilfen könnte sich positiv auf die Arbeitszeit vor allem von Frauen, die vielfach in Teilzeit arbeiten, auswirken und so auch dem Fachkräftemangel entgegenwirken." (Autorenreferat, IAB-Doku)

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Himmelreicher, Ralf, Matthias Dütsch & Arne Baumann (2024): Schwarzarbeit in Deutschland: bisherige Erkenntnisse und neue Befunde. In: Wirtschaftsdienst, Jg. 104, H. 11, S. 800-806. DOI:10.2478/wd-2024-0203

Abstract

"Undeclared work is a sub-sector of the shadow economy and includes the provision of services or work in circumvention of tax and social security obligations or in disregard of trade law requirements. In 2023, the Financial Control of Undeclared Work of the customs authorities determined a loss amount of around 615 million euros due to undeclared work as part of the criminal and administrative offense proceedings initiated. The number of unreported financial losses for the German state is likely to be considerably higher. Against this background, the article systematically summarises previous findings on the extent of undeclared work and provides up-to-date insight into the prevalence of undeclared work based on a 2022-23 survey." (Author's abstract, IAB-Doku) ((en))

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Hoegner, Leon, Sarah Necker, Boyan Petkov & Panu Poutvaara (2024): Welche Faktoren können die Teilnahme am formellen Arbeitsmarkt hemmen? Wahrnehmungen von ukrainischen Geflüchteten. In: Ifo-Schnelldienst, Jg. 77, H. 10, S. 11-15.

Abstract

"Schwarzarbeit stellt ein schwer zu fassendes Phänomen dar, da sie per Definition im Verborgenen geschieht. Trotz einiger Forschung ist wenig über die genauen Gründe bekannt, warum Menschen sich für eine nicht gemeldete Erwerbstätigkeit entscheiden und welche institutionellen Rahmenbedingungen diese Entscheidungen beeinflussen. Es liegt nahe, dass verschiedene Institutionen und Regulierungen in den Ländern unterschiedlich starke Anreize für Schwarzarbeit schaffen." (Textauszug, IAB-Doku)

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(2024): Entwurf eines Gesetzes zur Modernisierung und Digitalisierung der Schwarzarbeitsbekämpfung. (Verhandlungen des Bundesrates. Drucksachen 548/24 (08.11.2024)), Berlin, 142 S.

Abstract

"Fortgesetzte Entwicklung der Finanzkontrolle Schwarzarbeit (FSK) zu einer zentralen Prüfungs- und Ermittlungsbehörde: weitere Optimierung des risikoorientierten Prüfansatzes, automatisierter Datenabgleich zur systematischen Auswertung großer Datenmengen hinsichtlich bestehender Risiken von Schwarzarbeit und illegaler Beschäftigung, Erhöhung der Beanstandungsquoten durch Fortentwicklung des Risikomanagements und ein operatives Informations- und Datenanalysesystems, insbes. zur Erhöhung der aufgedeckten Verstöße wegen Beitragsvorenthaltung mit substanziellen Schadenssummen, Priorisierung von Prüfungen und Anpassung des Katalogs der anfälligen Branchen an aktuelle Entwicklungen, Ermöglichung eines digital unterstützten und medienbruchfreien Prüfablaufs betr. Personalbefragung und Geschäftsunterlagenprüfung, gezieltere Bekämpfung der organisierten Kriminalität und der organisierten Formen der Schwarzarbeit, Stärkung der Ermittlungstätigkeit durch Teilnahme am polizeilichen Informationsverbund, Verbesserung der Handhabbarkeit des Straf- und Bußgeldrechts; • Änderung von 16 Gesetzen und Folgeänderungen in weiteren 4 Gesetzen; Verordnungsermächtigung" (Textauszug, Dokumentations- und Informationssystem Bundestag und Bundesrat - DIP)

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Adam, Antonis & Thomas Moutos (2023): Do Public Sector Employment Reductions Promote Informality? (CESifo working paper 10614), München, 30 S.

Abstract

"Using information from all IMF conditionality programs from 1990 to 2018, we implement a dynamic Augmented Inverse Probability Weighting Regression Adjustment approach to examine the effects of programs, including public sector dismissals, on the size of the shadow economy. The estimated effect five years after the policy intervention indicates an increase in the share of the shadow economy to GDP by about 1.3 percentage points. More importantly, this change involves a sizable reallocation of private economic activity from its formal to its informal part, i.e., the size of the formal private sector relative to the size of the informal sector decreases by seven percentage points. We interpret these findings through the lens of a two-sector model in which there is interdependence between worker incomes and the allocation of product demand across the formal and informal sectors." (Author's abstract, IAB-Doku) ((en))

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Adriaenssens, Stef, Tobias Theys, Dieter Verhaest & Nick Deschacht (2023): Subsidized Household Services and Informal Employment: The Belgian Service Voucher Policy. In: Journal of Social Policy, Jg. 52, H. 1, S. 85-106. DOI:10.1017/S0047279421000428

Abstract

"Labour markets for personal and household services (PHS) are rife with informal employment. Some policies aim to combat informality in PHS with subsidized service vouchers, but their effects are poorly documented. This contribution evaluates the Belgian service vouchers (1) documenting their formalization effectiveness, and (2) accounting for the persistence of informal employment. To this end, we exploit several types of data and methods. A first analysis, based on Eurobarometer data, brings in evidence that informal PHS purchased were approximately halved under the policy introduced in 2001. Second, a discrete choice experiment shows that households prefer formal employment, including those that currently employ informally. Third, a survey in the Brussels metropolitan area shows that the persistence of informal employment lies in the relationship of informal employers with their domestic, from whom they are not willing to part. They nevertheless intend to switch to formal employment in the case of turnover. One thus expects partially delayed effects of formalization policies in general, and of the service voucher system in particular. Overall, these results are in line with Portes’ claim that informality is facilitated by strong social relationships, and by differences in price and transaction costs." (Author's abstract, IAB-Doku) ((en))

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Berdiev, Aziz N. (2023): Finding refuge underground: effects of refugee inflows on the shadow economy. In: Applied Economics Letters, Jg. 30, H. 1, S. 84-91. DOI:10.1080/13504851.2021.1976379

Abstract

"This paper analyzes the effect of refugee inflows on the shadow, or underground, economy of host nations using panel data for 120 countries over the 1991–2017 period. The results show that refugee inflows increase the size of the shadow economy, particularly in low- and middle-income countries." (Author's abstract, IAB-Doku) ((en))

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Enste, Dominik & Christina Anger (2023): Haushaltshilfen: Nur selten angemeldet. (IW-Kurzberichte / Institut der Deutschen Wirtschaft Köln 2023,67), Köln, 3 S.

Abstract

"Jeder zehnte Haushalt in Deutschland nutzt die Unterstützung durch eine Haushaltshilfe im Alltag. Besonders gefragt ist die Hilfe im Alltag in Haushalten mit einer pflegebedürftigen Person: Mehr als jeder Dritte Haushalt nutzt diese Hilfe. Doch immer noch ist diese vielfach nicht angemeldet." (Autorenreferat, IAB-Doku)

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Mațcu, Mara, Adriana Zaiț, Rodica Ianole-Călin & Ioana Alexandra Horodnic (2023): Undeclared activities on digital labour platforms: an exploratory study. In: The international journal of sociology and social policy, Jg. 43, H. 7/8, S. 740-755. DOI:10.1108/IJSSP-07-2022-0186

Abstract

"Purpose: This paper aims to explore the prevalence of undeclared activities conducted on digital labour platforms, and then to discuss what policies are likely to be more effective in order to prevent the growth of the informal activities on these platforms. Design/methodology/approach: To depict the profile of the digital worker conducting undeclared activities, the sectors where undeclared activities are more prevalent and the effectiveness of deterrent policies, data are reported from 2019 Special Eurobarometer survey covering the European Union member states and the UK. Findings: The finding is that 13% of undeclared activities are conducted on digital labour platforms. This practice is more common amongst men, those married or remarried, those living in small/middle towns, in sectors such as repairs/renovations, selling goods/services, assistance for dependant persons, gardening and help moving house. The higher the perceived sanction, the lower the likelihood of undertaking undeclared activities on digital labour platforms. Intriguing, a higher risk of detection is associated with a higher likelihood to use digital labour platform for undeclared activities.Practical implications The attitudes toward risk can be interpreted closer to the gaming context, and not to the working environment, looking at platform workers as being involved in a state versus individual game. Policy makers should consider improving the correspondence of laws and regulations between countries and offering operational assistance for suppliers and consumers. Originality/value: This is the first paper to explore the prevalence of undeclared activities conducted on digital labour platforms and to outline the policy measures required to reduce this practice." (Author's abstract, IAB-Doku, © Emerald Group) ((en))

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Mendonça, Pedro, Nadia K. Kougiannou & Ian Clark (2023): Informalization in gig food delivery in the UK: The case of hyper-flexible and precarious work. In: Industrial Relations, Jg. 62, H. 1, S. 60-77. DOI:10.1111/irel.12320

Abstract

"This article examines the process of informalization of work in platform food delivery work in the UK. Drawing on qualitative data, this article provides new analytical insight into what drives individual formal couriers to both supply and demand informalized sub-contracted gig work to undocumented migrants, and how a platform company enables informal work practices through permissive HR practices and technology. In doing so, this article shows how platform companies are enablers of informal labor markets and contribute to the expansion of hyper-precarious working conditions." (Author's abstract, IAB-Doku, Published by arrangement with John Wiley & Sons) ((en))

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Nisic, Natascha, Friederike Molitor & Miriam Trübner (2023): Rethinking paid domestic services in modern societies – Experimental evidence on the effect of quality and professionalisation on service demand. In: The international journal of sociology and social policy, Jg. 43, H. 13/14, S. 106-128. DOI:10.1108/IJSSP-11-2022-0290

Abstract

"Purpose: Although essential to social welfare, unpaid domestic and care work is an increasingly scarce resource in modern societies. Despite the growing need, many households refrain from outsourcing their domestic chores to the market. Simultaneously, the household service sector is mostly characterized by low-qualification, informal jobs lacking quality and professional standards. Drawing on transaction cost theory, the present study aims to examine how trust problems deriving from the quality and professionalisation of domestic services can be overcome by also exploring the role of state subsidies in this context. Design/methodology/approach A factorial survey experiment in Germany (N  = 4024) causally explores the effect of state-subsidised service vouchers, quality signals and professionalisation on preferences and willingness-to-pay for domestic services. The data were analyzed using multilevel modelling techniques. Findings Hypotheses are mostly confirmed: strong quality signals help overcome trust problems, thus facilitating the demand for household services. Further, service vouchers can generate better pay for domestic workers while simultaneously reducing the costs for households. Research limitations/implications The relevance of professionalisation and quality of service as important determinants of domestic service demand is revealed. However, the experimental survey design involves hypothetical scenarios. Originality/value The analysis offers insights into how to stimulate demand for household services and increase formal employment in a sector currently largely characterized by informal arrangements. It further shows how social policies can help secure quality and foster professionalization by shifting paid domestic work from the informal to the formal economy." (Author's abstract, IAB-Doku, © Emerald Group) ((en))

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Refai, Deema & Gerard McElwee (2023): Refugee Subentrepreneurship: The Emergence of a Liquid Cage. In: Work, Employment and Society, Jg. 37, H. 4, S. 1032-1051. DOI:10.1177/09500170211062817

Abstract

"This article conceptualises refugees’ endeavours for upward social mobility through subentrepreneurship. Subentrepreneurship refers to various self-employment forms that are undeclared to relevant authorities to escape superimposed historical, temporal, spatial, institutional and social contexts, which constrain actors’ entrepreneurial activities. Using a mixed theoretical underpinning combining Mixed Embeddedness (ME) with Weber’s Iron Cage of Rationality (ICR), we signify liquidity of refugee subentrepreneurship, which is neither linear nor long-term rational. A liquid cage is envisaged to allow more freedom as refugees become embedded within intersections between transformative journeys and Constrained Institutional Contexts (CICs). This new theorising signifies a pronounced emphasis on agency whereby refugees cleverly contemplate implicit skills (i.e. unrecognised or downgraded skills), opportunities and processes to escape CICs. The article adds clarity as to how contexts become part of the production of entrepreneurial actions through two-way interactions that promote liquidity, enabling a strong foundation for future research exploring subentrepreneurship." (Author's abstract, IAB-Doku) ((en))

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Søndergaard, J. (2023): Undeclared Danish Labor: Using the labor input method with linked individual-level tax data to estimate undeclared work in Denmark. In: Journal of Economic Behavior & Organization, Jg. 214, S. 708-730. DOI:10.1016/j.jebo.2023.08.017

Abstract

"This paper shows the advantages of an individual-level approach when estimating undeclared work using the labor input method. It shows the shortcomings of an aggregated approach, namely assuming that all workers with missing administrative data are working fully undeclared, being unable to adequately account for overtime, extreme values and not being able to detect and correct for errors in the administrative data. The paper illustrates how these shortcomings can be overcome to a large extent by using an individual-level linked dataset and yield results that are useful both for researchers and for tax authorities. It shows that the method can estimate undeclared work for the self-employed, as well as show seasonal and industry differences in undeclared labor. Denmark is used as a case study, and unlike other papers utilizing individual-level data, this paper provides detailed instruction for how a similar approach can be applied in other countries with Labor Force Survey data. The paper shows how an individual-level approach can yield results that are useful for example for tax administrations’ monitoring of undeclared work across sectors. The study uses Danish Labor Force Survey data linked with individual-level tax data, yielding estimates of undeclared work that are in line with past Danish studies of related aspects of undeclared work, namely that approximately 29% of workers have undeclared hours, 25% of wage earners and 37–39% of non-wage earners, and that the value of these hours is close to 2% of the Danish GDP." (Author's abstract, IAB-Doku, © 2023 Elsevier) ((en))

Abstract

"Das Projekt untersuchte, ob es in Folge der Anhebung des Mindestlohns auf 12 Euro zu Veränderungen im Angebot von und in der Nachfrage nach Schwarzarbeit kam. Hierfür wurden in drei Wellen eine repräsentative Stichprobe von jeweils 1.000 Beschäftigten befragt." (Autorenreferat, IAB-Doku)

Abstract

"The European Commission broadly defines undeclared work as "any paid activities that are lawful as regards their nature, but not declared to public authorities”. Undeclared work has important economic and social implications, including the loss of social security contributions and taxes, but also higher incidence of work accidents, missed professional development opportunities for workers, unfair competition and market distortions for businesses, among others. The European Union (EU) has set a target of a 78% employment rate of the population aged 20 to 64 by 2030 (European Pillar of Social Rights). Tackling undeclared work can contribute to this target by creating more declared work. In this context, the European Commission launched this study to gather deeper insights into, and empirical evidence of, successful policies and policy combinations for tackling undeclared work. This study reviewed empirical evidence across the full range of direct and indirect policy measures, including their potential effectiveness in transforming undeclared work into declared work. The idea was to identify the most effective policies for reducing the volume of undeclared work and linked damages depending on the type of undeclared work, the target groups (drivers) and/or geographical specificities." (Author's abstract, IAB-Doku) ((en))

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(2023): Mindestlohnbetrug und Kontrollen zur Einhaltung des Mindestlohns in Hessen. Antwort der Bundesregierung auf die Kleine Anfrage der Abgeordneten und der Fraktion DIE LINKE (Drucksache 20/5306). (Verhandlungen des Deutschen Bundestages. Drucksachen 20/5721 (20.02.2023)), 38 S.

Abstract

„Vor dem Hintergrund der am 1. Oktober 2022 eingeführten Erhöhung des gesetzlichen Mindestlohns von 10,45 Euro auf 12 Euro je Zeitstunde richtet sich die Kleine Anfrage der Fraktion DIE LINKE auf die Kontrolle der Einhaltung des Mindestlohns. Insbesondere geht es um die Arbeit der zuständigen Finanzkontrolle Schwarzarbeit (FKS) in Hessen. Es erfolgt eine statistische Darstellung der Betriebe und Beschäftigten, differenziert nach Wirtschaftszweigen und für die Jahre 2019 bis 2022, für die die FKS zuständig ist. Weiterhin gibt die Bundesregierung Auskunft über die Anzahl der durchgeführten Arbeitgeberprüfungen, der dabei festgestellten Verstöße gegen das Mindestlohngesetz und eingeleitete Ordnungswidrigkeitsverfahren.“ (IAB)

Zitatform

Anger, Christina & Dominik Enste (2022): Haushaltsnahe Dienstleistungen (noch?) überwiegend schwarz. (IW-Kurzberichte / Institut der Deutschen Wirtschaft Köln 2022,24), Köln, 3 S.

Abstract

"Nur etwa jeder zehnte Haushalt nutzt bisher die Unterstützung durch eine Haushaltshilfe, darunter nur wenige Haushalte mit Kindern im Haushalt. Der Bedarf ist jedoch insbesondere für Familien in den letzten zwei Jahren durch den zeitweiligen Ausfall von Kindergärten und Schulen und dem damit erhöhten Betreuungsaufwand für Kinder gestiegen. Durch finanzielle Unterstützung in Form von Gutscheinen plant die Bundesregierung nun, hier Abhilfe zu schaffen und gleich mehrere Ziele zu erreichen." (Autorenreferat, IAB-Doku)