Schwarzarbeit
Schwarzarbeit ist entgeltliche Arbeit, für die rechtswidrig weder Steuern noch Sozialabgaben bezahlt werden. Sie ist Teil der im Verborgenen blühenden Schattenwirtschaft. Entsprechend schwierig ist es, ihren Umfang genau zu quantifizieren oder die Erfolge bei der Bekämpfung der illegalen Beschäftigung zu bewerten. Dieses Themendossier erschließt Informationen zum Forschungsstand.
Im Filter „Autorenschaft“ können Sie auf IAB-(Mit-)Autorenschaft eingrenzen.
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Literaturhinweis
Robust determinants of the shadow economy: an international comparison (2016)
Zitatform
Goel, Rajeev K. & Michael A. Nelson (2016): Robust determinants of the shadow economy. An international comparison. (CESifo working paper 5873), München, 36 S.
Abstract
"To synthesize the literature on determinants of the shadow economy, this paper uses three cross-national shadow economy measures and employs numerous determinants over hundreds of model combinations to identify robust determinants of the shadow economy and address modelling uncertainty. We find that bureaucratic complexity is more significant than monetary severity in driving shadow activity. The incentives of new shadow entrepreneurs are somewhat different. A one standard deviation increase in tax complexity increases overall shadow economy by over ten percent of the mean. In contrast, a similar increase in business startup costs increases new informal entrepreneurs by almost more than double." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Size and development of the shadow economies of 157 countries worldwide: updated and new measures from 1999 to 2013 (2016)
Zitatform
Hassan, Mai & Friedrich Schneider (2016): Size and development of the shadow economies of 157 countries worldwide. Updated and new measures from 1999 to 2013. (IZA discussion paper 10278), Bonn, 46 S.
Abstract
"This paper is a first attempt to study the size and development of the shadow economies of 157 countries over 1999 to 2013. Using a MIMIC model, we find that higher tax and regulatory burden, unemployment and self-employment rates are drivers of the shadow economy, meaning that an increase of these causal variables increases the shadow economy. Our result also confirms previous findings of Friedrich Schneider, Andreas Buehn and Claudia Montenegro (2010). The estimated average of informality of 157 countries around the world, including developing, eastern European, central Asian and high income OECD countries averaged over 1999 to 2013 is 33.77% of official GDP. A critical discussion about the size of these macro-estimates comes to the conclusion that most likely the 'true' shadow economy of these countries is only 69% of their estimated macro-MIMIC-values." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Informal unemployment and education (2016)
Kolm, Ann-Sofie; Larsen, Birthe;Zitatform
Kolm, Ann-Sofie & Birthe Larsen (2016): Informal unemployment and education. In: IZA journal of labor economics, Jg. 5, S. 1-36. DOI:10.1186/s40172-016-0048-6
Abstract
"This paper develops a four-sector equilibrium search and matching model with informal sector employment opportunities and educational choice. We show that underground activities reduce educational attainments if informal employment opportunities mainly are available for low-educated workers. A more zealous enforcement policy will in this case improve educational incentives as it reduces the attractiveness of remaining a low-educated worker. However, unemployment also increases. Characterizing the optimal enforcement policies, we find that relatively more audits should be targeted towards the sector employing low-educated workers; elsewise, a too low stock of educated workers is materialized." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Grey matters: Charting the development of the shadow economy (2016)
Zitatform
Mac Géidigh, Donal, Friedrich Schneider & Matthias Blum (2016): Grey matters: Charting the development of the shadow economy. (CESifo working paper 6234), München, 59 S.
Abstract
"The shadow economy has long been an area of research for policymakers. The determinants of underground activity of late have been identified as high tax burdens and increased regulation, but has this relationship always existed? This seminal work examines the shadow economy in Norway, Sweden, the United Kingdom and the United States over the past 145 (from 1870 to 2015) years using the Currency Demand Approach and finds that the underground economy is stabilising. To our knowledge this is the first attempt to estimate the size and development of the shadow economy over such a long period and due to this we get some new insights. Our results clearly show that the shadow economy in earlier times was considerably higher than in the last 50 years. This paper also analyses whether a plateau has been reached and questions what efforts could be made to further reduce this informal economy." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Overcoming the shadow economy (2016)
Zitatform
Stiglitz, Joseph E. & Mark Pieth (2016): Overcoming the shadow economy. Berlin, 24 S.
Abstract
"There is a growing global consensus that the secrecy-havens-jurisdictions which undermine global standards for corporate and financial transparency-pose a global problem: they facilitate both money laundering and tax avoidance and evasion, contributing to crime and unacceptably high levels of global wealth inequality.
As economic leaders, the United States and Europe have an obligation to force financial centers to comply with global transparency standards. That they have the instruments to do so has been forcefully shown in the fight against terrorism. That they do not do so in the fight against corruption and tax avoidance and evasion is testimony to the power of the interests of those who benefit from secrecy.
In a globalized world, if there is any pocket of secrecy, funds will flow through that pocket. That is why the system of transparency has to be global. The US and EU are key in tipping the balance toward transparency, but this will only be the starting point: each country must play its role as a global citizen in order to shut down the shadow economy - and it is especially important that there emerge from the current secrecy havens some leaders to demonstrate that there are alternative models for growth and development.
Countries should position themselves proactively - not just complying with current minimal standards, but placing their economic development model at the cutting edge of the evolution of those standards. Each country must seriously consider whether it wants to be engaged in a never-ending struggle to catch up to the evolving international standards, or serve as a model, setting standards that others will eventually be forced to emulate." (Author's abstract, IAB-Doku) ((en)) -
Literaturhinweis
Exploring the dynamics of the shadow economy across US states (2015)
Zitatform
Berdiev, Aziz N., Cullen Pasquesi-Hill & James W. Saunoris (2015): Exploring the dynamics of the shadow economy across US states. In: Applied Economics, Jg. 47, H. 56, S. 6136-6147. DOI:10.1080/00036846.2015.1064081
Abstract
"This article examines the dynamics of the shadow economy using data for 50 US states over the period 1998 - 2008. Using a panel VAR model, we analyse the impulse response of the shadow economy to an orthogonal shock in capital tax rates, educational attainment, union participation and gross state product. We find evidence of significant dynamics underlying the relationship between the shadow economy and its determinants. The results remain robust to alternate measures of the determinants of the shadow economy, alternate causal ordering of the variables in the system and conditioning on the level of income in each state." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Employer sanctions: the impact of workplace raids and fines on undocumented migrants and ethnic enclave employers (2015)
Zitatform
Bloch, Alice, Leena Kumarappan & Sonia Mckay (2015): Employer sanctions. The impact of workplace raids and fines on undocumented migrants and ethnic enclave employers. In: Critical social policy, Jg. 35, H. 1, S. 132-151. DOI:10.1177/0261018314545600
Abstract
"The context of this article is the use of employer sanctions, in the form of raids and fines on businesses found to be employing people who do not have permission to work in the UK, as a method of in-border immigration control. Drawing on qualitative interviews with undocumented migrants and ethnic enclave employers in London, this article examines the impact of sanctions from the perspectives of those who have been or are most likely to be affected. More specifically the article sheds light on individual experiences of and strategies against immigration enforcement raids, and the effect of raids on the labour market, conditions of work and more widely, on local community relations. The paper concludes that there is a disjuncture between the real impact of sanctions and at least some of the stated policy aims." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The labor market effects of introducing unemployment benefits in an economy with high informality (2015)
Bosch, Mariano; Esteban-Pretel, Julen;Zitatform
Bosch, Mariano & Julen Esteban-Pretel (2015): The labor market effects of introducing unemployment benefits in an economy with high informality. In: European Economic Review, Jg. 75, H. April, S. 1-17. DOI:10.1016/j.euroecorev.2014.10.010
Abstract
"Unemployment benefit systems are nonexistent in many developing economies. Introducing such systems poses many challenges which are partly due to the high level of informality in the labor markets of these economies. This paper studies the consequences on the labor market of implementing an unemployment benefit system in economies with large informal sectors and high flows of workers between formality and informality. We build a search and matching model with endogenous destruction, on-the-jobsearch, and intersectoral flows, where agents in the economy decide optimally whether or not to formalize jobs. We calibrate the model for Mexico, and show that the introduction of an unemployment benefit system, where workers contribute when employed in the formal market and collect benefits when they lose their jobs, even if they obtain informal jobs, can lead to an increase in formality in the economy, while also producing small increases in unemployment. The exact impact of incorporating such benefits depends on the relative strength of two opposing effects: the generosity of the benefits and the level of the contributions that finance those benefits. We also show important policy complementarities with other interventions in the labor market. In particular, combining the unemployment benefit program with policies that reduce the cost of formality, such as lower employment taxes and firing costs, can produce greater decreases in informality and lower impacts on unemployment than when the program is applied in isolation." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Illegal immigration and the shadow economy (2015)
Camacho, Carmen; Pensieroso, Luca; Mariani, Fabio;Zitatform
Camacho, Carmen, Fabio Mariani & Luca Pensieroso (2015): Illegal immigration and the shadow economy. (IZA discussion paper 9545), Bonn, 31 S.
Abstract
"We build a general equilibrium model in which both illegal immigration and the size of the informal sector are endogenously determined. In this framework, we show that indirect policy measures such as tax reduction and detection of informal activities can be used as substitutes for border enforcement, in order to contrast illegal immigration. We also find that a welfare-maximising Government that includes illegal immigration in its objective function, instead of focusing on the well-being of native workers only, will set the tax rate to a lower value." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
One share fits all? Regional variations in the extent of the shadow economy in Europe (2015)
Zitatform
Herwartz, Helmut, Egle Tafenau & Friedrich Schneider (2015): One share fits all? Regional variations in the extent of the shadow economy in Europe. In: Regional studies, Jg. 49, H. 4, S. 1575-1587. DOI:10.1080/00343404.2013.848034
Abstract
"Mit Hilfe des MIMIC-Ansatzes (multiple indicators multiple causes) und unter Berücksichtigung von räumlichen Effekten wird die Schattenwirtschaft der europäischen Regionen für die Jahre 2007 und 2008 geschätzt. Die kleinsten regionalen Schattenwirtschaftssektoren sind in Regionen von Holland und Dänemark zu finden. Die größten Sektoren findet man in Regionen von Griechenland, Polen, Portugal und Rumänien. In einigen Ländern gibt es bemerkenswerte Unterschiede in der Größe der regionalen Schattenwirtschaft, sodass die Durchschnittswerte für diese Länder verzerrt sind. Darüber hinaus verändern sich die Strukturhilfen von Seiten der EU für einige Regionen, falls die Schattenwirtschaft beim Ausweis ihres offiziellen BIP vollständig berücksichtigt werden würde." (Autorenreferat, IAB-Doku)
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Literaturhinweis
Schwarzarbeit, Steuerhinterziehung und Korruption: was ökonomische und nicht-ökonomische Faktoren zur Erklärung beitragen (2015)
Zitatform
Schneider, Friedrich (2015): Schwarzarbeit, Steuerhinterziehung und Korruption. Was ökonomische und nicht-ökonomische Faktoren zur Erklärung beitragen. In: Perspektiven der Wirtschaftspolitik, Jg. 16, H. 4, S. 412-425. DOI:10.1515/pwp-2015-0026
Abstract
"In seiner Thünen-Vorlesung vor dem Verein für Socialpolitik gibt Friedrich Schneider einen Überblick über die theoretische Modellierung und empirische Evidenz zu wesentlichen Determinanten von Schwarzarbeit und Korruption. Als klassische Treiber der Schwarzarbeit benennt er überhöhte Steuern und Sozialversicherungsbeiträge, eine zu intensive Regulierung, ein mangelndes Angebot an staatlichen Gütern und Dienstleistungen, eine schwache Steuermoral, geringe Rechtssicherheit und schlechte öffentliche Institutionen - sowie die teilweise von denselben Missständen verursachte Korruption. Zunächst stellt Schneider Messverfahren, Modellierung und empirische Ergebnisse vor, in denen die Stärke des Einflusses der einzelnen Treiber aus der Makroperspektive sichtbar wird. Anschließend eruiert er aus der Mikroperspektive die ökonomischen und nicht-ökonomischen Bestimmungsgründe der Steuermoral, von der Höhe der Strafen bis hin zur Religiosität. Um Schwarzarbeit und Korruption einzudämmen, muss der Staat vor allem sein eigenes Angebot verbessern." (Autorenreferat, IAB-Doku)
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Literaturhinweis
Schattenwirtschaft und Schattenarbeitsmarkt: die Entwicklungen der vergangenen 20 Jahre (2015)
Zitatform
Schneider, Friedrich (2015): Schattenwirtschaft und Schattenarbeitsmarkt. Die Entwicklungen der vergangenen 20 Jahre. In: Perspektiven der Wirtschaftspolitik, Jg. 16, H. 1, S. 3-25. DOI:10.1515/pwp-2015-0002
Abstract
"In diesem Übersichtsaufsatz präsentiert der Autor die verschiedenen Methoden zur Schätzung der Größe der Schattenwirtschaft und geht auf ihre Stärken und Schwächen ein. Dabei werden zunächst die Definition der Schattenwirtschaft und die Ursachen für das Entstehen derselben erörtert, worauf ein Überblick über die Ergebnisse der verschiedenen Schätzverfahren für Deutschland folgt. Sodann wird gezeigt, dass es keine ideale Methode zur Schätzung der Größe und der Entwicklung der Schattenwirtschaft gibt, wobei wegen der Flexibilität in der Anwendung mittlerweile der MIMIC-Schätzansatz am meisten für Makroschätzungen verwendet wird. Schließlich werden auch einige globale Schätzungen über die Größe der Schattenwirtschaft und des Schattenarbeitsmarktes vorgestellt und kritisch hinterfragt." (Autorenreferat, IAB-Doku)
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Literaturhinweis
Skill acquisition in the informal economy and schooling decisions: evidence from emerging economies (2015)
Zitatform
Tumen, Semih (2015): Skill acquisition in the informal economy and schooling decisions. Evidence from emerging economies. In: Labour, Jg. 29, H. 3, S. 270-290. DOI:10.1111/labr.12059
Abstract
"Informal jobs offer skill acquisition opportunities that may facilitate a future switch to formal employment for young workers. In this sense, informal training on the job may be a viable alternative to formal schooling in an economy with a large and diverse informal sector. In this paper, I investigate if these considerations are relevant for the schooling decisions of young individuals using panel data for 17 Latin American countries and micro-level data for Turkey. Specifically, I ask if the prevalence of informal jobs distorts schooling attainment. I concentrate on three measures of schooling outcomes: (1) secondary education enrollment rate; (2) out-of-school rate for lower secondary school; and (3) tertiary education graduation rate. I find that the secondary education enrollment rate is negatively correlated with the size of the informal economy, whereas the out-of-school rate is positively correlated. Moreover, the tertiary education graduation rates tend to fall as the informal employment opportunities increase. This means that informal training on the job may be crowding out school education in developing countries. Policies that can potentially affect the size of the informal sector should take into consideration these second-round effects on aggregate schooling outcomes." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Entrepreneurial activity in the informal economy: a missing piece of the entrepreneurship Jigsaw puzzle (2015)
Zitatform
Welter, Friederike, David Smallbone & Anna Pobol (2015): Entrepreneurial activity in the informal economy. A missing piece of the entrepreneurship Jigsaw puzzle. In: Entrepreneurship and Regional Development, Jg. 27, H. 5/6, S. 292-306. DOI:10.1080/08985626.2015.1041259
Abstract
"This paper takes stock of the current debate around the informal sector and informal entrepreneurship. Informal entrepreneurship represents a worldwide characteristic of entrepreneurial activity, the main distinguishing feature of which is that it is operating outside the law. Since what is legal can vary considerably between countries, studies of entrepreneurship which exclude informal activity must be considered partial. Moreover, it can be argued that the distinction between formal and informal is not black and white but rather shades of grey. Although informal economic activity is often more prominent in developing countries and transition economies, it is by no means confined to them. There are parts of the UK, for example, where local economies are dependent upon informal employment and for many goods and services. More generally, much of the home-based economic activities, such as cleaning, painting and decorating and other services, are typically provided, at least partially, in the informal sector. As a consequence, it is difficult to argue against including informal activity as part of the study of entrepreneurship, and particularly where the entrepreneurial potential of an economy is being assessed." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Out of the shadows: classifying economies by the extent and nature of employment in the informal economy (2015)
Zitatform
Williams, Colin C. (2015): Out of the shadows: classifying economies by the extent and nature of employment in the informal economy. In: International Labour Review, Jg. 154, H. 3, S. 331-351. DOI:10.1111/j.1564-913X.2015.00245.x
Abstract
"Given the prevalence of informality, this article proposes a typology for classifying countries by the extent and nature of employment in the informal economy, rather than by the composition of their formal economies. The author analyses ILO data on employment in the informal economy in 36 developing countries, and shows that there is a significant correlation between cross-national variations in the degree and intensity of informalization and cross-national variations in social and economic indicators such as levels of GNP per capita, corruption, poverty, taxation and social contributions. The article concludes by discussing implications for theory and policy." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Explaining cross-national variations in the informalisation of employment (2015)
Zitatform
Williams, Colin C. (2015): Explaining cross-national variations in the informalisation of employment. In: European Societies, Jg. 17, H. 4, S. 492-512. DOI:10.1080/14616696.2015.1051073
Abstract
"The aim of this paper is to better understand cross-national variations in the informalisation of employment by evaluating critically three contrasting explanations which variously represent informal employment as more prevalent in: poorer under-developed economies (modernisation thesis); societies with high taxes, corruption and state interference in the free market (neo-liberal thesis) and societies with inadequate levels of state intervention to protect workers (political economy thesis). To evaluate these rival explanations, the relationship between the variable informalisation of employment in 10 Central and East European countries, measured using data from a 2007 Eurobarometer cross-national survey involving 5769 face-to-face interviews, and their broader work and welfare regimes are analysed. The finding is that wealthier, less corrupt and more equal societies and those possessing higher levels of taxation, social protection and effective redistribution via social transfers are significantly more likely to have lower levels of informalisation. No evidence is thus found to support the neo-liberal tenets that the informalisation of employment results from high taxes and too much state interference in the free market but evidence is found to positively confirm the modernisation and political economy theses as explanations for the cross-national variations in the informalisation of employment. The paper concludes by discussing the tentative theoretical and policy implications of these findings and calling for further evaluation of their wider validity both longitudinally and across other global regions." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
An empirical examination of the determinants of the shadow economy (2014)
Zitatform
Acosta-González, Eduardo, Fernando Fernández-Rodríguez & Simón Sosvilla-Rivero (2014): An empirical examination of the determinants of the shadow economy. In: Applied Economics Letters, Jg. 21, H. 5, S. 304-307. DOI:10.1080/13504851.2013.856993
Abstract
"Using a statistical methodology guided only by data and based on a genetic algorithm, we select the best econometric model for explaining the determinants of the size of the shadow economy, its main determinants being: taxes on capital gains of individuals, corporate taxes on income, profits and capital gains, domestic credit, bank secrecy, ethnic fractionalization, urban population, globalization, corruption and the socialist legal origin of country." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Undeclared work in the EU (2014)
Broughton, Andrea;Zitatform
Broughton, Andrea (2014): Undeclared work in the EU. Dublin, 14 S.
Abstract
"This survey data report examines the main findings on the supply side of undeclared work around the EU based on a Special Eurobarometer survey carried out in 2013. The report examines the survey methodology, the concept of undeclared work, the characteristics of those supplying goods and services on an undeclared basis, the types of work activities that are undeclared, and income levels from undeclared work, including the extent of the practice of offering cash in hand." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Experimental evidence on the relationship between tax evasion opportunities and labor supply (2014)
Zitatform
Doerrenberg, Philipp & Denvil Duncan (2014): Experimental evidence on the relationship between tax evasion opportunities and labor supply. In: European Economic Review, Jg. 68, H. May, S. 48-70. DOI:10.1016/j.euroecorev.2014.02.005
Abstract
"Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which access to evasion affects labor supply responses and then set up a laboratory experiment (N=205) in which all participants undertake a real-effort task over several rounds. Subjects face a tax rate that varies across rounds and are required to pay taxes on earned income. The treatment group is given the opportunity to underreport income, while the control group is not. We find evidence that participants in the treatment group respond differently to changes in the net-of-tax rate than participants in the control group. The effect is more prevalent when tax rates fall. Additionally, the direction of the treatment effect is dependent on the evolution of tax rates across rounds." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Outside the state: The shadow economy and shadow economy labor force (2014)
Zitatform
Schneider, Friedrich (2014): Outside the state: The shadow economy and shadow economy labor force. (CESifo working paper 4829), München, 28 S.
Abstract
"In this paper the main focus lies on the shadow economy and on work in the shadow. The most influential factors on the shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34.0% to 31.2% for 161 countries (unweighted average). Furthermore, economic opportunities, taxes and regulations, the general situation on the labor market, and unemployment are crucial for an under-standing of the dynamics of the shadow labor force. Opposite to the decrease of the shadow economy (value added figures), the shadow economy labor force increased for most countries over the period 1999 to 2007." (Author's abstract, IAB-Doku) ((en))