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. Die Infoplattform erschließt Informationen zum Forschungsstand.
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Literaturhinweis
Schwarzarbeit, Steuerhinterziehung und Korruption: was ökonomische und nicht-ökonomische Faktoren zur Erklärung beitragen (2015)
Schneider, Friedrich;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)
Schneider, Friedrich;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)
Schneider, Friedrich;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))
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Literaturhinweis
The shadow economy and shadow labor force: a survey of recent developments (2014)
Schneider, Friedrich;Zitatform
Schneider, Friedrich (2014): The shadow economy and shadow labor force. A survey of recent developments. (IZA discussion paper 8278), Bonn, 66 S.
Abstract
"This survey presents the various methods to estimate the size of the shadow economy, their strengths and weaknesses and the estimation results. The purpose of the survey is threefold. Firstly, it demonstrates that no ideal method to estimate the size and development of the shadow economy exists. Because of its flexibility, the MIMIC method used to get macroestimates of the size of the shadow economy is discussed in greater detail. Secondly, the paper focuses on the definition and causal factors of the shadow economy as well as on a comparison of the size of the shadow economy using different estimation methods. Thirdly, estimations of the size of the shadow economy and shadow labor force are presented and discussed." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Out of the shadows: a classification of economies by the size and character of their informal sector (2014)
Zitatform
Williams, Colin C. (2014): Out of the shadows: a classification of economies by the size and character of their informal sector. In: Work, employment and society, Jg. 28, H. 5, S. 735-753. DOI:10.1177/0950017013501951
Abstract
"Given that 60 per cent of the global workforce is in the informal sector, this article develops a typology that classifies economies according to, firstly, where different countries sit on a continuum of informalization and, secondly, the character of their informal sectors. This is then applied to the economies of the 27 member states of European Union (EU-27). Finding a clear divide from east to west and south to north in the EU-27, with the more informalized and wage-based informal economies on the eastern/southern side and the less informalized and more own-account informal economies on the western/Nordic side, it is then revealed that formalization and more own-account informal sectors are significantly correlated with wealthier and more equal (as measured by the gini-coefficient) countries in which there is greater labour market intervention, higher levels of social protection and more effective redistribution via social transfers. The article concludes by discussing the implications for theory and practice." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Evaluating the participation of the unemployed in undeclared work: evidence from a 27-nation European survey (2014)
Zitatform
Williams, Colin C. & Sara Nadin (2014): Evaluating the participation of the unemployed in undeclared work. Evidence from a 27-nation European survey. In: European Societies, Jg. 16, H. 1, S. 68-89. DOI:10.1080/14616696.2012.677051
Abstract
"This paper evaluates critically the major competing perspectives regarding the participation of the unemployed in undeclared work. These are firstly, the 'marginalisation' perspective which holds that the unemployed disproportionately participate in and gain from undeclared work, and secondly, the 'reinforcement' perspective which holds that the unemployed benefit less from undeclared work than those in declared employment, meaning that undeclared work reinforces, rather than reduces, the inequalities produced by the declared realm. Reporting the results of a 2007 Eurobarometer survey on undeclared work comprising 26,659 face-to-face interviews conducted in the 27 member states of the European Union, the finding is that the marginalisation perspective is applicable to Southern Europe and the reinforcement perspective to Nordic nations. However, in East-Central Europe and Western European nations, as well as the EU-27 as a whole, the marginalisation and reinforcement perspectives are not mutually exclusive but co-exist; the unemployed are more likely to participate in undeclared work but receive significantly lower earnings and gain less from undeclared work than those working undeclared who are in declared jobs. The outcome is a call for a new 'reinforced marginalisation' perspective which holds that the unemployed disproportionately engage in undeclared work but their participation reinforces their marginalised position relative to the employed. The paper then seeks tentative explanations for these findings." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Immigration and the informal labor market (2013)
Bosh, Mariano; Farré, Lídia;Zitatform
Bosh, Mariano & Lídia Farré (2013): Immigration and the informal labor market. (IZA discussion paper 7843), Bonn, 25 S.
Abstract
"This paper investigates the relationship between immigration and the size of the informal or underground economy. Using regional variation for the Spanish provinces we find that the massive immigration wave between 2000 and 2009 is highly correlated to the share of unregistered employment, a proxy for the size of the underground or informal labor market. We estimate that a 10 percentage points increase in the share of immigrants in a region generates between a 3 and 8 percentage points increase in unregistered employment. We also find that the controversial regularization of illegal aliens conducted in 2005 substantially reduced the number of illegal workers but did not affect the relationship between immigration and informality." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Impact of education on the shadow economy: institutions matter (2013)
Buehn, Andreas; Farzanegan, Mohammad Reza;Zitatform
Buehn, Andreas & Mohammad Reza Farzanegan (2013): Impact of education on the shadow economy. Institutions matter. In: Economics Bulletin, Jg. 33, H. 3, S. 2052-2063.
Abstract
"Using panel data for more than 80 countries from 1999-2007 this paper studies the marginal effect of education on the shadow economy, particularly considering the quality of institutions. The results show that higher levels of education fuel the shadow economy in an environment of weak political institutions." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Internet usage and the shadow economy: evidence from panel data (2013)
Elgin, Ceyhun;Zitatform
Elgin, Ceyhun (2013): Internet usage and the shadow economy. Evidence from panel data. In: Economic Systems, Jg. 37, H. 1, S. 111-121. DOI:10.1016/j.ecosys.2012.08.005
Abstract
"The enormous spread of the internet in the last 20 years has been having various economic consequences. In this paper I ask whether the spread of the internet aided or abetted the shadow economy. To this end, using a panel data of 152 countries over 9 years from 1999 to 2007, I examine the empirical relationship between the degree of internet usage and the size of the shadow economy. Panel and cross-section estimation results indicate that the association between internet usage and shadow economy size strongly interacts with GDP per-capita. I also suggest and then empirically test an economic mechanism to account for this observation." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Driving forces of informal labour supply and demand in Germany (2013)
Haigner, Stefan D.; Jenewein, Stefan; Wakolbinger, Florian; Schneider, Friedrich;Zitatform
Haigner, Stefan D., Stefan Jenewein, Friedrich Schneider & Florian Wakolbinger (2013): Driving forces of informal labour supply and demand in Germany. In: International Labour Review, Jg. 152, H. 3/4, S. 507-524. DOI:10.1111/j.1564-913X.2013.00191.x
Abstract
"The authors empirically investigate people's reasons for supplying or using informal labour, on the basis of data obtained from a 2010 survey of German residents. Building on existing research, they find that being unemployed, or having been unemployed in the past, significantly increases the probability of supplying informal labour. In addition, dissatisfaction with one's relative standing in society, and annoyance at government inefficiency, both have a significant positive effect on male informal labour supply. Informal labour demand, however, is not affected by these factors." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Messung und Erklärung von Schwarzarbeit in Deutschland: eine empirische Befragungsstudie unter besonderer Berücksichtigung des Problems der sozialen Erwünschtheit (2013)
Zitatform
Kirchner, Antje, Ivar Krumpal, Mark Trappmann & Hagen von Hermanni (2013): Messung und Erklärung von Schwarzarbeit in Deutschland. Eine empirische Befragungsstudie unter besonderer Berücksichtigung des Problems der sozialen Erwünschtheit. In: Zeitschrift für Soziologie, Jg. 42, H. 4, S. 291-314., 2013-05-11. DOI:10.1515/zfsoz-2013-0403
Abstract
"Der Beitrag geht der Frage nach, wie das Ausmaß von Schwarzarbeit in Deutschland im Rahmen von Befragungen der allgemeinen Bevölkerung möglichst valide geschätzt werden kann. In einem experimentellen Design wird die konventionelle direkte Befragungstechnik mit zwei Spezialtechniken, der Randomized-Response-Technik (RRT) und der Item-Count-Technik (ICT), verglichen. Die RRT und die ICT wurden für die Messung besonders heikler Verhaltensweisen entwickelt und sollen durch eine Erhöhung der Anonymität in der Interviewsituation sozial erwünschtes Antwortverhalten reduzieren. Unsere Befunde zeigen, dass die häufig angenommene Wirkung der beiden Spezialtechniken auf die Bereitschaft der Befragten, sozial unerwünschtes Verhalten zu berichten, nicht eindeutig ausfällt. Zudem werden theoretisch bedeutsame Einflussfaktoren von Schwarzarbeit diskutiert und deren Wirkung im Rahmen von multiplen Regressionsanalysen empirisch überprüft. Neben Gelegenheitsstrukturen sind vor allem soziale Normen gute Prädiktoren für die individuelle Entscheidung schwarzzuarbeiten." (Autorenreferat, IAB-Doku)
Weiterführende Informationen
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Literaturhinweis
Der Einfluss eines abgeschwächten Wirtschaftsaufschwunges auf die Schattenwirtschaft in Deutschland und anderen OECD-Staaten in 2013: ein (erneuter) Rückgang (2013)
Schneider, Friedrich;Zitatform
Schneider, Friedrich (2013): Der Einfluss eines abgeschwächten Wirtschaftsaufschwunges auf die Schattenwirtschaft in Deutschland und anderen OECD-Staaten in 2013. Ein (erneuter) Rückgang. Linz, 20 S.
Abstract
"Im Jahr 2009 hatte die Weltfinanzkrise auch die 'Realwirtschaft' in Deutschland und viele andere OECD-Länder erfasst, sowie einen Anstieg der Schattenwirtschaft in Deutschland und in den meisten OECD-Ländern verursacht. Allerdings haben viele OECD-Länder bereits in 2010 oder in 2011 die Wirtschaftskrise überwunden und das in den meisten Ländern beträchtliche Wachstum der offiziellen Wirtschaft führte wieder zu einem Rückgang der Schattenwirtschaft. Vor diesem Hintergrund werden das Ausmaß und die zeitliche Entwicklung der Schattenwirtschaft in Deutschland wieder diskutiert, da viele weniger Anreiz haben, schwarz zu arbeiten, wenn in der offiziellen Wirtschaft auch zusätzlichen Einnahmen erzielt werden können. Zusätzlich werden von Seiten der Politik wiederum Maßnahmen (Senkung der Rentenbeitragssätze, Erhöhung der Verdienstgrenze bei den Mini-Jobs, etc.) ergriffen, die schattenwirtschaftlichen Aktivitäten weniger attraktiv machen. Der Beitrag informiert über die Entwicklung der Schattenwirtschaft in Deutschland und in weiteren 20 OECD-Ländern seit 1990 und liefert erste Berechnungen über die Schattenwirtschaft von 21 OECD Ländern für das Jahr 2013." (Textauszug, IAB-Doku)
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Literaturhinweis
Size and development of the shadow economy of 31 European and 5 other OECD countries from 2003 to 2013: a further decline (2013)
Schneider, Friedrich;Zitatform
Schneider, Friedrich (2013): Size and development of the shadow economy of 31 European and 5 other OECD countries from 2003 to 2013. A further decline. Linz, 7 S.
Abstract
Der Beitrag gibt einen Überblick über die Größe und Entwicklung der Schattenwirtschaft in allen 27 EU-Mitgliedsstaaten sowie in Kroatien, der Türkei, in Norwegen und der Schweiz im Vergleich zu folgenden fünf OECD-Staaten: Australien, Kanada, Japan, Neuseeland und USA. Im Ergebnis werden vier unterschiedliche Entwicklungen festgestellt: 1. weiterer Rückgang der Schattenwirtschaft in allen Ländern durch die Erholung der offiziellen Wirtschaft; 2. größerer Anteil der Schattenwirtschaft in Osteuropa als in Westeuropa; 3. größerer Anteil der Schattenwirtschaft in Südeuropa im Vergleich zu Nord- und Mitteleuropa; 4. geringerer Anteil der Schattenwirtschaft in den fünf nichteuropäischen OECD-Staaten (8,3 Prozent des Bruttoinlandsprodukts 2013). (IAB)