Format:
1 online resource (238 pages)
Edition:
1st ed.
ISBN:
9780521814089
,
9780511148859
Content:
Illicit work, social security fraud, illegal employment and economic crime have always existed, but they are now on the increase. Most governments try to reduce the shadow economy through punitive measures or through education. This book suggests a reform of state institutions, to improve the dynamics of the official economy
Note:
Cover -- Half-title -- Title -- Copyright -- Dedication -- Contents -- Figures -- Tables -- Foreword -- 1 The shadow economy: a challenge for economic and social policy -- 2 Defining the shadow economy -- 2.1 Informal economic activity and national income accounts -- 2.2 Shadow economy, tax evasion, and illicit work -- 3 Methods to estimate the size of the shadow economy -- 3.1 Direct approaches -- 3.2 Indirect approaches -- 3.2.1 The discrepancy between national expenditure and income statistics -- 3.2.2 The discrepancy between the official and actual labour force -- 3.2.3 Monetary methods -- 3.2.3.1 The transactions approach -- 3.2.3.2 The currency demand approach -- 3.2.4 The physical input (electricity consumption) method -- 3.2.4.1 The Kaufmann-Kaliberda method -- 3.2.4.2 The Lackó method -- 3.3 The model approach -- Causes -- Indicators -- 3.4 Summary of the methods used to estimate the size of the shadow economy -- 4 Size of shadow economies around the world -- 4.1 The results for seventy-six countries -- 4.1.1 Developing countries -- 4.1.2 Transition countries -- 4.1.3 OECD countries -- 4.1.4 Summary and comparison -- 4.2 The development of the shadow economy in the OECD countries from 1970 to 1999 -- 4.3 Comparing the results for different estimation methods -- 5 The size of the shadow econom labour force -- 5.1 Illicit work and the shadow economy labour force -- 5.2 Developing countries -- 5.3 Transition countries -- 5.4 OECD countries -- 6 An integrated approach to explain deviant behaviour -- 6.1 Structure of the model -- 6.1.1 Synergy effects of an integrative approach -- 6.1.2 Developing a model -- 6.2 Criticising the neoclassical and welfare-theoretical considerations -- 6.2.1 Criticising the concept of Homo Oeconomicus -- 6.2.1.1 An integrated human concept -- 6.2.2 Modifications -- 6.2.2.1 Satisficing and bounded rationality
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6.2.2.2 Frames -- 6.2.2.3 Habits -- 6.2.2.4 The man component of the RREEMM-model -- 6.3 Micro-economic foundation -- 6.3.1 The explanatory contribution of economics -- 6.3.2 Basic assumptions and aspects -- 6.3.3 Models of taxation and punishment -- 6.3.3.1 Models of time allocation -- 6.3.3.2 Models of tax evasion -- 6.3.4 The extended income-leisure model -- 6.3.4.1 Graphical treatment of the basic neoclassical model -- 6.3.4.2 Illicit work and regulated working time -- 6.3.4.3 Effects of a reduction in working hours -- 6.3.5 Limitations of the income-leisure model -- 6.4 Institutional and sociological aspects -- 6.4.1 The sociological explanatory contribution -- 6.4.2 Descriptive variables, demography, and changing values -- 6.4.3 Institutions and restrictions -- 6.4.4 Some empirical investigation on social deviance in Germany -- 6.4.4.1 Attitudes towards illicit work, tax evasion, and social security fraud in Germany -- 6.4.4.2 Personal characteristics and sociological factors -- 6.5 Explanatory approaches in socio-and economic psychology -- 6.5.1 The explanatory contribution of socio- and economic psychology -- 6.5.2 Control and reactance theory -- 6.5.2.1 Control theory -- 6.5.3 Economic psychology -- 6.5.4 Empirical results on socio- and finance psychological factors -- 6.5.4.1 Weight and perception of burden in Germany -- 6.5.4.2 Tax mentality, tax morality, and tax evasion -- 6.5.4.3 Illicit work -- 6.6 An integrative approach -- 6.7 An evolutionary theory of the shadow economy -- 7 Analysing the causes and measures of economic policy -- 7.1 Government failure - the main cause of illicit work -- 7.2 Growing tax burden in the official sector -- 7.2.1 Negative incentives through taxes -- 7.2.2 The development of the tax rates in OECD countries
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7.2.3 Bivariate correlation and regression analysis of the influence of the tax burden on the shadow economy -- 7.2.4 Proposals for a tax reform - the example of Germany -- 7.2.4.1 Objectives of a tax reform -- 7.2.4.2 Decreasing tax rates and simultaneously broadening the tax base -- 7.2.4.3 Further possibilities of alternative financing -- 7.2.4.4 Cutting back subsidies to reduce the rate of public expenditure -- 1. Agriculture -- 2. Coal mining -- 3. Subsidising research and technological development -- 4. Other areas -- 7.2.5 Exceptions regarding part-time employment -- 7.2.5.1 Reduced alue-added tax on labour-intensive services -- 7.2.5.2 'Servants' privilege' and service cheques -- 7.2.5.3 Declaring private real estate as an in estment -- 7.2.6 Transfer payments -- 7.3 Density of regulation -- 7.3.1 Regulation in the labour market -- 7.3.2 Empirical 'proof' for the intensifying density of regulation -- 7.4 Working hours agreements -- 7.4.1 Forced reduction of official working time -- 7.4.2 Part-time work and reduction of lifetime employment -- 7.4.3 Macro-economic consequences of the reduction of working time -- 7.4.4 Divergences between desires and the regulations concerning work time -- 7.4.5 Greater flexibility of work time as an alternative -- 7.4.6 The special German and Austrian case: Meisterbrief -- 7.4.6.1 Requirements for independent craftsmanship -- 7.4.6.2 Market failure as a justification for the foreman's certification -- 7.4.6.3 Analysing the justification -- 7.4.6.4 On the necessity of deregulation -- 7.5 Empirical examination of the influence of main causes -- 7.5.1 How the taxation system and the regulation density influence the shadow economy -- 7.5.2 Effects of tax reforms on the extent of the shadow economy -- 7.6 Control frequency and the level of punishment -- 7.7 Tax morality and the supply of public goods
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8 Effects of the increasing shadow economy -- 8.1 Allocation effects -- 8.1.1 Macro-economic waste of resources -- 8.1.2 Reduced economic growth due to a distorted production structure -- 8.1.3 Reduced economic growth due to the lack of financing of infrastructure projects -- 8.1.4 Undistorted scarcity prices in the shadow economy -- 8.1.5 Supporting division of labour in the economy -- 8.1.6 Does the shadow economy intensify or distort competition? -- 8.1.7 Additional innovation potential in the shadow economy -- 8.1.8 Making use of fallow resources by employing illicit work -- 8.1.9 Summing up allocation effects -- 8.2 Distribution effects -- 8.3 Stabilisation effects -- 8.4 Fiscal effects -- 8.4.1 Influence on tax yield -- 8.4.2 Influence on social security systems -- 8.4.3 Summarising the fiscal effects -- 9 The 'two-pillar strategy' -- 9.1 On the necessity for a rational economic policy -- 9.2 'Exit' and 'voice' as behavioural options -- 9.3 Decreasing the attractiveness of the 'exit option' -- 9.4 Strengthening the 'voice option' -- 9.5 Legalising illicit work? -- 9.6 Combating illicit work: the perspective of public choice theory -- 9.6.1 The view of employees, voters, and taxpayers -- 9.6.2 The interests of the trade unions and employers' associations -- 9.6.3 The situation of the government -- 9.6.4 Conclusion: little interest in combating illicit work -- 10 Conclusion and outlook -- References -- Index
Additional Edition:
Print version Schneider, Friedrich The Shadow Economy Cambridge : Cambridge University Press,c2003 ISBN 9780521814089
Language:
English
Keywords:
Electronic books
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