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
Estimating the size of the shadow economy: methods, problems and open questions (2013)
Schneider, Friedrich; Buehn, Andreas;Zitatform
Schneider, Friedrich & Andreas Buehn (2013): Estimating the size of the shadow economy. Methods, problems and open questions. (CESifo working paper 4448), München, 40 S.
Abstract
"This paper presents the various methods to estimate the size of the shadow economy, their strengths and weaknesses. The purpose of the paper is twofold. 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 macro-estimates 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." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Shadow economies in highly developed OECD countries: what are the driving forces? (2013)
Schneider, Friedrich; Buehn, Andreas;Zitatform
Schneider, Friedrich & Andreas Buehn (2013): Shadow economies in highly developed OECD countries. What are the driving forces? (Institut für Volkswirtschaftslehre Linz. Arbeitspapier 1317), Linz, 32 S.
Abstract
"The main focus of this paper lies on the 'driving forces' of the development and size of the shadow economy in 39 highly developed OECD countries. The most influential factors on the shadow economy are tax policies and state regulation, which, if rising, increase the shadow economy, though other, economic factors like unemployment are important, too. Specifically, it is shown that the main driving forces of the size and development of the shadow economy are unemployment, self-employment and the tax burden, which impact the shadow economies in these 30 OECD countries to a different degree. Between 1999 and 2010 unemployment and self-employment have on average the largest relative impact (14.6%), followed by tax morale (14.5%), GDP growth (14.3%), business freedom (14.2%) and indirect taxes (14.1%)." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Work in the shadow: some facts (2013)
Schneider, Friedrich;Zitatform
Schneider, Friedrich (2013): Work in the shadow. Some facts. (Institut für Volkswirtschaftslehre Linz. Arbeitspapier 1318), Linz, 19 S.
Abstract
"In this paper the main focus lies on the shadow economy labor force in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of women and men are shown. The most influential factors on the shadow economy labor force are tax policies and state regulation, which, if they rise, increase both. Furthermore the discussion of the recent micro studies underline that economic opportunities, the overall burden of the state (taxes and regulations), the general situation on the labor market, and unemployment are especially crucial for an understanding of the dynamics the shadow labour force." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Estimating the size of the shadow economy: methods, problems and open questions (2013)
Schneider, Friedrich; Buehn, Andreas;Zitatform
Schneider, Friedrich & Andreas Buehn (2013): Estimating the size of the shadow economy. Methods, problems and open questions. (Institut für Volkswirtschaftslehre Linz. Arbeitspapier 1320), Linz, 40 S.
Abstract
"This paper presents the various methods to estimate the size of the shadow economy, their strengths and weaknesses. The purpose of the paper is twofold. 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 macro-estimates 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." (Author's abstract, IAB-Doku) ((en))
Ähnliche Treffer
auch erschienen als: CESifo working paper , 4448 -
Literaturhinweis
Underreporting of earnings and the minimum wage spike (2013)
Tonin, Mirco;Zitatform
Tonin, Mirco (2013): Underreporting of earnings and the minimum wage spike. In: IZA journal of European Labor Studies, Jg. 2, S. 1-18. DOI:10.1186/2193-9012-2-2
Abstract
"This paper contributes to the policy debate on minimum wage by highlighting its role in enforcing compliance with fiscal rules in economies where underreporting of earnings is widespread. First, I propose a simple model exploring the interaction between the minimum wage and underreporting of earnings. Then, I provide supportive evidence by documenting a positive correlation within European labour markets between the proportion of full-time employees with earnings on the minimum wage and the extent of underreporting of earnings in the economy. The analysis presented in this paper suggests that a high spike in the wage distribution at the minimum wage level is, in some contexts, a fiscal issue, more than a labour market issue, and therefore it would be incorrect to consider a high spike as an indication of a binding minimum wage. Also, differentiating the minimum wage along dimensions related to earnings (e.g. education, sector, or occupation) makes sense from an enforcement perspective." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Tackling undeclared work in 27 EU Member States and Norway: approaches and measures since 2008 (2013)
Zitatform
Williams, Colin C. & Piet Renooy (2013): Tackling undeclared work in 27 EU Member States and Norway. Approaches and measures since 2008. Dublin, 34 S.
Abstract
"Since the publication of previous reports on how undeclared work is being tackled in the 27 Member States of the European Union (EU27) and Norway (Eurofound, 2008, 2009), the ongoing recession took hold. The aim of this report is to provide an updated overview of the policy approaches and measures that have been implemented to tackle undeclared work since the beginning of the recession in 2008. The first important finding of this synthesis report is that many new policy measures are being pursued in Member States of the EU27 and Norway that are transferable to other sectors and countries. If the accompanying knowledge bank is used by Member States to identify new possibilities for policy initiatives, so as to expand their existing repertoire, an important objective will be achieved. This report provides pointers of potentially good practice policy measures that Member States might wish to further consider." (Author's abstract, IAB-Doku) ((en))
Weiterführende Informationen
Executive Summary -
Literaturhinweis
Informal employment in developed and developing economies: perspectives and policy responses (2013)
Zitatform
Williams, Colin C. & Mark A. Lansky (2013): Informal employment in developed and developing economies. Perspectives and policy responses. In: International Labour Review, Jg. 152, H. 3/4, S. 355-380. DOI:10.1111/j.1564-913X.2013.00196.x
Abstract
"The aim of this introductory article is to provide a critical overview of how informality has been defined and measured, together with selected findings on its extent and character, and a summary of competing views regarding its role in contemporary economies and how it can be tackled. The outcome is a set of conceptual frameworks for understanding both the burgeoning literature on informal employment and how each of the perspectives presented in this Special Issue contributes to the advancement of knowledge on this subject so as to set the scene for the articles that follow." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
"Envelope wages" in the European Union (2013)
Zitatform
Williams, Colin C. & Jo Padmore (2013): "Envelope wages" in the European Union. In: International Labour Review, Jg. 152, H. 3/4, S. 411-430. DOI:10.1111/j.1564-913X.2013.00186.x
Abstract
"This article reveals how many formal employees in the European Union receive from their formal employer not only a declared wage but also an undeclared 'envelope wage'. Reporting the results of a 2007 survey involving 26,659 face-to-face interviews, the authors find that one in 18 formal employees receives an envelope wage from their formal employer, amounting to 25 per cent of their gross pay on average. Such hybrid wage arrangements are ubiquitous, but are more common in some countries, employee categories and types of firm than others. The authors conclude by discussing the theoretical and policy implications of these findings." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Zwölfter Bericht der Bundesregierung über die Auswirkungen des Gesetzes zur Bekämpfung der illegalen Beschäftigung (2013)
Zitatform
Bundesregierung (2013): Zwölfter Bericht der Bundesregierung über die Auswirkungen des Gesetzes zur Bekämpfung der illegalen Beschäftigung. (Verhandlungen des Deutschen Bundestages. Drucksachen 17/14800 (27.09.2013)), 29 S.
Abstract
"Der Bericht stellt entsprechend dem Auftrag des Deutschen Bundestages die Entwicklung der Bekämpfung der Schwarzarbeit und der illegalen Beschäftigung dar. Er beschränkt sich dabei wie die vorangegangenen Berichte nicht allein auf die Erfahrungen mit dem Gesetz zur Bekämpfung illegaler Beschäftigung (BillBG) bzw. mit dem Gesetz zur Bekämpfung der Schwarzarbeit und illegalen Beschäftigung (Schwarzarbeitsbekämpfungsgesetz - SchwarzArbG), sondern stellt die Entwicklung im gesamten Bereich der Schwarzarbeit und der illegalen Beschäftigung für die Jahre 2009 bis einschließlich 2012 dar." (Textauszug, IAB-Doku)
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Literaturhinweis
Kind of black: the musicians' labour market in Italy (2012)
Balestrino, Alessandro;Zitatform
Balestrino, Alessandro (2012): Kind of black: the musicians' labour market in Italy. In: Labour, Jg. 26, H. 4, S. 472-491. DOI:10.1111/j.1467-9914.2012.00554.x
Abstract
"It is estimated that only 5 per cent of musicians in Italy are regularly employed. In an attempt at understanding such a peculiar situation, we build a theoretical model of the musicians' labour market in which we embed the main institutional features of the Italian system. The presence of taxation encourages the formation of a black labour market for musicians and discourages talented agents from becoming full-time musicians in all second-best economies. In Italy both tendencies are particularly strong, and exacerbated by the peculiarities of the pension system for musicians. These inefficiencies might be corrected by a twofold policy: the reform of the pension system, highly desirable but unlikely to be politically feasible in the current Italian institutional setting, and the introduction of a sufficiently large unemployment benefit for musicians, step that has a general interest for any second-best economy and not only for the case of the musicians' labour market, and that might instead be viable under certain circumstances." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Immigration and informal labor (2012)
Bohn, Sarah; Owens, Emily Greene;Zitatform
Bohn, Sarah & Emily Greene Owens (2012): Immigration and informal labor. In: Industrial relations, Jg. 51, H. 4, S. 845-891. DOI:10.1111/j.1468-232X.2012.00707.x
Abstract
"We develop state-level proxies for informal employment using differences between measures of self-reported employment and officially sanctioned employment. In construction and landscaping, industries associated with under-the-table labor, we develop proxies for informal work based on productivity per officially sanctioned worker. We relate each set of proxies for informal employment to changes in immigrant population and composition. We find some evidence that immigration is associated with informal employment generally and in the construction industry when prevailing wages are low. States with high concentrations of low-skilled male immigrants have higher levels of informal employment in the landscaping industry." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Shadow economies around the world: novel insights, accepted knowledge, and new estimates (2012)
Buehn, Andreas; Schneider, Friedrich;Zitatform
Buehn, Andreas & Friedrich Schneider (2012): Shadow economies around the world. Novel insights, accepted knowledge, and new estimates. In: International Tax and Public Finance, Jg. 19, H. 1, S. 139-171. DOI:10.1007/s10797-011-9187-7
Abstract
"This paper is a first attempt to study the impact of enforcement on the shadow economy. Using a MIMIC model, we find that a higher share of sub-national government employment and the aspiration of public employees to follow rules significantly deter shadow economic activities. Our results also confirm previous findings: Increased burdens of taxation and regulation as well as the state of the 'official' economy are important determinants of the shadow economy. The estimated weighted average informality in 162 countries around the world, including developing, Eastern European, Central Asian, and high-income OECD countries, is 17.1% of 'official' GDP." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The shadow economy in German regions: an empirical assessment (2012)
Buehn, Andreas;Zitatform
Buehn, Andreas (2012): The shadow economy in German regions. An empirical assessment. In: German Economic Review, Jg. 13, H. 3, S. 275-290. DOI:10.1111/j.1468-0475.2011.00557.x
Abstract
"Despite the increasing number of contributions to the literature, regional variations of the shadow economy have been hardly studied. This article analyses the determinants and derives the size of the shadow economy on the district level in Germany. I find that an inferior local labour market and the burden of taxation significantly contribute to the existence of the shadow economy, while a better enforcement of tax rules and regulations has the potential to deter such activities. Districts in the affluent south of Germany experience on average smaller shadow economies." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Schwarzarbeit und Schattenwirtschaft (2012)
Enste, Dominik H.;Zitatform
Enste, Dominik H. (2012): Schwarzarbeit und Schattenwirtschaft. In: Wirtschaftsdienst, Jg. 92, H. 2, S. 136-138.
Abstract
"Bevor erläutert wird, was zur Integration und Legalisierung der Schattenwirtschaft getan werden könnte, soll das Phänomen - zunächst mit einem Blick auf Deutschland - genauer beschrieben werden. Wie sind Schwarzarbeit und Schattenwirtschaft definiert? Wie wird ihr Umfang erfasst? Welche Größe hat die Schattenwirtschaft? Welche Ursachen und Folgen haben Schwarzarbeit und Steuerhinterziehung für die Beschäftigung?" (Autorenreferat, IAB-Doku)
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Literaturhinweis
Das Ausmaß der Schwarzarbeit in Deutschland (2012)
Zitatform
Feld, Lars P. & Claus Larsen (2012): Das Ausmaß der Schwarzarbeit in Deutschland. 141 S.
Abstract
"Bevor wir uns einer systematischen Analyse der Ergebnisse der insgesamt 14 Befragungen und fast 15.500 Interviews im Zeitraum 2001-2008 zuwenden, werden wir in Kapitel 2 die Entwicklung von Steuerbelastung und Steuerpolitik im Untersuchungszeitraum kurz skizzieren und weitere politische Maßnahmen besprechen, die sich auf das Ausmaß der Schwarzarbeit ausgewirkt haben könnten. Kapitel 3 umfasst eine Definition der Schwarzarbeit, wie sie hier gemessen wird, und eine Beschreibung der Messmethode, während Kapitel 4 allgemeine Schätzungen des Gesamtausmaßes der Schwarzarbeit enthält, u.a. gemessen im Verhältnis zum Bruttoinlandsprodukt (BIP). Es folgen die Kapitel 5-9 mit Teilergebnissen, wobei der Fokus zunächst auf dem Anteil der schwarzarbeitenden Bevölkerung liegt, dann auf dem Zeitaufwand und dem Stundenlohn für Schwarzarbeit, der Schwarzarbeit in den neuen und den alten Bundesländern sowie schließlich auf den meistverbreiteten Formen der Schwarzarbeit. In den Kapiteln 10-12 verschieben wir den Fokus von den quantitativen auf die eher qualitativen Faktoren, also Faktoren, die nicht unmittelbar beobachtbar sind. Schwarzarbeit ist zwar bisweilen schwer erkennbar, da die Betreffenden sie nicht zur Schau stellen, sondern eher geheim halten, doch prinzipiell sind die Aktivitäten beobachtbar. Das gilt auch für die Fragen, wer Schwarzarbeit ausführt, mit welchem Zeitaufwand, zu welchem Lohn, an welchem Ort und welche Art Arbeit ausgeführt wird." (Textauszug, IAB-Doku)
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Literaturhinweis
Undeclared work, deterrence and social norms: the case of Germany (2012)
Zitatform
Feld, Lars P. & Claus Larsen (2012): Undeclared work, deterrence and social norms. The case of Germany. Berlin: Springer London, 143 S.
Abstract
"For a long time, it has been the declared aim in many countries to fight tax evasion in all its different manifestations, from undeclared work by cleaners and gardeners in private households to tax evasion in the international capital markets. This study focuses on the phenomenon of undeclared work and the case of Germany, presenting the most comprehensive analysis of tax non-compliance for Germany to date, based on surveys conducted by the Rockwool Foundation. Theoretically, the analysis starts from the standard model of tax evasion as being influenced by the subjectively perceived extent of deterrence, the perceived marginal tax burden and social norms. Evidence is provided on the impact of deterrence and other factors on tax non-compliance, and several descriptive statistics are presented to better illustrate the nature of undeclared work with regard to industry, region, education and other socio-economic characteristics." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Does formal work pay?: the role of labor taxation and social benefit design in the new EU member states (2012)
Koettl, Johannes; Weber, Michael;Zitatform
Koettl, Johannes & Michael Weber (2012): Does formal work pay? The role of labor taxation and social benefit design in the new EU member states. (IZA discussion paper 6313), Bonn, 34 S.
Abstract
"The analysis presented in this paper defines three different synthetic measurements of disincentives for formal work: two standard measurements, namely the tax wedge and the marginal effective tax rate (METR); and a new, innovative measurement called formalization tax rate (FTR). The novelty of the latter is that it measures disincentives stemming not only from labor taxation, but also from benefit withdrawal due to formalization. A descriptive analysis across a large number of OECD and Eastern European countries reveals that the disincentives for formal work - when measured through the FTR - are especially high for low-wage earners. This suggests that formal work might not pay in this segment of the labor market, in particular for the so-called mini-jobs and midi-jobs (low paying part-time work). Another novelty of the paper is its empirical approach. Using EU-SILC 2008 data and OECD Tax and Benefit data for six Eastern European countries (Bulgaria, Czech Republic, Estonia, Latvia, Poland, and Slovakia), we match disincentives for formal work to individual observations in a large data set. Applying a probit regression, the analysis finds a significant positive correlation between FTR or METR and the incidence of being informal. In other words, controlling for individual and job characteristics, the higher the FTR or the METR that individuals are facing is, the more likely they are to work informally. The tax wedge, on the other hand, yields a negative correlation. This indicates that the tax wedge is not sufficiently capturing disincentives for formal work. We also conclude that in cross-country analysis, it might be more useful to use the tax wedge that applies to low wage earners as opposed to average wage earners." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Measuring the shadow economy: endogenous switching regression with unobserved separation (2012)
Lichard, Tomas; Filer, Randall K.; Hanousek, Jan;Zitatform
Lichard, Tomas, Jan Hanousek & Randall K. Filer (2012): Measuring the shadow economy. Endogenous switching regression with unobserved separation. (IZA discussion paper 6901), Bonn, 20 S.
Abstract
"We develop an estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying assumptions as previous estimators based on microeconomic data. The standard identifying assumption that the self-employed underreport income whereas wage and salary workers do not is likely to fail in countries where employees are often paid under the table or engage in corrupt activities. Assuming that evading individuals have a higher consumption-income gap than non-evading ones due underreporting both to tax authorities and in surveys, an endogenous switching model with unknown sample separation enables the estimation of consumption-income gaps for both underreporting and truthful households. This avoids the need to identify non-evading and evading groups ex-ante. This methodology is applied to data from Czech and Slovak household budget surveys and shows that estimated evasion is substantially higher than found using previous methodologies." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Wages and informality in developing countries (2012)
Zitatform
Meghir, Costas, Renata Narita & Jean-Marc Robin (2012): Wages and informality in developing countries. (NBER working paper 18347), Cambridge, Mass., 66 S. DOI:10.3386/w18347
Abstract
"It is often argued that informal labor markets in developing countries promote growth by reducing the impact of regulation. On the other hand informality may reduce the amount of social protection offered to workers. We extend the wage-posting framework of Burdett and Mortensen (1998) to allow heterogeneous firms to decide whether to locate in the formal or the informal sector, as well as set wages. Workers engage in both off the job and on the job search. We estimate the model using Brazilian micro data and evaluate the labor market and welfare effects of policies towards informality." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The shadow economy and work in the shadow: what do we (not) know? (2012)
Schneider, Friedrich;Zitatform
Schneider, Friedrich (2012): The shadow economy and work in the shadow. What do we (not) know? (IZA discussion paper 6423), Bonn, 73 S.
Abstract
"In this paper the main focus lies on the shadow economy and on work in the shadow in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of employees not covered by social security, own account workers or unpaid family workers are shown. The most influential factors on the shadow economy and/or shadow labor force are tax policies and state regulation, which, if they rise, increase both. Furthermore the discussion of the recent micro studies underline that economic opportunities, the overall burden of the state (taxes and regulations), the general situation on the labor market, and unemployment are crucial for an understanding of the dynamics of the shadow economy and especially the shadow labor force." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The shadow economy and shadow economy labor force in OECD countries: what do we (not) know? (2012)
Zitatform
Schneider, Friedrich & Lars P. Feld (2012): The shadow economy and shadow economy labor force in OECD countries. What do we (not) know? In: R. Schomaker, C. Müller & A. Knorr (Hrsg.) (2012): Migration und Integration als wirtschaftliche und gesellschaftliche Ordnungsprobleme (Schriften zu Ordnungsfragen der Wirtschaft, 95), S. 207-236.
Abstract
"Section 2 presents theoretical considerations about the definition and measurement of de shadow economy and discusses also the main factors determining its size. In Section 3, empirical results of the size and development of the shadow economy and shadow labor force are discussed. Also the interaction between the shadow economy and unemployment is analyzed. Finally section 4 concludes." (Text excerpt, IAB-Doku) ((en))
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Literaturhinweis
Shadow economies in highly developed OECD countries: what are the driving forces? (2012)
Schneider, Friedrich; Buehn, Andreas;Zitatform
Schneider, Friedrich & Andreas Buehn (2012): Shadow economies in highly developed OECD countries. What are the driving forces? (IZA discussion paper 6891), Bonn, 32 S.
Abstract
"In this paper the main focus lies on 'driving forces' of the development and size of the shadow economy in highly developed 39 OECD countries. The influential factors on the shadow economy are tax policies and state regulation, which, if they rise, increase the shadow economy, but also other factors like economic ones (unemployment) are considered, too. Specifically it is shown that the main driving forces are unemployment, self-employment and the tax burden, which have different weights in these 39 countries. Between 1999 and 2010 indirect taxes have by far the largest relative impact (29.4%), followed by self-employment (22.2%), unemployment (16.9%), personal income taxes (13.1%) and tax morale (9.5%)." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The shadow economy and tax evasion: what do we (not) know? (2012)
Schneider, Friedrich;Zitatform
Schneider, Friedrich (2012): The shadow economy and tax evasion: what do we (not) know? In: CESifo forum, Jg. 13, H. 2.
Abstract
"Fighting tax evasion and the shadow economy have been important policy goals in OECD countries in recent decades. Achieving these goals requires information on the size and development of the shadow economy, and on the reasons why people are engaged in shadow economy activities. This contribution therefore focuses on the size and development of the shadow economy, black activities, undeclared work and tax evasion.
The article is structured as follows: the second section presents theoretical considerations about the definition and measurement of the shadow economy and also discusses the main factors determining its size. The third section discusses the empirical results of the size and development of the shadow economy and the final section presents some conclusions." (Text excerpt, IAB-Doku) ((en)) -
Literaturhinweis
Tackling the hidden enterprise culture: government policies to support the formalization of informal entrepreneurship (2012)
Zitatform
Williams, Colin C. & Sara Nadin (2012): Tackling the hidden enterprise culture. Government policies to support the formalization of informal entrepreneurship. In: Entrepreneurship and Regional Development, Jg. 24, H. 9/10, S. 895-915. DOI:10.1080/08985626.2012.742325
Abstract
"It is now recognized that many entrepreneurs operate wholly or partially in the informal economy. Harnessing this hidden enterprise culture by facilitating its formalization is therefore a potentially effective and innovative means of promoting economic development and growth. To start evaluating how this might be achieved, the aim of this paper is to understand entrepreneurs' motives for operating in the informal economy so as to identify the public policy interventions required to facilitate the formalization of this hidden enterprise culture. Reporting a survey of 51 nascent entrepreneurs in North Nottinghamshire, of which 43 were operating in the informal economy, the finding is that entrepreneurs' rationales for working informally differ according to both whether they operate wholly in the informal economy or have registered enterprises but trade partially off-the-books, as well as whether they view themselves as on a journey towards formalization or not. Different policy measures are therefore required to tackle each type of informal entrepreneurship. The outcome is a tentative call for a more nuanced and bespoke policy approach for tackling the different kinds of informal entrepreneurship that comprise the hidden enterprise culture." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Tackling undeclared work in the European Union (2012)
Zitatform
Williams, Colin C. & Sara Nadin (2012): Tackling undeclared work in the European Union. In: CESifo forum, Jg. 13, H. 2, S. 20-25.
Abstract
"The first section will briefly review the extent and nature of undeclared work in Europe, while the second section will examine the various possible policy approaches available for tackling undeclared work. Revealing that the European Commission has recently called for a new approach that seeks to legitimise undeclared work rather than simply deter it, the third section then reports an evaluation of the degree to which European national governments have adopted this policy approach. Reporting a 2010 survey of 104 senior stakeholders from government departments, trade unions and employer organisations in 31 European countries, and 24 follow-up in-depth interviews, this section displays that although there is a move towards adopting policy measures to legitimise undeclared work, deterring undeclared work remains the principal approach in most nations. The fourth and final section will then draw some conclusions and discuss the implications of intransigence on the part of European national governments." (Text excerpt, IAB-Doku) ((en))
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Literaturhinweis
Decentralization and the shadow economy: Oates meets Allingham-Sandmo (2011)
Buehn, Andreas; Lessmann, Christian; Markwardt, Gunther;Zitatform
Buehn, Andreas, Christian Lessmann & Gunther Markwardt (2011): Decentralization and the shadow economy. Oates meets Allingham-Sandmo. (CESifo working paper 3551), München, 27 S.
Abstract
"This paper studies the impact of decentralization on the shadow economy. We argue that decentralization may decrease the size of the shadow economy mainly through two transmission channels: (1) Decentralization enhancing public sector efficiency (efficiency effect), and (2) decentralization reducing the distance between bureaucrats and economic agents, which increases the probability of detection of shadow economic activities (deterrence effect). Using various measures of fiscal, political and government employment decentralization in a cross-section of countries, we find the deterrence effect to be of more importance. The deterrence effect is stronger, the lower the degree of institutional quality. Remarkably, we find no robust evidence of the efficiency effect." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Undeclared work, employer tax compliance, and audits (2011)
Zitatform
Di Porto, Edoardo (2011): Undeclared work, employer tax compliance, and audits. In: Public Finance Review, Jg. 39, H. 1, S. 75-102. DOI:10.1177/1091142110381641
Abstract
"This article analyzes employer labor tax evasion and the impact on this evasion of tax inspections by a labor inspectorate. The analysis is based on a unique data set built by linking two sources of information: a data set of individual artisan firms and an individual audit data set. Our data describe the universe of artisan firms in Piedmont (Italy) in 2000 to 2005. Using information on firm characteristics and tax evasion observed directly from the audit exercise, we estimate undeclared work in the artisan sector, and we then evaluate the impact of tax inspections on employer labor tax declarations. We find that inspections could actually be counterproductive, decreasing both tax compliance and tax revenues." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Is it all about money? An examination of the motives behind moonlighting (2011)
Zitatform
Dickey, Heather, Verity Watson & Alexandros Zangelidis (2011): Is it all about money? An examination of the motives behind moonlighting. In: Applied Economics, Jg. 43, H. 26, S. 3767-3774. DOI:10.1080/00036841003724403
Abstract
"Multiple-job holding is an important labour market phenomenon. In this article, we examine individuals' motives for multiple-job holding. Specifically, we estimate an empirical model of the motivation for moonlighting assuming that individuals hold a second job for either financial or for nonpecuniary motives. Our results contribute to a better understanding of multiple-job holding. We find that multiple-job holding is used by individuals as a way to deal with the financial difficulties or the increased financial commitments in their household. Individuals are more likely to moonlight for money in the early stages of their adult life. Finally, individuals with more labour market experience are more likely to moonlight for pecuniary than nonpecuniary reasons." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Revealed informal activity (2011)
Dimova, Ralitza; Gang, Ira N.; Landon-Lane, John;Zitatform
Dimova, Ralitza, Ira N. Gang & John Landon-Lane (2011): Revealed informal activity. (IZA discussion paper 5607), Bonn, 20 S.
Abstract
"What does it mean to be in the informal sector? Many characterizations have been used in the literature, for example, firms that are unregistered or employ a small workforce or firms/economic enterprises that do not have access to formal capital markets. But many people participate in both formal and informal activities, while classification of participation is often based on primary employment. This creates limitations to the analytical power of existing measures of informality. We develop a method for assigning households to the informal sector by inferring informal sector activity using income and expenditure surveys. We apply this method to the case of Bulgaria using LSMS income and expenditure surveys before and after a significant economic reform and compare it to those made using other indicators of informal sector activity. Our work shows that the informal sector acts as a buffer for households during periods of crisis when formal sector employment opportunities are limited. It shows the limitations of alternative stylized measures of informality in assessing the vulnerability of households involved in the informal sector, especially during periods of extreme economic hardship." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Labor institutions and their impact on shadow economies in Europe (2011)
Fialova, Kamila; Schneider, Ondrej;Zitatform
Fialova, Kamila & Ondrej Schneider (2011): Labor institutions and their impact on shadow economies in Europe. (Policy research working paper 5913), Washington, DC, 47 S.
Abstract
"This paper analyzes the role of labor market institutions in explaining the development of shadow economies in European countries. The analysis uses several alternative measures of the shadow sector, and examines the effects of labor institutions on the shadow sector in two specific regions: new and old European Union member countries, as their respective shadow sectors exhibited a different development in the past decade. Although the share of the shadow economy in gross domestic product averaged 27.5 percent in the new member countries in 1999-2007, the respective share in the old member states stood at 17.9 percent. The paper estimates the effects of labor market institutions on two sets of shadow economy indicators - shadow production and shadow employment. Comparing alternative measures of the shadow sector allows a more granulated analysis of labor market institution effects. The results indicate that the one institution that unambiguously increases shadow economy production and employment is the strictness of employment protection legislation. Other labor market institutions - active and passive labor market policies, labor taxation, trade union density, and the minimum wage setting - have less straightforward and statistically robust effects and their impacts often diverge in new and old European Union member countries. The differences are not robust enough, however, to allow for rejecting the hypothesis of similar effects of labor market institutions in new and old European Union member states." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Legal and institutional incentives for undocumented work in private households in Germany (2011)
Gottschall, Karin; Schwarzkopf, Manuela;Zitatform
Gottschall, Karin & Manuela Schwarzkopf (2011): Legal and institutional incentives for undocumented work in private households in Germany. (Hans-Böckler-Stiftung. Arbeitspapier 238), Düsseldorf, 72 S.
Abstract
"Der Bedarf privater Haushalte an Hilfe bei Haushaltsführung, Kinderbetreuung und der Pflege von Angehörigen steigt. Er wird in Deutschland überwiegend durch irreguläre Arbeit gedeckt. Die Studie zeigt, dass institutionelle und rechtliche Regulierungen diese Konstellation für beide Seiten, Haushalte wie Beschäftigte, begünstigen: Sozial- und steuerrechtliche Regelungen legen eine geringfügige Beschäftigung von verheirateten Frauen nahe. Restriktive Zuverdienstregeln im Sozialleistungsrecht und hohe Abgaben auf Niedrigeinkommen führen dazu, dass Sozialleistungsbeziehende und Geringverdienende ihre prekäre ökonomische Situation mit regulärer Beschäftigung kaum verbessern können. Menschen aus Ländern außerhalb der Europäischen Union schließlich haben auf Grund restriktiver Zuwanderungsregelungen kaum Möglichkeiten, in Deutschland legal einer Arbeit nachzugehen. Gesteigert werden könnte das Interesse an regulärer Beschäftigung u. a. durch eine Anhebung der Zuverdienstgrenzen und die Förderung Existenz sichernder Beschäftigung im Bereich haushaltsbezogener Dienstleistungen." (Autorenreferat, IAB-Doku)
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Literaturhinweis
What explains prevalence of informal employment in European countries: the role of labor institutions, governance, immigrants, and growth (2011)
Hazans, Mihails;Zitatform
Hazans, Mihails (2011): What explains prevalence of informal employment in European countries. The role of labor institutions, governance, immigrants, and growth. (IZA discussion paper 5872), Bonn, 54 S.
Abstract
"European Social Survey data on 30 countries, covering years 2004-2009, are used to look into joint institutional (and other macro) determinants of the rates of dependent employment without a contract, informal self-employment, and unemployment (secondary jobs are not accounted for). Consistently with theoretical predictions, quality of business environment has a significant negative impact on prevalence of both types of informal employment. The share of non-contracted employees is negatively affected by perceived quality of public services and is positively related to economic growth. GDP per capita has a positive impact on informality in Europe at large and within Eastern and Southern Europe. Other things equal, the share of non-contracted employees in the labor force across all European countries increases with the minimum-to-average wage ratio, with union density, with the share of first and second generation immigrants, and with income inequality, but falls with stricter employment protection legislation (EPL) and higher tax wedge on labor. Thus it appears that in Europe at large, labor cost effects of EPL and taxes are weaker than their impact via perceptions of job security and law enforcement, along with tax morale and the income effect. Yet the EPL effect on informality is positive (i.e., cost-related) when either Eastern and Southern Europe or Western and Northern Europe are considered separately. Furthermore, within Western and Northern Europe, the minimum wage effect is negative, whilst within Eastern and Southern Europe, the union effect is negative. Various panel data methods are used to confirm the robustness of the results." (Author's abstract, IAB-Doku) ((en))
Ähnliche Treffer
auch erschienen als: World Bank policy research working paper , 5917 -
Literaturhinweis
Informal workers across Europe: evidence from 30 countries (2011)
Hazans, Mihails;Zitatform
Hazans, Mihails (2011): Informal workers across Europe. Evidence from 30 countries. (IZA discussion paper 5871), Bonn, 44 S.
Abstract
"The European Social Survey data are used to analyze informal employment at the main job in 30 countries. Overall, informality decreases from South to West to East to North. However, dependent work without contract is more prevalent in Eastern Europe than in the West, except for Ireland, the UK and Austria. Between 2004 and 2009, no cases found when unemployment and dependent informality rates in a country went up together, suggesting that work without contract is pro-cyclical in Europe. Dependent informality rate is inversely related to skills (measured by either schooling or occupation). The low-educated, the young (especially students), the elderly, and persons with disabilities are more likely to work informally, other things equal. In Southern and Western Europe, immigrants from CEE and FSU feature the highest dependent informality rate, whilst in Eastern Europe this group is second after minorities without immigrant background. In Eastern, Southern and part of Western Europe, immigrants not covered by EU free mobility provisions are more likely to work without contracts than otherwise similar natives. We provide evidence that exclusion and discrimination play important role in pushing employees into informality, whilst this seems not to be the case for informal self-employed. Both on average and after controlling for a rich set of individual characteristics, informal employees in all parts of Europe are having the largest financial difficulties among all categories of employed population (yet they fare much better than the unemployed and discouraged), whilst informal self-employed are at least as well off as formal employees." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Informal workers across Europe: evidence from 30 countries (2011)
Hazans, Mihails;Zitatform
Hazans, Mihails (2011): Informal workers across Europe. Evidence from 30 countries. (Policy research working paper 5912), Washington, DC, 62 S.
Abstract
"The European Social Survey data are used to analyze informal employment in 30 countries, focusing on employees without contracts and on informal self-employed workers (who are distinguished from formal workers). Overall the size of informal employment decreases from South to West to East to North. However, working without a contract is more prevalent in Eastern Europe than in the West, except for Ireland, the United Kingdom, and Austria. Between 2004 and 2009, no cases were found when unemployment and dependent informality rates in a country went up together, suggesting that working without a contract is pro-cyclical in Europe. The dependent informality rate is inversely related to skills (measured by either schooling or occupation). Both in Southern and in Western Europe, the highest dependent informality rate is found among immigrants from Central and Eastern Europe and the Former Soviet Union, while in Eastern Europe this group is second after minorities without immigrant background. In the Southern and part of Western Europe, immigrants not covered by European Union free mobility provisions are much more likely to work without a contract than otherwise similar natives. The paper provides evidence that exclusion and discrimination plays an important role in pushing employees into informality, while this seems not to be the case for informal self-employed workers. Both on average and after controlling for a rich set of individual characteristics, informal employees in all parts of Europe are having the largest financial difficulties among all categories of the employed population (yet they fare much better than the unemployed and discouraged), while informal self-employed workers are at least as well off as formal employees. Finally, there is a negative and significant effect of individual-level satisfaction with the national government on the propensity to work without a contract in Eastern Europe, as well as in Western Europe." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The shadow economy in OECD countries: panel-data evidence (2011)
Kholodilin, Konstantin; Thießen, Ulrich;Zitatform
Kholodilin, Konstantin & Ulrich Thießen (2011): The shadow economy in OECD countries. Panel-data evidence. (DIW-Diskussionspapiere 1122), Berlin, 25 S.
Abstract
"In this paper, the extent of the shadow economy in OECD countries is investigated. The estimates of the size of the shadow economy are obtained using the panel-data techniques applied to the data on 38 OECD member states over the period 1991-2007. Our estimates tend to be somewhat lower than the alternative estimates. However, our and alternative estimates of shadow economy are quite well correlated - the corresponding correlation coefficients lie between 0.63 and 0.65. The only exception is our estimates for 2002 and those of Schneider et al. (2010) for 2002, for which a low correlation is observed. We find that the estimates of the size of the shadow economy are very sensitive to the assumption on the velocity of money circulation. It is shown that the micro- and macro-evidence are consistent at a relatively low velocity of money circulation." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Pflegekräfte aus Osteuropa - Licht ins Dunkel der Schwarzarbeit?: zur sozialrechtlichen Bewertung der Tätigkeit von Pflegekräften in Privathaushalten im Hinblick auf die Erweiterung der Arbeitnehmer-Freizügigkeit zum 1.5.2011 (2011)
Körner, Anne;Zitatform
Körner, Anne (2011): Pflegekräfte aus Osteuropa - Licht ins Dunkel der Schwarzarbeit? Zur sozialrechtlichen Bewertung der Tätigkeit von Pflegekräften in Privathaushalten im Hinblick auf die Erweiterung der Arbeitnehmer-Freizügigkeit zum 1.5.2011. In: Neue Zeitschrift für Sozialrecht, Jg. 20, H. 10, S. 370-374.
Abstract
Die Erweiterung der Arbeitnehmer-Freizügigkeit zum 01.05.2011 erleichtert zwar die Tätigkeit osteuropäischer Pflegekräfte in deutschen Privathaushalten, das Problem der Schwarzarbeit bzw. der illegalen Beschäftigung bleibt jedoch nach wie vor ungelöst. Der Beitrag gibt einen Überblick über die sozialrechtliche Bewertung der Tätigkeit osteuropäischer Pflegekräfte in deutschen Privathaushalten und diskutiert unterschiedliche Modelle: 1. Die Entsendung durch einen Pflegedienst im Ausland, 2. Arbeitnehmerüberlassung sowie 3. selbstständige Tätigkeit. Die Autorin kommt zu dem Schluss, dass 'die Fallstricke des deutschen Sozialrechts' eine Beurteilung der Einzelfälle schwierig machen. Problematisch ist insbesondere die Abgrenzung einer abhängigen Beschäftigung von einer selbstständigen Tätigkeit. 'In der Regel werden die Umstände eher für eine abhängige Beschäftigung sprechen.' Eine 24-Stunden-Pflege wird grundsätzlich als abhängige und damit sozialversicherungspflichtige Tätigkeit gewertet. Die Autorin empfiehlt, 'sich im Zweifel juristischen Rechtsrat einzuholen. Auf der sicheren Seite und vor Nachforderungen von Sozialversicherungsbeiträgen geschützt ist, wer sich eine Entsendebescheinigung aus dem Herkunftsland vorlegen lassen kann.' (IAB2)
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Literaturhinweis
Job separations and informality in the Russian labor market (2011)
Zitatform
Lehmann, Hartmut, Tiziano Razzolini & Anzelika Zaiceva (2011): Job separations and informality in the Russian labor market. (IZA discussion paper 6230), Bonn, 38 S.
Abstract
"In the years 2003-2008 the Russian economy experienced a period of strong and sustained growth, which was accompanied by large worker turnover and rising informality. We investigate whether the burden of informality falls disproportionately on job separators (displaced workers and quitters) in the Russian labor market in the form of informal employment and undeclared wages in formal jobs. We also pursue the issues whether displaced workers experience more involuntary informal employment than workers who quit and whether informal employment persists. We find a strong positive link between separations and informal employment as well as shares of undeclared wages in formal jobs. Our results also show that displacement entraps some of the workers in involuntary informal employment. Those who quit, in turn, experience voluntary informality for the most part, but there seems a minority of quitting workers who end up in involuntary informal jobs. This scenario does not fall on all separators but predominantly on those with low human capital. Finally, informal employment is indeed persistent since separating from an informal job considerably raises the probability to be informal in the subsequent job." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Die illegale Beschäftigung aus dem Blickwinkel der Bekämpfungsbehörden (2011)
Mahr, Leo;Zitatform
Mahr, Leo (2011): Die illegale Beschäftigung aus dem Blickwinkel der Bekämpfungsbehörden.: Eigenverlag Leo Mahr 365 S.
Abstract
"Das Fachbuch zur illegalen Beschäftigung behandelt folgende Schwerpunktthemen:
- Scheinselbständigkeit: Einmann-Unternehmer als faktische Arbeitnehmer bzw. Gruppenarbeitsverhältnisse als Schein-Gesellschaften getarnt
- illegale Beschäftigungsformen in der Zeitarbeitsbranche: insbesondere Missachtung der Lohnbedingungen des Arbeitnehmerüberlassungsgesetzes
- Abschluss von Schein-Werkverträgen: Verschleierung von Arbeitnehmerüberlassung oder Scheinselbständigkeit
- Einsatz von in- und ausländischen (Billig-)Subunternehmen auf Werkvertragsbasis und ihre Hintergründe: die 'Spirale der illegalen Beschäftigung'
- Mindestlöhne und die damit verbundenen Arbeitgeberpflichten nach dem Arbeitnehmer-Entsendegesetz
- Lohndumping beim Stamm- und Fremdpersonal: Mindestlohnverstöße, Missbrauch der Minijobs, Missachtung der Vergütungsregeln des AÜG usw.
- das sozialversicherungsrechtliche Anspruchsprinzip als Ausgangspunkt für umfangreiche Beitragsnacherhebungen und Beitragsstrafverfahren
- Schwarzlohnzahlungen und ihre Verschleierungsformen in der Lohn- und Finanzbuchhaltung.
- betriebswirtschaftliche Hintergründe von Schwarzarbeit und illegaler Beschäftigung
- die Prüfungs- und Ermittlungsbefugnisse der Finanzkontrolle Schwarzarbeit." (Autorenreferat, IAB-Doku) -
Literaturhinweis
Does taking the shadow economy into account matter when measuring aggregate efficiency? (2011)
Méon, Pierre-Guillaume; Weill, Laurent; Schneider, Friedrich;Zitatform
Méon, Pierre-Guillaume, Friedrich Schneider & Laurent Weill (2011): Does taking the shadow economy into account matter when measuring aggregate efficiency? In: Applied Economics, Jg. 43, H. 18, S. 2303-2311. DOI:10.1080/00036840903166210
Abstract
"We analyse how adding the shadow economy to official output figures affects the estimated technical efficiency at the country level. We find that this not only slightly affects the ranking of efficiency scores, but also increases average efficiency in a sample of 87 - 97 countries, both developed and developing. Our results are robust to the functional form of the production technology and the adjustment of labour to account for years of schooling." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Das Arbeits-BIP: eine umfängliche Berücksichtigung der Arbeitsleistung bei der Wohlstandsberechnung. Expertise im Auftrag der Abteilung Wirtschafts- und Sozialpolitik der Friedrich-Ebert-Stiftung (2011)
Ostwald, Dennis; Sesselmeier, Werner;Zitatform
Ostwald, Dennis & Werner Sesselmeier (2011): Das Arbeits-BIP. Eine umfängliche Berücksichtigung der Arbeitsleistung bei der Wohlstandsberechnung. Expertise im Auftrag der Abteilung Wirtschafts- und Sozialpolitik der Friedrich-Ebert-Stiftung. (WISO Diskurs), Bonn, 28 S.
Abstract
"Im Rahmen dieser Studie wird ein konzeptioneller Ansatz zur Untersuchung gesellschaftlichen Wohlstands entwickelt. Unter Berufung auf die gegenwärtigen Debatten und Auseinandersetzungen, mit welcher Methodik soziales Wohlergehen und gesellschaftlicher Fortschritt am besten bestimmt und verglichen werden können, wird als zentrales Ergebnis festgehalten, dass das Bruttoinlandsprodukt (BIP) kein repräsentatives Abbild über gesellschaftlichen Wohlstand schaffen kann und eine Neuorientierung an anderen volkswirtschaftlichen Kenngrößen sinnvoll ist. Im Gegensatz zum BIP eignen sich andere fl ächendeckend und in monetärer Form vorliegende Kennzahlen wie das verfügbare Einkommen besser zur Beschreibung des Wohlstands, da große Teile des BIP z. B. für defensive Kosten aufgewendet werden und ein Anstieg dieser Kosten fälschlicherweise einen Wohlstandsgewinn suggerieren würde. Außerdem erweist sich das verfügbare Einkommen durch die Nichtberücksichtigung der rechnerischen Kosten für die Abnutzung des Produktionsvermögens als besser geeignet für internationale und intertemporale Vergleiche, da es sonst zu verzerrenden und missverständlichen Aussagen kommen könnte." (Textauszug, IAB-Doku)
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Literaturhinweis
The size of the underground economy in Germany: a correction of the record and new evidence from the modified-cash-deposit-ratio approach (2011)
Pickhardt, Michael; Sarda, Jordi;Zitatform
Pickhardt, Michael & Jordi Sarda (2011): The size of the underground economy in Germany. A correction of the record and new evidence from the modified-cash-deposit-ratio approach. In: European Journal of Law and Economics, Jg. 32, H. 1, S. 143-163. DOI:10.1007/s10657-010-9186-7
Abstract
"Based on the Ahumada et al. (Rev Income Wealth 53(2):363 - 371, 2007) critique we revise existing estimates of the size of the German underground economy. Among other things, it turns out that most of these estimates are untenable and that the tax pressure induced size of the German underground economy may be much lower than previously thought. To this extent, German policy and law makers have been misguided during the last three decades. Therefore, we introduce the Modified-Cash-Deposit-Ratio approach, which is not subject to the recent critique and apply it to Germany for the period 1960 - 2008." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The shadow economy and shadow economy labor force: what do we (not) know? (2011)
Schneider, Friedrich;Zitatform
Schneider, Friedrich (2011): The shadow economy and shadow economy labor force. What do we (not) know? (IZA discussion paper 5769), Bonn, 68 S.
Abstract
"In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of employees not covered by social security, own account workers or unpaid family workers are shown. The most influential factors on the shadow economy and/or shadow labor force are tax policies and state regulation, which, if they rise, increase both. Furthermore the discussion of the recent literature underlines that economic opportunities, the overall situation on the labor market, and unemployment are crucial for an understanding of the dynamics of the shadow economy and especially the shadow labor force." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Undeclared work: A dark side of social trust? (2011)
Sørensen, Jens Fyhn Lykke;Zitatform
Sørensen, Jens Fyhn Lykke (2011): Undeclared work: A dark side of social trust? In: The Journal of Socio-Economics, Jg. 40, H. 6, S. 888-894. DOI:10.1016/j.socec.2011.08.027
Abstract
"A Eurobarometer survey from 2007 reports that most undeclared work in the EU 27 takes place in the three most high-trusting and non-corrupt countries - Denmark, Sweden and the Netherlands. This is somewhat surprising since social trust is normally associated with economic outcomes that are beneficial to society. The aim of this paper is to test whether undeclared work is a dark side of social trust. Since the Eurobarometer data may contain inaccurate self-reports on undeclared work and social trust may affect the willingness to provide truthful answers, we use more appropriate data in our test. Specifically, we use data from one single country (Danish Values Studies, 1999/2008) and undeclared work morale as an indicator of actual undeclared work - where undeclared work morale is the degree to which a person thinks undeclared work is wrong. We find a significant negative relationship between social trust and undeclared work morale after adjusting for a number of important controls. Thus, the evidence is in line with the bivariate picture of the Eurobarometer survey and suggests a dark side of social trust. We provide some initial explanations." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Schattenwirtschaft: Vorsicht vor hohen Makroschätzungen (2011)
Thießen, Ulrich;Zitatform
Thießen, Ulrich (2011): Schattenwirtschaft. Vorsicht vor hohen Makroschätzungen. In: Wirtschaftsdienst, Jg. 91, H. 3, S. 194-201.
Abstract
"Die Schattenwirtschaft wird in Deutschland regelmäßig sehr hoch geschätzt. Diese Makroschätzungen lassen sich jedoch mit den viel niedrigeren Mikroschätzungen nicht in Einklang bringen. Fraglich ist, ob aufgrund der Fehleinschätzung der Schattenwirtschaft teure Kontrollinstrumente geschaffen wurden, die mehr schaden als nutzen." (Autorenreferat, IAB-Doku)
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Literaturhinweis
Employed unemployed? On shadow employment in transition (2011)
Zitatform
Tyrowicz, Joanna & Stanislaw Cichocki (2011): Employed unemployed? On shadow employment in transition. In: Empirica, Jg. 38, H. 2, S. 259-281. DOI:10.1007/s10663-010-9135-2
Abstract
"Unregistered employment poses two types of challenges to the researchers: (1) reliably evaluating the wage differential between formally and informally employed and (2) accounting for the push and pull factors in general and the effects of business cycle in particular. We address the former with the use of propensity score matching and analyse the evolution of the estimated average compensations and the differentials with reference to GDP and unemployment fluctuations. Using 13 years of quarterly labour force survey data from Poland of de iure unemployed but de facto employed individuals we find, that in-the-shadow compensations tend to be higher and procyclical. We also find considerable distributional heterogeneity." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Evaluating the participation of the self-employed in undeclared work: some evidence from a 27-nation European survey (2011)
Zitatform
Williams, Colin C., Sara Nadin & Marijana Baric (2011): Evaluating the participation of the self-employed in undeclared work. Some evidence from a 27-nation European survey. In: International Entrepreneurship and Management Journal, Jg. 7, H. 3, S. 341-356. DOI:10.1007/s11365-011-0195-y
Abstract
"In recent decades, it has been widely assumed that undeclared work is rife amongst the self-employed. Until now, however, few have evaluated the extent and nature of the participation of the self-employed in undeclared work and whether they do so out of choice or necessity. The aim of this paper is to fill this gap. To do this, an extensive 2007 Eurobarometer survey on undeclared work is reported comprising 26,659 face-to-face interviews conducted in the 27 member states of the European Union. The finding is that some 1 in 12 of the 1,842 self-employed respondents surveyed had participated in undeclared work in the previous year, although the propensity of the self-employed to engage in undeclared work varies significantly both socio-demographically and spatially. Analysing whether they do so out of choice or necessity, meanwhile, various ratios of involuntary-to-voluntary participation in undeclared work are found to prevail across different populations, places and types of undeclared work. The paper concludes by reviewing the implications for policy. Its argument is not only that state authorities targeting the self-employed alone will fail to eradicate undeclared work but also that a more variegated approach is required if the participation of the self-employed in undeclared work is to be efficiently and effectively tackled." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Reconceptualizing women's and men's undeclared work: some results from a European Union survey (2011)
Williams, Colin;Zitatform
Williams, Colin (2011): Reconceptualizing women's and men's undeclared work. Some results from a European Union survey. In: Gender, Work and Organization, Jg. 18, H. 4, S. 415-437. DOI:10.1111/j.1468-0432.2009.00466.x
Abstract
"Recognizing that the current conceptualizations of men's and women's undeclared work derive almost entirely from a limited range of small-scale studies of specific localities, sectors and occupations, this article begins to resolve this dearth of evidence by reporting the findings of an extensive cross-national survey of undeclared work conducted in 2007 across 27 European Union (EU) nations. The outcome is fresh and extensive EU-wide evidence that extends existing conceptualizations of the gender differences in terms of participation, sector, contract type and pay. However, the recognition that undeclared work is conducted for closer social relations and sometimes for motives other than financial gain, is shown to apply not only to women, as previously contended, but to men as well and to constitute most of the undeclared work in the EU. The result is a call for a fundamental reconceptualization of the nature of undeclared work that recognizes the heterogeneous work relations involved." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Wirkungen der Bevölkerungsentwicklung auf den Schattensektor sowie den Staatssektor in Deutschland (2011)
Wimmert, Werner;Zitatform
Wimmert, Werner (2011): Wirkungen der Bevölkerungsentwicklung auf den Schattensektor sowie den Staatssektor in Deutschland. (Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft 204), Berlin: Berliner Wissenschafts-Verlag, 396 S.
Abstract
"In der Studie werden die Wirkungen des demographischen Wandels auf die Größe des Schattensektors sowie die Konsequenzen, die sich für die öffentlichen und privaten Haushalte - unter Berücksichtigung des wachsenden Einflusses älterer Wähler - ergeben, untersucht. In einer cetris paribus Analyse erweist sich die Alterung der Gesellschaft als wesentliche Einflussgröße auf die Determinanten der Schattenwirtschaft: Arbeitsmarktsituation, Finanzpolitik sowie deren Akzeptanz. Die deutlichsten Effekte ergeben sich auf die Abgabenquote, allein die Sozialversicherungsbeiträge werden um etwa ein Viertel steigen; wodurch die Akzeptanz der Finanzpolitik insbesondere von jüngeren und damit leistungsfähigeren Personen sinken wird. Ein politik-ökonomisches Gleichgewichts-Modell, in welchem die Effekte mit Hilfe einer Simulation berechnet werden, führt zu folgenden Ergebnissen: Aus der Alterung der Bevölkerung resultiert eine Steigerung des Abgabensatzes und der Schattenquote. Durch eine Eindämmung der letzteren kann dieser Entwicklung nicht begegnet werden. Vielmehr wird das Arbeitseinkommen der älteren Bürger weiter geschmälert, so dass der politisch gewünschte Umverteilungsprozess eine Erhöhung der Transferquote sowie des Abgabensatzes generiert. Die Anpassung der Produktionsweise an die veränderte Altersstruktur begrenzt - über erhöhte Erwerbsbeteiligung der älteren Mitbürger - die Steigerung von Steuer- und Transferquote. Hier ist die Politik aufgerufen, entsprechende Anreize zu schaffen. Ein leicht geringerer Abgabensatz stellt sich auch ein, falls sich die Präferenzen für öffentlich produzierte steuerfinanzierte Güter erhöhen; deshalb sollten die Wünsche der Bürger stärker berücksichtigt werden." (Autorenreferat, IAB-Doku)
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Literaturhinweis
Ergebnisse der Finanzkontrolle Schwarzarbeit: Antwort der Bundesregierung auf die Kleine Anfrage der Abgeordneten und der Fraktion BÜNDNIS 90/DIE GRÜNEN (Drucksache 17/5981) (2011)
Zitatform
Bundesministerium der Finanzen (2011): Ergebnisse der Finanzkontrolle Schwarzarbeit. Antwort der Bundesregierung auf die Kleine Anfrage der Abgeordneten und der Fraktion BÜNDNIS 90/DIE GRÜNEN (Drucksache 17/5981). (Verhandlungen des Deutschen Bundestages. Drucksachen 17/6219 (14.06.2011)), 18 S.
Abstract
"Seit 2003 werden von der Bundesregierung durch ein Maßnahmen- und Gesetzespaket Schwarzarbeit und illegale Beschäftigung stärker bekämpft. Im Koalitionsvertrag der jetzigen Bundesregierung steht: 'Wir wollen Schwarzarbeit durch wirksame Kontrollen stärker bekämpfen und bessere Anreize zur Aufnahme einer sozialversicherungspflichtigen Beschäftigung setzen.'
Mit der Finanzkontrolle Schwarzarbeit (FKS) ist bei der Zollverwaltung im Jahr 2004 eine Abteilung geschaffen worden, welche die Bekämpfung der Schwarzarbeit verbessern soll. Die FKS hat darüber hinaus noch vielfältige Kontrollbereiche wie beispielsweise Mindestlöhne nach dem Arbeitnehmer- Entsendegesetz (AEntG), allgemeinverbindlich erklärte Tarifverträge nach dem Tarifvertragsgesetz (TVG), Minijobs, Midijobs, kurzfristige Beschäftigung und illegale Arbeitnehmerüberlassung. Eine effiziente Kontrolle ist in allen Bereichen dringend notwendig, damit die Rechte der Beschäftigten gewahrt, aber ebenso Einnahmeausfälle im Staatshaushalt und bei den Sozialversicherungsträgern vermieden werden. Die Bundesregierung antwortet auf die Fragen der Fraktion Bündnis 90/Die Grünen zu geplanten Maßnahmen und Instrumenten zur Umsetzung der im Koalitionsvertrag zwischen CDU, CSU und FDP festgeschriebenen Verstärkung der Bekämpfung von Schwarzarbeit." (Textauszug, IAB-Doku) -
Literaturhinweis
Korruption und Schattenwirtschaft (2010)
Belke, Ansgar; Opitz, Stefanie;Zitatform
Belke, Ansgar & Stefanie Opitz (2010): Korruption und Schattenwirtschaft. In: Das Wirtschaftsstudium, Jg. 39, H. 3, S. 385-390.
Abstract
"Korruption und Schattenwirtschaft können zu beträchtlichen volkswirtschaftlichen Schaden führen und den wirtschaftlichen Fortschritt hemmen. Sie hängen auf unterschiedliche Weise zusammen. Es gibt mehrere Möglichkeiten, sie zu bekämpfen." (Autorenreferat, IAB-Doku)