Work

Size and scope of the underground economy in Germany

Year: 2006

Type: article

Abstract: The objective of this paper is to improve estimations of the size and scope of the underground economy by introducing a new approach that combines the advantages of the two most commonly used approaches, i.e. currency demand and multiple indicators, multiple causes (MIMIC). The new approach is applied to Germany. Among other things, it is shown that the approach yields improved estimation results. Some policy perspectives are discussed in the concluding section.

Source: Applied Economics

DOI: 10.1080/00036840500426868

Authors: Michael Pickhardt, Jordi Sardà Pons

Institutions: Chemnitz University of Technology, Universitat Rovira i Virgili

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2096027149

FWCI: 6.69

Cites: 19

Cited by: 52

Related to: 10