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Survey on the shadow economy and undeclared earnings in OECD countries

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  • Survey on the shadow economy and undeclared earnings in OECD countries
  • Feld,P.Lars; Schneide, Friedrich
  • Johannes Kepler University Linz


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Title Survey on the shadow economy and undeclared earnings in OECD countries
Similar Titles
Material Type Reports
Author(English)

Feld,P.Lars; Schneide, Friedrich

Publisher

Linz,Austria : Johannes Kepler University Linz

Date 2010-01
Pages 43
Language English
File Type Link
Subject Economy < General
Economy < Financial Policy
Holding Johannes Kepler University Linz
License

Abstract

For decades fighting tax evasion and the shadow economy has been an important policy goal in OECD countries. In Germany, such activities include the “Law to intensify the fight against black activities and accompanying tax evasion” (SchwarzArbG, Bundesrats-Drucksache 155/04a) passed in 2004 or the raid of German investigators against dishonest taxpayers in Liechtenstein in 2008 (the Zumwinkel affair) or the most recent pressure on Switzerland to extend administrative and legal cooperation to tax evasion (in addition to tax fraud). Here and elsewhere deterrence appears to be the policy instrument of choice, the German “Black Activities’ Act” for instance increases punishment of employers and introduces fines of up to € 300.000 misdemeanors for offences against declaration duties. Illegal employment of foreigners can even lead to imprisonment from one to six years depending on the severity of the offence and other circumstances.