Size, Causes and Consequences of the Underground Economy

Contents

List of Contributors

1 Introduction

Christopher Bajada and Friedrich Schneider

PART 1 TAXPAYER BEHAVIOUR AND MOTIVATIONS

2 Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale

Lars P. Feld and Bruno S. Frey

3 Explaining Taxpayer Non-Compliance through Reference to Taxpayer Identities: A Social Identity Perspective

Natalie Taylor

4 Getting On or Getting By? Australians in the Cash Economy

Valerie Braithwaite, Monika Reinhart and Jenny Job

PART 2 MEASURING THE UNDERGROUND ECONOMY – INTERNATIONAL EVIDENCE

5 An International Comparison of Underground Economic Activity

Friedrich Schneider and Christopher Bajada

6 On the Estimation and Updating of the Hidden Economy Estimates: The UK Experience