___

• Alderslade, J., J. Talmage, and Y. Freeman, (2006), “Measuring the Informal Economy: One Neighborhood at a Time”, Discussion Paper, The Brookings Institution Metropolitan Policy Program, Washington DC., September.
• Allingham, M.G. and A. Sandmo, (1972), “Income Tax Evasion: A Theoretical Analysis”, Journal of Public Economics 1/3, pp. 323-338.
• Andreoni, J., B. Erard, and J. Feinstein, (1998), “Tax Compliance”, Journal of Economic Literature 36/4, pp. 818-860.
• Besim, M. and T. Ekici, (2013), A Small Economy with Large Informality, Discussion Paper, Eastern Mediterranean University, Northern Cyprus.
• Bhattacharyya, D.K., (1999), “On the Economic Rationale of Estimating the Hidden Economy”, Economic Journal 109/3, pp. 348-359.
• Blackwell, C., (2010), “A Meta-Analysis of Incentive Effects, In Tax Compliance Experiments”, J. Alm, J. Martinez-Vazquez, and Benno Torgler eds., in Developing an Alternative Framework Explaining Tax Compliance, London: Routledge Publishing Company.
• Breusch, T., (2005a), “The Canadian Underground Economy: An Examination of Giles and Tedds’, Canadian Tax Journal 53/4, pp. 367-391.
• Breusch, T., (2005b), “Estimating the Underground Economy Using MIMIC Models”, Working Paper, Canberra, Australia, http://econwpa.wustl.edu/eps/em/papers/0507/0507003.pdf.
• Brueck, T., J.B. Haisten-DeNew, and K.F. Zimmermann, (2006), “Creating Low-Skilled Jobs by Subsidizing Market-Contracted Household Work”, Applied Economics 38/4, pp. 899-911.
• Buehn, A., (2012), “The Shadow Economy in German Regions: An Empirical Assessment”, German Economic Review, 13/3, pp. 275-290.
• Buehn, A. and F. Schneider, (2012), “Size and Development of Tax Evasion in 38 OECD Countries: What do we (not) know?”, CESifo Paper Discussion Series, November, CESifo, University Munich, Munich.
• Buehn, A., A. Karmann, and F. Schneider, (2009), “Shadow Economy and Do-it-yourself Activities: The German Case”, Journal of Institutional and Theoretical Economics, 165/4, pp.701-722.
• Chen, M., (2004), “Rethinking the Informal Economy: Linkages with the Formal Economy and the Formal Regulatory Environment”, Paper presented at the EGDI-WIDR Conference “Unleashing Human Potential: Linking the Informal and Formal Sectors,” Helsinki, Finland.
• Dell’Anno R., (2003), “Estimating the Shadow Economy in Italy: A Structural Equation Approach”, Working Paper 2003-7, Department of Economics, University of Aarhus.
• Dell´Anno, R. and F. Schneider, (2004), “The Shadow Economy of Italy and other OECD Countries: What Do We Know?”, Linz, University of Linz, Department of Economics, Discussion Paper, published in the Journal of Public Finance and Public Choice, 2005.
• Dell’Anno, R. and F. Schneider, (2009), “A Complex Approach to Estimate Shadow Economy: The Structural Equation Modeling”, in: M. Faggnini and T. Looks, eds., Coping with the Complexity of Economics, Berlin: Springer, pp. 110-130.
• Dixon, H., (1999), “Controversy: On the Hidden Economy, Editorial introduction”, Economic Journal 456/3, pp. 335-337.
• Dreher, A. and F. Schneider, (2009), “Corruption and the Shadow Economy: An Empirical Analysis”, Public Choice, 144/2, pp. 215-277.
• Dreher, A., C. Kotsogiannis, and S. McCorriston, (2007), “Corruption around the World: Evidence from a Structural Model”, Journal of Comparative Economics 35/4, pp. 443-466.
• Dreher, A., C. Kotsogiannis, and S. McCorriston, (2009), “How Do Institutions Affect Corruption and the Shadow Economy?”, International Tax and Public Finance, 16/4, pp. 773-796.
• Eck, R. van and B. Kazemier, (1988), “Features of the Hidden Economy in the Netherlands”, Review of Income and Wealth 34/3, pp. 251-273.
• Elgin, C. and O. Öztunali, (2012), “Shadow Economies around the World: Model-Based Estimates”, Discussion Paper, Boğaziçi University, Istanbul.
• Enste, D. and F. Schneider,(2006), “Umfang und Entwicklung der Schattenwirtschaft in 145 Ländern”, in: F. Schneider and D. Enste eds., Jahrbuch Schattenwirtschaft 2006/07. Zum Spannungsfeld von Poltik und Ökonomie, LIT Verlag, Berlin, pp. 55-80.
• European Commission, (2007), Undeclared Work in the European Union, Special Eurobarometer Report, Brussels. Available at http://ec.europa.eu/public_opinion/archives/ebs/ebs_284_en.pdf (accessed on 13 October 2009).
• Feige, E.L., (ed.) (1989), The Underground Economies. Tax Evasion and Information Distortion, Cambridge University Press, Cambridge.
• Feige, E.L., (1994), The Underground Economy and the Currency Enigma, Supplement to Public Finance/Finances Publiques 49, pp. 119-136.
• Feld, L.P. and B.S. Frey, (2002a), “Trust Breeds Trust: How Taxpayers are Treated”, Economics of Governments 3, pp. 87-99.
• Feld, L.P. and B.S. Frey, (2002b), “The Tax Authority and the Taxpayer: An Exploratory Analysis”, Discussion Paper, University of Zurich.
• Feld, L.P. and B.S. Frey, (2007), “Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation”, Law and Policy 29/1, pp. 102-120.
• Feld, L.P. and C. Larsen, (2005), Black Activities in Germany in 2001 and 2004: A Comparison Based on Survey Data, Study No. 12, The Rockwool Foundation Research Unit, Copenhagen.
• Feld, L.P. and C. Larsen, (2008), “ ‘Black” Activities Low in Germany in 2006”, News from the Rockwool Foundation Research Unit, March, pp. 1-12.
• Feld, L.P. and C. Larsen, (2009), Undeclared Work in Germany 2001-2007 – Impact of Deterrence, Tax Policy, and Social Norms: An Analysis Based on Survey Data, Springer, Berlin et al.
• Feld, L.P. and F. Schneider, (2010), “Survey on the Shadow Economy and Undeclared Earnings in OECD Countries”, German Economic Review 11/2, pp.109-149.
• Feld, L.P., A. Schmidt, and F. Schneider, (2007), “Tax Evasion, Black Activities, and Deterrence in Germany: An Institutional and Empirical Perspective”, Discussion Paper, Department of Economics, University of Heidelberg, Germany.
• Flaming, D., B. Hayolamak, and P. Jossart, (2005), Hopeful Workers, Marginal Jobs: LA’s Off-The-Books Labor Force, Economic Roundtable, Los Angeles, CA,.
• Fleming, M.H., Roman, J., and G. Farrel, (2000), “The Shadow Economy”, Journal of International Affairs, Spring, No. 53/2, pp. 64-89.
• Frey, B.S., (1997), Not Just for the Money: An Economic Theory of Personal Motivation, Edward Elgar, Cheltenham.
• Frey, B.S. and W. Pommerehne, (1984), “The Hidden Economy: State and Prospect for Measurement”, Review of Income and Wealth 30/1, pp. 1-23.
• Friedman, E., S. Johnson, D. Kaufmann, and P. Zoido-Lobatón, (2000), “Dodging the Grabbing Hand: The Determinants of Unofficial Activity in 69 Countries”, Journal of Public Economics 76/4, pp. 459-493.
• Giles, D.E.A., (1999a), “Measuring the Hidden Economy: Implications for Econometric Modeling”, Economic Journal 109/3, pp. 370-380.
• Giles, D.E.A., (1999b), “Modeling the Hidden Economy in the Tax Gap in New Zealand”, Empirical Economics 24/ 4, pp. 621-640.
• Giles, D.E.A., (1999c), “The Rise and Fall of the New Zealand Underground Economy: Are the Reasons Symmetric?”, Applied Economic Letters 6, 185-189.
• Giles, D.E.A. and L.M. Tedds, (2002), “Taxes and the Canadian Underground Economy”, Canadian Tax Paper No. 106, Canadian Tax Foundation, Toronto.
• Haigner, S., S. Jenewein, F. Schneider, and F. Wakolbinger, (2011), “Dissatisfaction, Fear, and Annoyance: Driving Forces of Informal Labor Supply and Demand”, Discussion Paper, Department of Economics, University of Linz, Austria. Paper presented at the European Public Choice Meeting, Rennes, April 28-May 1.
• Herwartz, H., F. Schneider, and E. Tafenau, (2009), “One Share Fits It All? Regional Variation in the Shadow Economy in the EU Regions”, Discussion Paper, Universities of Linz and Kiel.
• Isachsen, A.J. and S. Strøm, (1985), “The Size and Growth of the Hidden Economy in Norway”, Review of Income and Wealth 31/1, pp. 21-38.
• Johnson, S., D. Kaufmann, and A. Shleifer, (1997), “The Unofficial Economy in Transition”, Brookings Papers on Economic Activity No. 2, pp. 159-221.
• Johnson, S., D. Kaufmann, and P. Zoido-Lobatón, (1998a), “Regulatory Discretion and the Unofficial Economy”, American Economic Review, Papers and Proceedings 88 (2), pp. 387-392.
• Johnson, S., D. Kaufmann, and P. Zoido-Lobatón, (1998b), “Corruption, Public Finances, and the Unofficial Economy”, World Bank Policy Research Working Paper Series No. 2169, The World Bank, Washington, DC.
• Kanniainen, V., J. Pääkönen, and F. Schneider, (2004), “Fiscal and Ethical Determinants of Shadow Economy: Theory and Evidence”, Discussion Paper, Department of Economics, University of Linz, Austria.
• Karmann, A., (1986), “Monetäre Ansätze zur Erfassung der Schattenwirtschaft: Ein Vergleich verschiedener Messansätze”, Kredit und Kapital 19, pp. 233-247.
• Karmann, A., (1990), “Schattenwirtschaft und ihre Ursachen: Eine empirische Analyse zur Schwarzwirtschaft und Selbstversorgung in der Bundesrepublik Deutschland”, Zeitschrift für Wirtschafts- und Sozialwissenschaften (ZWS) 110, pp. 185-206.
• Kastlunger, B., E. Kirchler, L. Mittore, and J. Pitters, (2009), “Sequences of Audits, Tax Compliance, and Tax-Paying Strategies”, Journal of Economic Psychology 30/4, pp. 405-418.
• Kazemier, B., (2005a), “The Underground Economy: A Survey of Methods and Estimates”, Discussion Paper, Statistics Netherlands, Voorburg, Netherlands.
• Kazemier, B., (2005b), “Monitoring the Underground Labor Market: What Surveys Can Do”, Discussion Paper, Statistics Netherlands, Voorburg, Netherlands.
• Kazemir, B., (2006) “Monitoring the Underground Economy: A Survey of Methods and Estimates”, in: F. Schneider and D. Enste, eds., Jahrbuch Schattenwirtschaft 2006/07. Zum Spannungsfeld von Politik und Ökonomie, LIT Verlag, Berlin, pp. 11-53.
• Kirchler, E., (2007), The Economic Psychology of Tax Behavior, Cambridge (UK) University Press, Cambridge.
• Kirchler, E., E. Hoelzl, and I. Wahl, (2007), “Enforcers versus Voluntary Tax Compliance: The ”Slippery Slope” Framework”, Journal of Economic Psychology 29/2, pp. 210-225.
• Kirchler, E., B. Maciejovsky, and F. Schneider, (2003) “Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?”, Journal of Economic Psychology 24/4, pp. 535-553.
• Kopp, R.J., W.W. Pommerehne, and N. Schwarz, (1997), Determining the Value of Non-Marketed Goods: Economic, Psychological, and Policy Relevant Aspects of Contingent Valuation Methods, Boston, (US), Kluwer Academic Publishing Company.
• Körner, M., H. Strotmann, L.P. Feld, and F. Schneider, (2006), Steuermoral– Das Spannungsfeld von Freiwilligkeit der Steuerhinterziehung und Regelverstoß durch Steuerhinterzieung, IAW Forschungsbereicht Nr. 64, Tübingen.
• Kucera, D. and L. Roncolato, (2008), “Informal Employment: Two Contested Policy Issues”, International Labor Review 147/3, pp. 321-348.
• Lippert, O. and M. Walker (eds.), (1997), The Underground Economy: Global Evidences of its Size and Impact, The Frazer Institute, Vancouver, B.C.
• Loayza, N.V., A.M. Oviedo, and L. Servén, (2005a), “The Impact of Regulation on Growth and Informality: Cross-Country Evidence”, World Bank, Policy Research Paper WPS3623, Washington, DC.
• Loayza, N.V., A.M. Oviedo, and L. Servén, (2005b), “Regulation and Firm Dynamics”, Discussion Paper, World Bank, Washington DC.
• Marcelli, E.A., (2004), “Unauthorized Mexican Immigration, the Labor and other Lower-Wage Informal Employment in California”, Regional Studies 38/1, pp. 1-13.
• Marcelli, E.A., M. Pastor Jr., and P.M. Joassart, (1999), “Estimating the Effects of Informal Economic Activity: Evidence from Los Angeles County”, Journal of Economic Issues 33, pp. 579-607.
• Merz, J. and K.G. Wolff, (1993), “The Shadow Economy: Illicit Work and Household Production–A Micro-analysis of West Germany”, Review of Income and Wealth 39/2, pp. 177-194.
• Mummert, A. and F. Schneider, (2001), “The German Shadow Economy: Parted in a United Germany?”, Finanzarchiv 58, pp. 260-285. Pedersen, S., (2003), The Shadow Economy in Germany, Great Britain, and Scandinavia: A Measurement Based on Questionnaire Service, Study No. 10, The Rockwool Foundation Research Unit, Copenhagen.
• Posner, E.A. (2000a), Law and Social Norms, Harvard University Press, Cambridge.
• Posner E.A., (2000b), Law and Social Norms: The Case of Tax Compliance, Virginia Law Review 86/6, pp. 1781-1820.
• Renooy et al., (2004), Undeclared Work in an Enlarged Union: An Analysis of Shadow Work: An In-depth Study of Specific Items, Brussels, European Commission.
• Schneider, F., (1986), “Estimating the Size of the Danish Shadow Economy Using the Currency-Demand Approach: An Attempt”, Scandinavian Journal of Economics 88/4, pp. 643-668.
• Schneider, F., (1994a), “Measuring the Size and Development of the Shadow Economy. Can the Causes Be Found and the Obstacles Be Overcome?” in: H. Brandstaetter and W. Güth, eds., Essays on Economic Psychology, Springer, Berlin et al., pp. 193-212.
• Schneider, F.,(1994b), Determinanten der Steuerhinterziehung der Schwarzarbeit im internationalen Vergleich, in: C. Smekal and E.
• Theurl,eds., Stand und Entwicklung der Finanzpsychologie, Nomos, Baden-Baden, pp. 247-288.
• Schneider, F., (1994c), “Can the Shadow Economy Be Reduced Through Major Tax Reforms? An Empirical Investigation for Austria”, Supplement to Public Finance/Finances Publiques 49, pp. 137-152.
• Schneider, F., (1997), “The Shadow Economies of Western Europe”, Economic Affairs 17, pp. 42-48.
• Schneider, F., (1998a), “Further Empirical Results of the Size of the Shadow Economy of 17 OECD Countries Over Time”, Discussion Paper, Department of Economics, University of Linz, Austria.
• Schneider, F., (1998b), Stellt das Anwachsen der Schwarzarbeit eine wirtschaftspolitische Herausforderung dar? Einige Gedanken aus volkswirtschaftlicher Sicht. Mitteilungen des Instituts für angewandte Wirtschaftsforschung (IAW) I/98, pp. 4-13.
• Schneider, F. (1999), Ist Schwarzarbeit ein Volkssport geworden? Ein Internationale Vergleich des Ausmaßes der Schwarzarbeit von 1970-97, in: S. Lamnek and J. Luedtke, eds., Der Sozialstaat zwischen Markt und Hedeonismus, Leske und Budrich, Opladen, pp. 126-161.
• Schneider, F., (2000), The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations, paper presented at the Annual Public Choice Meeting, March 10-12, Charleston, S.C.
• Schneider, F., (2001), Die Schattenwirtschaft–Tatbestand, Ursachen, Auswirkungen, in: A. Rauscher, ed., Die Arbeitswelt im Wandel, J.P. Bachem, Köln, pp. 127-143.
• Schneider, F., (2003), Shadow Economy, in: C.K. Rowley and F. Schneider, eds., Encyclopedia of Public Choice, Vol. II, Kluwer Academic Publishers, Dordrecht, pp. 286-296.
• Schneider, F., (2005), “Shadow Economies around the World: What Do We Really Know?”, European Journal of Political Economy 21/4, pp. 598-642.
• Schneider, F., (2006), Shadow Economies and Corruption All Over the World: What Do We Really Know?, Universität Linz: Institut für Volkswirtschaftslehre, Diskussionspapier, August 2006.
• Schneider, F., (2009), “Size and Development of the Shadow Economy in Germany, Austria, and Other OECD Countries: Some Preliminary Findings”, Revue Economique 60, pp. 1079-1116.
• Schneider, F., (2010), “The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries”, European Journal of Law and Economics, 6/3, pp. 441-468.
• Schneider, F., (ed.), (2011), Handbook on the Shadow Economy, Cheltenham (UK), Edward Elgar Publishing Company.
• Schneider, F. and A. Buehn, (2013), “Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?”, IZA Discussion Paper No. 6891, Institute for the Study of Labor, University of Bonn, 2012.
• Schneider, F. and D. Enste, (2000a), Schattenwirtschaft und Schwarzarbeit– Umfang, Ursachen, Wirkungen, und wirtschaftspolitische Empfehlungen, Oldenbourg, München.
• Schneider, F. and D. Enste, (2000b), “Shadow Economies: Size, Causes, and Consequences”, Journal of Economic Literature 38/1, pp. 73-110.
• Schneider, F. and D. Enste, (2002), The Shadow Economy: Theoretical Approaches, Empirical Studies, and Political Implications, Cambridge University Press, Cambridge (UK).
• Schneider, F. and D. Enste (eds.), (2006), Jahrbuch Schattenwirtschaft 2006/07. Zum Spannungsfeld von Poltik und Ökonomie, LIT Verlag, Berlin.
• Schneider, F. and D. Enste, (2013), The Shadow Economy: Theoretical Approaches, Empirical Studies, and Political Implications, Cambridge (UK): Cambridge University Press, 2013.
• Smith, P., (1994), “Assessing the Size of the Underground Economy: The Canadian Statistical Perspectives”, Canadian Economic Observer, Catalogue No. 11-010, pp. 16-33.
• Tafenau, Egle, Helmut Herwartz, and Friedrich Schneider, (2010), “Regional Estimates for the Shadow Economy in Europe”, International Economic Journal, 24/4, pp. 629-636.
• Tanzi, V., (1999), “Uses and Abuses of Estimates of the Underground Economy”, Economic Journal 109/3, pp. 338-347.
• Teobaldelli, D., (2011), “Federalism and the Shadow Economy”, Public Choice (2011) 146/3, pp. 269-269.
• Teobaldelli, D. and F. Schneider, (2012), “Beyond the veil of ignorance: The influence of direct democracy on the shadow economy”, CESifo Working Paper MO3749, University of Munich.
• Thomas, J.J., (1992), Informal Economic Activity, Harvester/Weatsheaf, New York et al.
• Thomas, J.J., (1999), “Quantifying the Black Economy: 'Measurement Without Theory' Yet Again?”, Economic Journal 109, pp. 381-389.
• Torgler, B., (2002), “Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments”, Journal of Economic Survey 16/4, pp. 657-683.
• Torgler, B., (2007), Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis, Edward Elgar, Cheltenham (UK), Blackwell (2009), A Meta-Analysis of Incentive Effects in Tax-Compliance Experiments in J. Alm, J. Martinez, Vazquez, and B. Torgler (eds.). Developing Alternative Frameworks Explaining Tax Compliance, London: Routledge Publishing Company, pp. 164-181. Torgler, B. and F. Schneider, (2009), “The Impact of Tax Morale and Institutional Quality on the Shadow Economy”, Journal of Economic Psychology 30/3, pp. 228-245.
• Williams, C.C. and J. Windebank, (1998), Informal Employment in the Advanced Economies: Implication, for Work and Welfare, Routledge, London.
• Williams, C.C. and J. Windebank, (2001a), “Beyond Profit-Motivated Exchange: Some Lessons from the Study of Paid Informal Work”, European Urban and Regional Studies 8, pp. 49-61.
• Williams, C.C. and J. Windebank, (2001b), “Reconceptualizing Paid Informal Exchange: Some Lessons from English Cities”, Environment and Planning A 33, pp. 121-140.