Research Taxation and Undeclared Work

Black Activities in Germany in 2001 and in 2004. A Comparison Based on Survey Data

Study paper no. 12
working paper - publication Lars P. Feld and Claus Larsen
ISBN 87-90199-36-7
UDGIVET AF The ROCKWOOLFoundation Research Unit and Statistics Denmark

Using survey data collected by the Research Unit, this book analyses the trends in the undeclared sector in Germany between 2001 and 2004. For the first time, it is possible to monitor the spread of undeclared work on the basis of exactly matched data to present comparisons of this aspect of the informal economy within various trades, and also in the former East Germany and West Germany. There is a discussion of the factors thought to be reducing the extent of undeclared activities.

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Taxation and Undeclared Work