Size, Causes and Consequences of the Underground Economy: An International Perspective

Introduction / Christopher Bajada and Friedrich Schneider -- Taxpayer behaviour and motivations -- Illegal, immoral, fattening or what? : How deterrence and responsive regulation shape tax moral / Lars P. Feld and Bruno S. Frey -- Explaining taxpayer non-compliance through reference to taxpayer identities : a social identity perspective / Natalie Taylor -- Getting on or getting by? Australians in the cash economy / Valerie Braithwaite, Monika Reinhart and Jenny Job -- Measuring the underground economy - international evidence -- An international comparison of underground economic activity / Friedrich Schneider and Christopher Bajada -- On the estimation and updating of the hidden economy estimates : the UK experience / Dilip Bhattacharyya -- The shadow economy in OECD and EU accession countries - Empirical evidence for the influence of institutions, liberalization, taxation and regulation / Domink H. Enste -- The shadow economy in Norway 1980-2003 : some empirical evidences from voluntary sample surveys / Kari Due Andresen, Tone Ognedal and Steinar Strom -- The underground economy in Canada / Lindsay M. Tedds -- Detection, prevention and progress -- Tax policy and the underground economy / Peter S. Spiro -- Tax noncompliance in the United States : measurement and recent enforcement initiatives / Kim M. Bloomquist, Alan H. Plumley and Eric J. Toder -- Tackling the underground economy in the UK : a government's response / Christopher Bajada -- Recent government initiatives in tackling the underground economy in Australia / Christopher Bajada -- Tax compliance strategies to tackle the underground economy / Simon James