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%T Size and scope of the underground economy in Germany
%A Pickhardt, Michael
%A Sardà Pons, Jordi
%J Applied Economics
%N 14
%P 1707-1713
%V 38
%D 2006
%K Underground Economy; Shadow Economy; Tax Evasion
%= 2011-04-18T11:12:00Z
%~ http://www.peerproject.eu/
%> https://nbn-resolving.org/urn:nbn:de:0168-ssoar-238886
%X The objective of this paper is to improve estimations of the size and scope of the underground economy by introducing a new approach that combines the advantages of the two most commonly used approaches, i.e., currency demand and MIMIC. The new approach is applied to Germany. Among other things, it is shown that the approach yields improved estimation results. Some policy perspectives are discussed in the concluding section.
%C USA
%G en
%9 journal article
%W GESIS - http://www.gesis.org
%~ SSOAR - http://www.ssoar.info