We review economics research regarding the effect of police, punishments, and work on
crime, with a particular focus on papers from the last twenty years. Evidence in favor of …

In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

In this paper, I assess what we have learned about tax evasion since Michael Allingham and
Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three …

Using various methods, the size of the shadow economy in 76 developing, transition, and
OECD countries is estimated. Average size varies from 12 percent of GDP for OECD …

This paper reexamines the empirical basis for two" facts" that seem to be found in most cross-
section studies of immigrant earnings:(1) the earnings of immigrants grow rapidly as they …

Illicit work, social security fraud, economic crime and other shadow economy activities are
fast becoming an international problem. This second edition uses new data to reassess …

Tax policies seen in developing countries are puzzling on many dimensions, given the
sharp contrast between these policies and both those seen in developed countries and …

Economic activity taking place within the informal sector—traditionally defined as activity
unregulated by law but governed by custom or personal ties—represents an emerging …

To study the problem of widespread youth crime, I analyze a time-allocation model in which
consumers face parametric wages and diminishing marginal returns to crime. The theory …

This book brings together two leading researchers in the field to provide a comprehensive
overview of the shadow economy from a global perspective. Reviewing the advantages and …