La economía sumergida en tiempos de crisis: un análisis del trabajo no declarado en Europa

• Autores: Mónica Pérez-Magro, José María Millán Tapia, Ana María Millán Tapia, María Concepción Román Diaz
• Localización: Revista de estudios andaluces, ISSN-e 2340-2776, ISSN 0212-8594, Nº 34, 2017, págs. 453-501
• Idioma: español
• DOI: 10.12795/rea.2017.i34.16
• Títulos paralelos:
  • The underground economy in times of crisis: an analysis of undeclared work in Europe
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    Este estudio analiza el trabajo no declarado como pieza fundamental en la economía sumergida en la UE-28, haciendo especial énfasis en su cuantificación y evolución, estructura, variabilidad por países y determinantes. Con este objetivo, se aplican métodos de regresión lineal y modelos de elección discreta con variable dependiente binaria sobre la base de los microdatos correspondientes a los Eurobarómetros especiales dedicados al análisis del fenómeno del trabajo no declarado en los años 2007 y 2013. Los resultados muestran la importancia que tienen sobre el trabajo no declarado (i) el grado de aceptación individual del propio fenómeno; (ii) la percepción del riesgo de sanciones; (iii) la situación laboral del sujeto; y (iv) la propia situación macroeconómica. Las implicaciones de estos resultados para el espectro de políticas disponibles para combatir la economía sumergida son también discutidas en este trabajo.

  • English

    This study analyzes undeclared work as a key portion of the shadow economy in the EU-28, with special focus on its incidence, dynamics, structure, differences across countries and underlying determinants. To this end, linear regression and binary discrete choice models are applied to microdata drawn from 2 special Eurobarometers which are designed to explore undeclared work phenomenon in the years 2007 and 2013. Our results stress the importance of (i) the individual assessment of irregular and individualistic behaviours; (ii) the perceived risk of being detected undertaking paid undeclared work; (iii) the occupation; and (iv) the aggregated conditions, as determinants of undeclared work. The implications of these results for the existing policy options for dealing with the shadow economy are also discussed.

• Referencias bibliográficas
  • Ahumada, H., Alvaredo, F. and Canavese, A. (2008). The monetary method to measure the shadow economy: the forgotten problem of the initial...
  • Aigner, D., Schneider, F. and Ghosh, D. (1988). Me and my shadow: estimating the size of the US hidden economy from time series data”, in...
  • Alm, J., Sanchez, I. and De Juan, A. (1995). Economic and non-economic factors in tax compliance. Kyklos 48(1), 3-18. https://doi.org/10.1111/j.1467-6435.1995.tb02312.x
  • Alm, J. and Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology 27(2),...
  • Amendola, A. and Dell’Anno, R. (2010). Institutions and human development in the Latin America shadow economy. Estudios en Derecho y Gobierno...
  • Andreoni, J., Erard, B. and Feinstein, J. (1998). Tax compliance. Journal of Economic Literature 36(4), 818-860.
  • Arrazola, M., Hevia, J., Mauleón, I. y Sánchez, R. (2011). Estimación del volumen de economía sumergida en España. Cuadernos de Información...
  • Asea, P.K. (1996). The informal sector: baby or bath water? Carnegie-Rochester Conference Series on Public Policy 45, 163-171. https://doi.org/10.1016/S0167-2231(96)00022-X
  • Bajada, C. and F. Schneider (2009). Unemployment and the shadow economy in the OECD. Review Economique 60(4), 1011-1033. https://doi.org/10.3917/reco.605.1033
  • Battiston, P., Duncan, D., Gamba, S. and Santoro, A. (2016). Audit publicity and tax compliance: a quasi-natural experiment. LEM Working Paper...
  • Bhattacharyya, D.K. (1999). On the Economic Rationale of Estimating the Hidden Economy. Economic Journal 109(456), 348-359. https://doi.org/10.1111/1468-0297.00438
  • Boeschoten, W.C. and Fase, M.M.G. (1984). The Volume of Payments and the Informal Economy in the Netherlands 1965-1982. M. Nijhoff, Dordrecht,...
  • Buehn, A. and Schneider, F. (2012). Shadow economies around the world: novel insights, accepted knowledge, and new estimates. International...
  • Cagan, P. (1958). The demand for currency relative to the total money supply. Journal of Political Economy 66(3), 302-328. https://doi.org/10.1086/258056
  • Clotfelter, C.T. (1983). Tax evasion and tax rates: an analysis of individual return. Review of Economics and Statistics 65(3), 363-73. https://doi.org/10.2307/1924181
  • Collins, C.C. (2005). The undeclared sector, self-employment and public policy. International Journal of Entrepreneurial Behaviour and Research...
  • Comisión Europea (2007). Undeclared Work in the European Union. Special Eurobarometer 284.
  • Comisión Europea (2014). Undeclared Work in the European Union. Special Eurobarometer 402.
  • Contini, B. (1981). Labor market segmentation and the development of the parallel economy – the Italian experience. Oxford Economic Papers...
  • Contini, B. (1982). The Second Economy of Italy. In Tanzi, V. (Ed) The Underground Economy in the United States and Abroad (pp. 131-159)....
  • Dallago, B. (1990). The Irregular Economy: The ‘Underground Economy’ and the ‘Black Labor Market’. Dartmouth, U.K.: Publishing Co, 224p.
  • Del Boca, D. (1981). Parallel economy and allocation of time. Micros: Quarterly Journal of Microeconomics 4(2), 13-18.
  • Del Boca, D. and Forte, F. (1982). Recent empirical surveys and theoretical interpretations of the parallel economy in Italy. In Tanzi, V....
  • Dell’Anno, R. (2007). The shadow economy in Portugal: an analysis with the MIMIC approach. Journal of Applied Economics 10(2), 253-277.
  • Dell’Anno, R., Gómez-Antonio, M. and Pardo, A. (2007). The shadow economy in three mediterranean countries: France, Spain and Greece. A MIMIC...
  • Dreher, A., Kotsogiannis, C. and McCorriston, S. (2009). How do institutions affect corruption and the shadow economy? International Tax and...
  • Dreher, A. and Schneider, F. (2010). Corruption and the shadow economy: an empirical analysis. Public Choice 144(2), 215-277. https://doi.org/10.1007/s11127-009-9513-0
  • Evans, M., Syrett, S. and Williams, C.C. (2006). Informal Economic Activities and Deprived Neighbourhoods. London: Department of Communities...
  • Feige, E.L. (1979). How big is the irregular economy? Challenge 22(1), 5-13. https://doi.org/10.1080/05775132.1979.11470559
  • Feige, E.L. (1986). A re-examination of the ‘under-ground economy’ in the United States. International Monetary Fund Staff Papers, 33(4),...
  • Feige, E.L. (1996). Overseas holdings of U.S. Currency and the underground economy. In Pozo, S. (Ed) Exploring the Underground Economy (pp....
  • Feld, L.P. and Larsen, C. (2012). Undeclared Work, Deterrence and Social Norms. The Case of Germany. Berlin: Springer, 112p. https://doi.org/10.1007/978-3-540-87401-0
  • Feld, L.P. and Schneider, F. (2010). Survey on the shadow economy and undeclared earnings in OECD countries. German Economic Review 11(2),...
  • Feld, L.P. and Frey, B.S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation....
  • Ferraro, F.J., Campayo, C., Rubio, C.M. y Millán, C.M. (2002). La Economía Sumergida en Andalucía. Sevilla: Consejo Económico y Social de...
  • Fichtenbaum, R. (1989). The productivity slowdown and the underground economy. Quarterly Journal of Business Economics 28(3), 78-90.
  • Fleming, M.H., Roman, J. and Farrell, G. (2000). The shadow economy. Journal of International Affairs 53(2), 387-409.
  • Frey, B.S. and Pommerehne, W. (1984). The hidden economy: state and prospect for measurement. Review of Income and Wealth 30(1), 1-23. https://doi.org/10.1111/j.1475-4991.1984.tb00474.x
  • Frey, B.S. and Weck-Hannemann, H. (1983a). Bureaucracy and the shadow economy: a macro-approach. In Hanusch, H. (Ed) Anatomy of Government...
  • Frey, B.S. and Weck-Hannemann, H. (1983b). Estimating the shadow economy: a ‘naïve’ approach. Oxford Economic Papers 35(1), 23-44. https://doi.org/10.1093/oxfordjournals.oep.a041582
  • Frey B.S. and Weck-Hannemann H. (1984). The hidden economy as an ‘unobservable’ variable. European Economic Review 26(1), 33-53. https://doi.org/10.1016/0014-2921(84)90020-5
  • Friedman, E., Johnson, S., Kaufmann, D. and Zoido-Lobatón, P. (2000). Dodging the grabbing hand: the determinants of unofficial activity in...
  • Gadea, M.D. and Serrano-Sanz, J.M. (2002). The hidden economy in Spain A monetary estimation. Empirical Economics 27(3), 499-527. https://doi.org/10.1007/s001810100093
  • Galindo Calvo, P. (2006). Las complejidades del desarrollo socioeconómico en el caso de Andalucía. Revista de Estudios Andaluces 26, 13-35.
  • Gallin, D. (2001). Propositions on trade unions and informal employment in time of globalization. Antipode 19(4), 531-549. https://doi.org/10.1111/1467-8330.00197
  • Gavira, L. (1996). Las teorías sobre el mercado de trabajo y el problema de la inmigración en Europa: una aproximación. Revista de Estudios...
  • Giachi, S. (2014). Dimensiones sociales del fraude fiscal: confianza y moral fiscal en la España contemporánea. Revista Española de Investigaciones...
  • Giles, D.E.A. (1999a). Measuring the hidden economy: implications for econometric modelling. Economic Journal 109(456), 370-380. https://doi.org/10.1111/1468-0297.00440
  • Giles, D.E.A. (1999b). Modelling the shadow economy and the tax-gap in New Zealand. Empirical Economics 24(4), 621-640. https://doi.org/10.1007/s001810050076
  • Giles, D.E.A., Tedds, L.M. and Werkneh, G. (2002). The Canadian underground and measured economies. Applied Economics 34(18), 2347-2352. https://doi.org/10.1080/00036840210148021
  • Goel, R.K., Saunoris, J.W. and Schneider, F. (2017). Growth in the shadows: effect of the shadow economy on U.S. economic growth over more...
  • Gómez de Antonio, M. y Alañón Pardo, A. (2004). Evaluación y análisis espacial del grado de incumplimiento fiscal para las provincias españolas...
  • González-Fernández, M. and González-Velasco, M.C. (2014). Shadow economy, corruption and public debt in Spain. Journal of Policy Modeling...
  • González-Fernández, M. and González-Velasco, M.C. (2015). Analysis of the shadow economy in the Spanish regions. Journal of Policy Modeling...
  • Grabiner, L. (2000). The Informal Economy. London: HM Treasury, 43p.
  • Gutmann, P.M. (1977). The subterranean economy. Financial Analysts Journal 34(1), 24-27. https://doi.org/10.2469/faj.v33.n6.26
  • Haigner, S., Jenewein, S., Schneider F. and Wakolbinger, F. (2013). Driving forces of informal labour supply and demand in Germany. International...
  • Heckman, J.J. (1977). Sample selection bias as a specification error (with an application to the estimation of labor supply functions). NBER...
  • Helberger, C. and Knepel, H. (1988). How big is the shadow economy? A re-analysis of the unobserved-variable approach of B.S. Frey and H....
  • Hill, R. and Kabir, M. (1996). Tax rates, the tax mix, and the growth of the underground economy in Canada: what can we infer? Canadian Tax...
  • Hofstede, G. (2003). Culture's Consequences: Comparing Values, Behaviors, Institutions and Organizations across Nations, 2nd ed. Sage...
  • Houston, J.F. (1987). Estimating the size and implications of the underground economy. Working paper 87-9, Federal Reserve Bank of Philadelphia.
  • Imamoglu, H. (2016). Re-estimation of the size of underground economy in European countries: MIMIC Approach. International Journal of Economic...
  • Isachsen, A.J. and S. Strøm, S. (1985). The size and growth of the hidden economy in Norway. Review of Income and Wealth 31(1), 21-38. https://doi.org/10.1111/j.1475-4991.1985.tb00496.x
  • Isachsen, A.J.; Klovland, J., and Strøm, S. (1982). The hidden economy in Norway, in Tanzi, V. (Ed) The Underground Economy in the United...
  • Jiménez-Fernández, A. y Martínez-Pardo del Valle, R. (2013). La economía sumergida en España. Documento de Trabajo Nº. 4, Fundación de Estudios...
  • Johnson, S.; Kaufmann, D. and Shleifer, A. (1997). The unofficial economy in transition. Brookings Papers on Economic Activity 0(2), 159-221....
  • Johnson, S.; Kaufmann, D. and Zoido-Lobaton, P. (1998). Regulatory discretion and the unofficial Economy. American Economic Review 88(2),...
  • Kaufmann, D. and Kaliberda, A. (1996). Integrating the unofficial economy into the dynamics of post socialist economies: A framework of analyses...
  • Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press, 264p. https://doi.org/10.1017/cbo9780511628238
  • Klaric, V. (2011). Estimating the size of non-observed economy in Croatia using the MIMIC approach. Financial Theory and Practice 35(1), 59-90.
  • Kluge, J.N., and Libman, A. (2017). Sticks or carrots? Comparing effectiveness of government shadow economy policies in Russia. IOS Working...
  • Kucera, D. and Roncolato, L. (2008). Informal employment: two contested policy issues. International Labor Review 147(3), 321-348. https://doi.org/10.1111/j.1564-913X.2008.00039.x
  • Lacko, M. (1996). Hidden economy in east-European countries in international Comparison. International Institute for Applied Systems Analysis...
  • Lacko, M. (1997). Do power consumption data tell the story? Electricity intensity and the hidden economy in post-Socialist countries. International...
  • Lacko, M. (1998). The hidden economies of Visegrad countries in international comparison: a household electricity approach. In Halpern, L....
  • Langfeldt, E. (1984). The unobserved economy in the Federal Republic of Germany. In Feige, E.L (Ed) The Unobserved Economy, pp. 236-260. Cambridge....
  • Loayza, N.V. (1996). The economics of the informal sector: a simple model and some empirical evidence from Latin America. Carnegie-Rochester...
  • MacAfee, K. (1980). A Glimpse of the hidden economy in the national accounts. Economic Trends 136, 81-87.
  • Martín Díaz, E. (1995). Inmigrantes en Andalucía: Algunas claves para su estudio desde la antropología cultural. Revista de Estudios Andaluces...
  • Mauleón, I. y Escobedo, M.I. (1991). Demanda de dinero y economía sumergida. Hacienda Pública Española 119, 105-122.
  • Mauleón, I. y Sardà. J. (1997). Estimación cuantitativa de la economía sumergida en España. Ekonomiaz 39, 125-135.
  • Mascagni, G.; Nell, C. and Monkam, N. (2017). One size does not fit all: a field experiment on the drivers of tax compliance and delivery...
  • Mazzolini, G., Pagani, L. and Santoro, A. (2017). The deterrence effect of real-world operational tax audits. DEMS Working Paper Series No....
  • Millán, A., Millán, J.M. and Román, C. (2016). The role of start-up incentives on entrepreneurship dynamics in a post-crisis era: evidence...
  • Millán, A., Millán, J.M., Román, C. and Van Stel, A. (2013). How does employment protection legislation influence hiring and firing decisions...
  • Mogensen, G.V., Kvist, H.K., Körmendi, E. and Pedersen, S. (1995). The shadow economy in Denmark 1994: measurement and results. Copenhagen:...
  • Moltó, M.A. (1980). La economía irregular. Una primera aproximación al caso español. Revista Española de Economía 10(3), 33-52.
  • OCDE (2002). Measuring the non-observed economy: a handbook, OECD Publications Service.
  • O'Higgins, M. (1989). Assessing the under-ground economy in the United Kingdom. In Feige, E.L (Ed) The Underground Economies: Tax Evasion...
  • Park, T. (1979). Reconciliation between Personal Income and Taxable Income (1947– 1977). Washington, DC.: Bureau of Economic Analysis.
  • Petersen, HG. (1982). Size of the public sector, economic growth and the informal economy: development trends in the Federal Republic of Germany....
  • Pedersen, S. (2003). The shadow economy in Germany, Great Britain and Scandinavia: a measurement based on questionnaire service. Copenhagen:...
  • Pickhardt, M. and Sardà, J. (2011). The size of the underground economy in Germany: a correction of the record and new evidence from the modified-cash-deposit-ratio...
  • Pickhardt, M. and Sardà, J. (2015). Size and causes of the underground economy in Spain: a correction of the record and new evidence from...
  • Portes, A. (1994). When more can be less: labor standards, development, and the informal economy, in Rakowski, C.A. (Ed) Contrapunto: the...
  • Portes, A. (1996). The informal economy. In Pozo, S. (Ed) Exploring the Underground Economy, pp. 147-165. Michigan. W.E. Upjohn Institute...
  • Portes, A. and Haller, W. (2005). The informal economy. In Smelser, N.J. and Swedberg, R. (Eds) The Handbook of Economic Sociology, 2nd ed.,...
  • Portillo Navarro, M.J., Ortiz García, P. y Morales González, F. (2017). Fraude fiscal, turismo y economía sumergida en España. Un análisis...
  • Prado-Domínguez, J. (2004). Una estimación de la economía informal en España, según un enfoque monetario, 1964-2001. El Trimestre Económico...
  • Riahi-Belkaoui, A. (2004). Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International...
  • Richardson, G. (2006). Determinants of tax evasion: a cross-country investigation. Journal of International Accounting, Auditing and Taxation...
  • Román, C., Congregado, E. and Millán, J.M. (2013). Start-up incentives: entrepreneurship policy or active labour market programme? Journal...
  • Román, C.; Congregado, E. and Millán, J.M. (2011). Dependent self-employment as a way to evade employment protection legislation. Small Business...
  • Sardà, J. (2014). La economía sumergida pasa factura. El avance del fraude en España durante la crisis. Técnicos del Ministerio de Hacienda...
  • Schneider, F. (1994). Can the shadow economy be reduced through major tax reforms? An empirical investigation for Austria. Public Finance...
  • Schneider, F. (1997). The shadow economies of Western Europe. Economic Affairs 17(3), 42-48. https://doi.org/10.1111/1468-0270.00041
  • Schneider, F. (2005). Shadow economies around the world: what do we really know? European Journal of Political Economy 21(3), 598-642. https://doi.org/10.1016/j.ejpoleco.2004.10.002
  • Schneider, F. (2008). The shadow economy in Germany: a blessing or a curse for the official economy? Economic Analysis and Policy 38(1), 89-111....
  • Schneider, F. (2010). The Influence of public institutions on the shadow economy: an empirical investigation for OECD countries. European...
  • Schneider, F. (2013). The shadow economy in Europe, 2013. A.T. Kerney, VISA, Johannes Kepler Universität Linz.
  • Schneider, F. (2015). Size and development of the shadow economy of 31 European and 5 other OECD Countries from 2003 to 2015: different developments....
  • Schneider, F. (2016a). Estimating the size of the shadow economies of highly-developed countries: selected new results. CESifo DICE Report:...
  • Schneider, F. (2016b). Estimating the size of the shadow economy: methods, problems and open questions. Turkish Economic Review 3(2), 256,...
  • Schneider, F. and Enste, D.H. (2000). Shadow economies: size, causes, and consequences. Journal of Economic Literature 38(1), 77-114. https://doi.org/10.1257/jel.38.1.77
  • Schneider, F. and Williams, C.C. (2013). The Shadow Economy. London: Institute of Economic Affairs, 96p. https://doi.org/10.1017/cbo9781139542289
  • Simon, C.P. and Witte, D.A. (1982). Beating the System: The Underground Economy. Boston: Urban House, 310p.
  • Smith, J.D. (1985). Market motives in the informal economy.In Gaertner, W. and Wenig, A. (Eds) The Economics of the Shadow Economy, pp. 161-177....
  • Tanzi, V. (1980). The underground economy in the United States: estimates and implications. Banca Nazionale del Lavoro 135(4), 427-453.
  • Tanzi, V. (1982). A second (and more skeptical) look at the underground economy in the United States. In Tanzi, V. (Ed) The Underground Economy...
  • Tanzi, V. (1983). The underground economy in the United States: annual estimates, 1930-1980. International Monetary Fund Staff Papers, 30(2),...
  • Tanzi, V. (1986). The underground economy in the United States. Reply to comments by Feige, Thomas, and Zilberfarb. International Monetary...
  • Tanzi, V. (1999). Uses and abuses of estimates of the underground economy. Economic Journal 109(3), 338-347. https://doi.org/10.1111/1468-0297.00437
  • Tedds, L.M. and Giles, D.E.A. (2000). Modelling the underground economies in Canada and New Zealand: a comparative analysis, Econometrics...
  • Teobaldelli, D. (2011). Federalism and the shadow economy. Public Choice 146(3-4), 269-269.
  • Teobaldelli, D. and Schneider, F. (2012). Beyond the veil of ignorance: the influence of direct democracy on the shadow economy. CESifo Working...
  • Thomas, J.J. (1986). The underground economy in the United States: a comment on Tanzi. International Monetary Fund Staff Papers 33(4), 782-789....
  • Thomas, J.J. (1992). Informal Economic Activity. LSE Handbooks in Economics. London: Harvester Wheatsheaf, 529p.
  • Thomas, J.J. (1999). Quantifying the black economy: ‘measurement without theory’ yet again?. Economic Journal 109(456), 381-89. https://doi.org/10.1111/1468-0297.00441
  • Torgler, B. and Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology...
  • Van Eck, R. and Kazemier, B. (1988). Features of the hidden economy in the Netherlands. Review of Income and Wealth 34(3), 251-273. https://doi.org/10.1111/j.1475-4991.1988.tb00570.x
  • Vaquero García, A., Lago Peñas, S. and Fernández Leiceaga, X. (2015). Economía sumergida y fraude fiscal en España. ¿Qué es lo que sabemos?...
  • Webb, J.W., Bruton, G.D., Tihanyi, L. and Ireland, R.D. (2013). Research on entrepreneurship in the informal economy: framing a research agenda....
  • Williams, C.C. (2005). The undeclared sector, self-employment and public policy. International Journal of Entrepreneurial Behavior and Research...
  • Williams, C.C. (2008). Cross-national variations in undeclared work: results from a survey of 27 European countries. International Journal...
  • Williams, C.C. (2009a). Tackling undeclared work in Europe: lessons from a 27-nation survey. Policy Studies 30(2), 143-162. https://doi.org/10.1080/01442870902723667
  • Williams, C.C. (2009b). Formal and informal employment in Europe: beyond dualistic representations. European Urban and Regional Studies 16(2),...
  • Williams, C.C. (2013). Evaluating cross-national variations in the extent and nature of informal employment in the European Union. Industrial...
  • Williams, C.C. and Franic, J. (2015). Tackling the propensity towards undeclared work: some policy lessons from Croatia. South East European...
  • Williams, C.C. and Lansky, M.A. (2013). Informal employment in developed and developing economies: perspectives and policy responses. International...
  • Williams, C.C. and Nadin, S. (2012). Tackling the hidden enterprise culture: government policies to support the formalization of informal...
  • Williams, C.C. and Padmore, J. (2013). Envelope wages’ in the European Union. International Labour Review 152 (3-4), 411-430. https://doi.org/10.1111/j.1564-913X.2013.00186.x
  • Williams, C.C. and Rodgers, P. (2013). The Role of Informal Economies in the Post-Soviet World: The End of Transition? London: Routledge Publishing...
  • Williams, C.C. and Schneider, F. (2016). Measuring the Global Shadow Economy: The Prevalence of Informal Work and Labour. Edward Elgar Publising...
  • Williams, C.C. and Windebank, J. (1995). Black market work in the European Community: peripheral work for peripheral localities? International...
  • Williams, C.C., Franic, J. and Dzhekova, R. (2014). Explaining the undeclared economy in Bulgaria: an institutional asymmetry perspective....