Estimating the Volume of Undeclared Work

In this project, the focus is on gainful activities that are legal but deliberately concealed from the authorities in order to avoid paying taxes or social security contributions. While different ways of measuring or estimating the volume of undeclared work have been proposed, all of them have limitations. Against this background, this research projects aims to describe the current state of research and to explore possible ways of gaining new insights into the determinants, the different forms and the volume of undeclared work.