Faktor Penyebab Shadow Economy (skripsi tesis dan disertasi)

Menurut Schneider (2013) ada empat faktor utama yang menjadi motivasi
orang-orang melibatkan diri pada shadow economy yaitu sebagai berikut :
1) Savings. By working outside the active economy, participants can
avoid taxes and possibly social security payments, circumvent tax
and labour regulations, and sidestep paperwork. A strong causal
relationship exists between a country's tax rate and the size of its 
shadow economy. This relationship is especially pronounced
during downturns.
2) Lack of a "guilty conscience”. The shadow economy is often
considered a normal part of society. This attitude is prevalent in
countries where the perceived quality of state institutions and
benefits is low or confidence in the state has been shaken
3) Low risk of detection. Participating in the shadow economy is
illegal, but the less chance there is of getting caught and the lower
the penalties, the more individuals will consider the risk
worthwhile. Thus, reducing the shadow economy requires a clear
legal stance and the strength of law enforcement.
4) Ease of participation. Paying with cash makes it easier to engage
in the shadow economy, since cash payments cannot be traced. The
shadow economy is clearly a cash-based economy, and cash is the
fuel in its engine.