عنوان مقاله [English]
In this paper, in the first part, we have reviewed the literature on the informal economy form the point of veiw of the causes, impacts on the formal sector and methods of estimation. In the second part, by using a cross - country econometric model, consisted of 63 countries, we have worked on the determinats of the size informal economy. The results indicate that, the tax
burden, regulation intensity, government intervention, corruption and rent-seeking are significant elements in explaining the behavior of the informal economy.