丹·鲍利所著的《地下经济》,是目前出版的较为详尽地分析地下经济活动的著作。 地下经济,又称隐形经济、黑经济,它是指不向政府申报收入,政府无法对其进行控制和税收管理,其产值没纳入国民生产总值的经济活动。它的内容主要有:地下工厂、兼职、走私、行贿、偷税漏税等等。由于地下经济活动游离于政府控制之外,收入全部归经营者自己占有,其后果,除了国库没有得到应有的收入外,这股政府看不见、摸不着的货币潜流对国民经济正常秩序的冲击,也使理论家和政策的决策者们大伤脑筋。有人认为, The “underground economy” by Danny Bowley is the most current book published that analyzes underground economic activity. Underground economy, also known as invisible economy, black economy, refers to the economic activity of not declaring income to the government, not being able to control the government and tax administration, and whose output value is not included in the gross national product. Its main contents are: underground factories, part-time, smuggling, bribery, tax evasion and so on. Since underground economic activities are free from government control, the revenues are entirely owned by the operators themselves. As a consequence, in addition to the fact that the treasury does not receive due income, the impact of the invisible and insolent currency undercurrent on the normal order of the national economy , But also to brainstorms theorists and policy makers. Some people think,