<section name="raw">
    <SEQUENTIAL>
      <record key="001" att1="001" value="180693" att2="180693">001   180693</record>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Aufsatz, Zeitschrift</field>
      <field key="076" subkey="">Ökonomie</field>
      <field key="079" subkey="y">http://dx.doi.org/10.1111/j.1468-0475.2010.00509.x</field>
      <field key="079" subkey="z">Feld, Lars P. - et al., Survey on the Shadow Economy and Uncleared Earnings in OECD Countries (pdf)</field>
      <field key="100" subkey="">Feld, Lars P.</field>
      <field key="103" subkey="">University of Heidelberg</field>
      <field key="104" subkey="a">Schneider, Friedrich</field>
      <field key="107" subkey="">Johannes Kepler University, Linz</field>
      <field key="331" subkey="">Survey on the Shadow Economy and Uncleared Earnings in OECD Countries</field>
      <field key="542" subkey="">1465-6485</field>
      <field key="544" subkey="n">GER11.2010(2);1</field>
      <field key="590" subkey="">German Economic Review</field>
      <field key="596" subkey="a">11.2010, issue 2, 109 - 149</field>
      <field key="700" subkey="">K42</field>
      <field key="700" subkey="">H26</field>
      <field key="700" subkey="">D78</field>
      <field key="720" subkey="">Shadow economy</field>
      <field key="720" subkey="">Undeclared work</field>
      <field key="720" subkey="">Deterrence</field>
      <field key="720" subkey="">Tax morale</field>
    </SEQUENTIAL>
  </section>