skip to content
Income tax evasion : theory and measurment Preview this item
ClosePreview this item
Checking...

Income tax evasion : theory and measurment

Author: H Elffers
Publisher: Deventer : Kluwer, 1991.
Series: Burger en belastingen, 9.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
Methodological study to identify tax evaders and honest taxpayers. An observation study of the assessment process inside the Tax Inspectorate addresses the issue of reproducibility of tax assessment. In an accompanying survey, taxpayers are asked whether they have evaded, and they are confronted with the vision of the inspector. A comparison of both approaches to identifying tax evaders shows that quite different  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Genre/Form: Case studies
Document Type: Book
All Authors / Contributors: H Elffers
ISBN: 9020014315 9789020014310
OCLC Number: 28502789
Description: ix, 239 pages : illustrations ; 24 cm.
Series Title: Burger en belastingen, 9.
Responsibility: Henk Elffers.

Abstract:

Methodological study to identify tax evaders and honest taxpayers. An observation study of the assessment process inside the Tax Inspectorate addresses the issue of reproducibility of tax assessment. In an accompanying survey, taxpayers are asked whether they have evaded, and they are confronted with the vision of the inspector. A comparison of both approaches to identifying tax evaders shows that quite different pictures of the tax evader arise. A social psychological model of individual tax evasion behaviour is proposed and tested. Finally a number of countermeasures against tax evading are discussed.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/28502789> # Income tax evasion : theory and measurment
    a schema:CreativeWork, schema:Book ;
    library:oclcnum "28502789" ;
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/ne> ;
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1097249638#Place/deventer> ; # Deventer
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/tax_evasion> ; # tax evasion
    schema:about <http://id.worldcat.org/fast/1143761> ; # Tax evasion--Psychological aspects
    schema:about <http://dewey.info/class/336.241609492/e20/> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/tax_evasion_psychological_aspects_case_studies> ; # Tax evasion--Psychological aspects--Case studies
    schema:about <http://id.worldcat.org/fast/1143749> ; # Tax evasion
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/belastingvermijding> ; # Belastingvermijding
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/tax_evasion_netherlands_case_studies> ; # Tax evasion--Netherlands--Case studies
    schema:about <http://id.loc.gov/authorities/subjects/sh2010115583> ; # Tax evasion--Netherlands
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/tax_evasion_economic_aspects_netherlands_case_studies> ; # Tax evasion--Economic aspects--Netherlands--Case studies
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/belastingrecht> ; # Belastingrecht
    schema:about <http://id.worldcat.org/fast/1204034> ; # Netherlands.
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/tax_evasion_psychological_aspects> ; # Tax evasion--Psychological aspects
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/evasion_fiscale_pays_bas> ; # Évasion fiscale--Pays-Bas
    schema:about <http://experiment.worldcat.org/entity/work/data/1097249638#Topic/inkomstenbelasting> ; # Inkomstenbelasting
    schema:bookFormat bgn:PrintBook ;
    schema:creator <http://viaf.org/viaf/50848940> ; # H. Elffers
    schema:datePublished "1991" ;
    schema:description "Methodological study to identify tax evaders and honest taxpayers. An observation study of the assessment process inside the Tax Inspectorate addresses the issue of reproducibility of tax assessment. In an accompanying survey, taxpayers are asked whether they have evaded, and they are confronted with the vision of the inspector. A comparison of both approaches to identifying tax evaders shows that quite different pictures of the tax evader arise. A social psychological model of individual tax evasion behaviour is proposed and tested. Finally a number of countermeasures against tax evading are discussed."@en ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/1097249638> ;
    schema:genre "Case studies"@en ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/1097249638#Series/burger_en_belastingen> ; # Burger en belastingen ;
    schema:name "Income tax evasion : theory and measurment"@en ;
    schema:productID "28502789" ;
    schema:publication <http://www.worldcat.org/title/-/oclc/28502789#PublicationEvent/deventer_kluwer_1991> ;
    schema:publisher <http://experiment.worldcat.org/entity/work/data/1097249638#Agent/kluwer> ; # Kluwer
    schema:workExample <http://worldcat.org/isbn/9789020014310> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/28502789> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/1097249638#Series/burger_en_belastingen> # Burger en belastingen ;
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/28502789> ; # Income tax evasion : theory and measurment
    schema:name "Burger en belastingen ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/1097249638#Topic/belastingvermijding> # Belastingvermijding
    a schema:Intangible ;
    schema:name "Belastingvermijding"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1097249638#Topic/evasion_fiscale_pays_bas> # Évasion fiscale--Pays-Bas
    a schema:Intangible ;
    schema:name "Évasion fiscale--Pays-Bas"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1097249638#Topic/inkomstenbelasting> # Inkomstenbelasting
    a schema:Intangible ;
    schema:name "Inkomstenbelasting"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1097249638#Topic/tax_evasion_economic_aspects_netherlands_case_studies> # Tax evasion--Economic aspects--Netherlands--Case studies
    a schema:Intangible ;
    schema:name "Tax evasion--Economic aspects--Netherlands--Case studies"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1097249638#Topic/tax_evasion_netherlands_case_studies> # Tax evasion--Netherlands--Case studies
    a schema:Intangible ;
    schema:name "Tax evasion--Netherlands--Case studies"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1097249638#Topic/tax_evasion_psychological_aspects_case_studies> # Tax evasion--Psychological aspects--Case studies
    a schema:Intangible ;
    schema:name "Tax evasion--Psychological aspects--Case studies"@en ;
    .

<http://id.loc.gov/authorities/subjects/sh2010115583> # Tax evasion--Netherlands
    a schema:Intangible ;
    schema:name "Tax evasion--Netherlands"@en ;
    .

<http://id.worldcat.org/fast/1143749> # Tax evasion
    a schema:Intangible ;
    schema:name "Tax evasion"@en ;
    .

<http://id.worldcat.org/fast/1143761> # Tax evasion--Psychological aspects
    a schema:Intangible ;
    schema:name "Tax evasion--Psychological aspects"@en ;
    .

<http://id.worldcat.org/fast/1204034> # Netherlands.
    a schema:Place ;
    schema:name "Netherlands." ;
    .

<http://viaf.org/viaf/50848940> # H. Elffers
    a schema:Person ;
    schema:familyName "Elffers" ;
    schema:givenName "H." ;
    schema:name "H. Elffers" ;
    .

<http://worldcat.org/isbn/9789020014310>
    a schema:ProductModel ;
    schema:isbn "9020014315" ;
    schema:isbn "9789020014310" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.