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Undeclared Work, Deterrence and Social Norms : the Case of Germany

Author: Lars P Feld; Claus Larsen
Publisher: Berlin, Heidelberg : Springer Berlin Heidelberg, 2012.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Publication:Undeclared work, deterrence and social norms.
Summary:
-- For a long time, it has been the declared aim in many countries to fight tax evasion in all its different manifestations, from undeclared work by cleaners and gardeners in private households to tax evasion in the international capital markets. This study focuses on the phenomenon of undeclared work and the case of Germany, presenting the most comprehensive analysis of tax non-compliance for Germany to date, based  Read more...
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Genre/Form: Online-Publikation
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Lars P Feld; Claus Larsen
ISBN: 9783540874010 3540874011 9783540874003 3540874003
OCLC Number: 798652558
In: Feld, Lars P
Notes: Business and Economics (Springer-11643).
Description: 1 Online-Ressource
Contents: Preface.- 1 Introduction.- 2 Defining and Measuring Undeclared Work.- 3 The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions.- 4 Deterrence in Germany: A Primer.- 5 Design of the Survey.- 6 The Incidence of Undeclared Work.- 7 The Extent of Undeclared Work in Germany 2001 - 2007.- 8 The Impact of Deterrence on Undeclared Work.- 9 The Impact of Tax Policy on Undeclared Work.- 10 The Impact of Social Norms on Undeclared Works.- 11 Conclusions.- 12 Appendix.
Responsibility: by Lars P. Feld, Claus Larsen.

Abstract:

For a long time, it has been the declared aim in many countries to fight tax evasion in all its different manifestations, from undeclared work by cleaners and gardeners in private households to tax  Read more...

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