Undeclared Work, Deterrence and Social Norms

Name: Undeclared Work, Deterrence and Social Norms
Brand: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
SKU: 9783642432415
Price: 105.3 EUR
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The Case of Germany

Автор: Lars P. Feld, Claus Larsen

Език:

Корици: С меки корици

Издател: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG

Наличност: Външен склад

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For a long time, it has been the declared aim in many countries to fight tax evasion in all its diff...

Информация за книгата

Автор

Lars P. Feld, Claus Larsen

Език

Английски език

Корици

Книга - С меки корици

Издадена

2014

страници

146

EAN

9783642432415

ISBN

3642432417

Enbook ID

02775709

Издател

Springer-Verlag Berlin and Heidelberg GmbH & Co. KG

Теглоt

248

Размери

155 x 235 x 9

Пълно описание

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 on surveys conducted by the Rockwool Foundation.§§Theoretically, the analysis starts from the standard model of tax evasion as being influenced by the subjectively perceived extent of deterrence, the perceived marginal tax burden and social norms. Evidence is provided on the impact of deterrence and other factors on tax non-compliance, and several descriptive statistics are presented to better illustrate the natrure of undeclared work with regard to industry, region, education and other socio-economic characteristics.§

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Undeclared Work, Deterrence and Social Norms

The Case of Germany

Информация за книгата

Пълно описание

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