000 02899nam a22004455i 4500
001 978-3-540-87401-0
003 DE-He213
005 20140220083255.0
007 cr nn 008mamaa
008 120507s2012 gw | s |||| 0|eng d
020 _a9783540874010
_9978-3-540-87401-0
024 7 _a10.1007/978-3-540-87401-0
_2doi
050 4 _aHD87-87.55
072 7 _aKCP
_2bicssc
072 7 _aPOL024000
_2bisacsh
082 0 4 _a338.9
_223
100 1 _aFeld, Lars P.
_eauthor.
245 1 0 _aUndeclared Work, Deterrence and Social Norms
_h[electronic resource] :
_bThe Case of Germany /
_cby Lars P. Feld, Claus Larsen.
264 1 _aBerlin, Heidelberg :
_bSpringer Berlin Heidelberg,
_c2012.
300 _aX, 143p. 8 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aPreface -- 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.
520 _aFor 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.
650 0 _aEconomics.
650 0 _aEconomic policy.
650 0 _aFinance.
650 1 4 _aEconomics/Management Science.
650 2 4 _aEconomic Policy.
650 2 4 _aPublic Finance & Economics.
700 1 _aLarsen, Claus.
_eauthor.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783540874003
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-540-87401-0
912 _aZDB-2-SBE
999 _c101801
_d101801