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Carte Undeclared Work, Deterrence and Social Norms Lars P. Feld

Undeclared Work, Deterrence and Social Norms

The Case of Germany

Autor: Lars P. Feld, Claus Larsen
Limbă: engleză
Legare: Copertă tare
Editura: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Disponibilitate: În depozitul extern
Expediem în 10-13 zile
550.04 lei
For a long time, it has been the declared aim in many countries to fight tax evasion in all its diff...

Informații despre carte

Autor
Lars P. Feld, Claus Larsen
Limbă
engleză
Legare
Carte - Copertă tare
Publicat
2009
Pagini
146
EAN
9783540874003
ISBN
3540874003
Enbook ID
01570610
Editura
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Greutate
407
Dimensiuni
155 x 235 x 13

Descriere completă

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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