Coverart for item
The Resource Undeclared work, deterrence and social norms : the case of Germany, Lars P. Feld, Claus Larsen, (electronic resource)

Undeclared work, deterrence and social norms : the case of Germany, Lars P. Feld, Claus Larsen, (electronic resource)

Label
Undeclared work, deterrence and social norms : the case of Germany
Title
Undeclared work, deterrence and social norms
Title remainder
the case of Germany
Statement of responsibility
Lars P. Feld, Claus Larsen
Creator
Contributor
Author
Subject
Language
eng
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 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. --
Assigning source
Provided by Publisher
Cataloging source
NhCcYBP
http://library.link/vocab/creatorDate
1966-
http://library.link/vocab/creatorName
Feld, Lars P.
Illustrations
illustrations
Index
no index present
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Larsen, Claus
  • Ebooks Corporation
Series statement
ProQuest Ebook Central
http://library.link/vocab/subjectName
  • Tax evasion
  • Black market
Label
Undeclared work, deterrence and social norms : the case of Germany, Lars P. Feld, Claus Larsen, (electronic resource)
Link
http://ezproxy.eui.eu/login?url=http://www.EUI.eblib.com/EBLWeb/patron/?target=patron&extendedid=P_971700_0
Instantiates
Publication
Contents
The Case of Germany -- Preface -- Chapter 1: Introduction -- Chapter 2: Defining and Measuring Undeclared Work -- Chapter 3: The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions -- Chapter 4: Deterrence in Germany: A Primer -- Chapter 5: Design of the Survey -- Chapter 6: The Incidence of Undeclared Work in Germany 2001-2007 -- Chapter 7: The Extent of Undeclared Work in Germany 2001-2007 -- Chapter 8: The Impact of Deterrence on Undeclared Work -- Chapter 9: The Impact of Tax Policy on Undeclared Work -- Chapter 10: The Impact of Social Norms on Undeclared Work -- Chapter 11: Conclusions -- Appendix -- References -- Index -- BIBLIOGRAPHIC
Control code
u396177
Dimensions
unknown
Extent
1 online resource
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9783540874010
Other physical details
illustrations (some coloured)
Specific material designation
remote
System control number
(OCoLC)793599906
Label
Undeclared work, deterrence and social norms : the case of Germany, Lars P. Feld, Claus Larsen, (electronic resource)
Link
http://ezproxy.eui.eu/login?url=http://www.EUI.eblib.com/EBLWeb/patron/?target=patron&extendedid=P_971700_0
Publication
Contents
The Case of Germany -- Preface -- Chapter 1: Introduction -- Chapter 2: Defining and Measuring Undeclared Work -- Chapter 3: The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions -- Chapter 4: Deterrence in Germany: A Primer -- Chapter 5: Design of the Survey -- Chapter 6: The Incidence of Undeclared Work in Germany 2001-2007 -- Chapter 7: The Extent of Undeclared Work in Germany 2001-2007 -- Chapter 8: The Impact of Deterrence on Undeclared Work -- Chapter 9: The Impact of Tax Policy on Undeclared Work -- Chapter 10: The Impact of Social Norms on Undeclared Work -- Chapter 11: Conclusions -- Appendix -- References -- Index -- BIBLIOGRAPHIC
Control code
u396177
Dimensions
unknown
Extent
1 online resource
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9783540874010
Other physical details
illustrations (some coloured)
Specific material designation
remote
System control number
(OCoLC)793599906

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