Téléchargez le livre : Undeclared Work, Deterrence and Social Norms

Undeclared Work, Deterrence and Social Norms

The Case of Germany

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Éditeur :

Springer


Paru le : 2012-05-08



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Description

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.
Pages
146 pages
Collection
n.c
Parution
2012-05-08
Marque
Springer
EAN papier
9783540874003
EAN EPUB
9783540874010
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
14
Taille du fichier
410 Ko
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Prix
94,94 €

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