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Author: Michael Pickhardt
Publisher: Edward Elgar Publishing
ISBN: 1781006741
Category : Business & Economics
Languages : en
Pages : 209
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Book Description
Issues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction. Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read.
Author: Michael Pickhardt
Publisher: Edward Elgar Publishing
ISBN: 1781006741
Category : Business & Economics
Languages : en
Pages : 209
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Book Description
Issues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction. Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read.
Author: Friedrich Schneider
Publisher: Cambridge University Press
ISBN: 1107034841
Category : Business & Economics
Languages : en
Pages : 225
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Book Description
This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.
Author: David J. Pyle
Publisher: Springer
ISBN: 1349084883
Category : Business & Economics
Languages : en
Pages : 224
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Book Description
This book attempts to review and summarize the mostly obscure professional literature on tax evasion and the black economy to produce a text that informs both the popular and political debate about the issues involved.
Author: Gorana Krstić
Publisher: Springer
ISBN: 331913437X
Category : Political Science
Languages : en
Pages : 179
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Book Description
The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern European countries are estimated using two different methods (the MIMIC method and household-tax-compliance method). Micro-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow economy from the perspective of enterprises and entrepreneurs. The authors identify the types of shadow economy at work in business entities, the determinants of shadow economy participation, and the impact of competition from the informal sector on businesses. Readers will learn both about the potential fiscal effects of reducing the shadow economy to the levels observed in more developed countries and the effects that formalization of the shadow economy can have on economic growth.
Author: Friedrich Schneider
Publisher: Edward Elgar Publishing
ISBN: 0857930885
Category : Business & Economics
Languages : en
Pages : 543
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Book Description
This original and insightful handbook presents the latest research on the size and development of the shadow economy (also known as the black or underground economy), an integral component of the most developing and many developed countries' economies.
Author: Maximilian Edelbacher
Publisher: CRC Press
ISBN: 1482255324
Category : Computers
Languages : en
Pages : 235
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Book Description
Fueled by corruption, fraud, and organized crime, the shadow economyalso known as the informal, black market, illegal, or underground economyis currently on the rise worldwide. Corruption, Fraud, Organized Crime, and the Shadow Economy addresses shadow economies and the players involved by examining various aspects of criminal law and prosecution
Author: Colin C. Williams
Publisher: Edward Elgar Publishing
ISBN: 1782546049
Category : Business & Economics
Languages : en
Pages : 287
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Book Description
Beginning with a review of the extent of undeclared work, the author discusses the discrepancies between regions and the potential impacts of the economic crisis, comparing the nature of the potential solutions available with those actually adopted. Th
Author: Friedrich Schneider
Publisher: Cambridge University Press
ISBN: 1107311446
Category : Business & Economics
Languages : en
Pages : 225
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Book Description
Illicit work, social security fraud, economic crime and other shadow economy activities are fast becoming an international problem. This second edition uses new data to reassess currency demand and the model approach to estimate the size of the shadow economy in 151 developing, transition, and OECD countries. This updated edition argues that during the 2000s the average size of the shadow economy varied from 19 per cent of GDP for OECD countries, to 30 per cent for transition countries, to 45 per cent for developing countries. It examines the causes and consequences of this development using an integrated approach to explain deviant behaviour that combines findings from economic, sociological, and psychological research. The authors suggest that increasing taxation and social security contributions, rising state regulatory activities, and the decline of the tax morale are all driving forces behind this growth, and they propose a reform of state public institutions in order to improve the dynamics of the official economy.
Author: Mr.Friedrich Schneider
Publisher: International Monetary Fund
ISBN: 9781589060968
Category : Business & Economics
Languages : en
Pages : 24
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Book Description
Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on overall economic growth. How can states limit the size of the shadow economy, and does it matter that it exists?
Author: Frank A. Cowell
Publisher: Mit Press
ISBN: 9780262532488
Category : Business & Economics
Languages : en
Pages : 267
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Book Description
Tax scams involving the rich and famous make eye-catching news copy. They also arepart of a significant and growing economic problem - the "shadow economy" that defrauds thegovernment. Frank Cowell is one of the worlds leading contributors to the theoretical economicanalysis of tax evasion. In this book he systematically studies the underground economy to examinehow certain types of economic analysis can be applied to tax evaders. He also recommends measuresthat can be taken to counteract the problem.Cowell's investigation raises questions that go to theheart of public economics and reveals the shortcomings of applying standard economic models of crimeto tax evasion. He develops an analytical framework that shows how the underground economy grows andsuggests simple economic mechanisms that will induce the behavior that leads to tax evasion.Havinglaid the analytical groundwork, Cowell turns to policy. He observes that standard welfare-basedarguments against cheating are "decidedly flaccid" and points toward an enforcement policy that isinformed by economic analysis, particularly in terms of scope and practicality.Frank A. Cowell isReader in Economics at the London School of Economics and the author of Measuring Inequality andMicroeconomic Principles.
