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  • 1
    Online-Ressource
    Online-Ressource
    Cheltenham, U.K : Edward Elgar
    ISBN: 9781781006740
    Sprache: Englisch
    Seiten: 1 Online-Ressource (viii, 200 pages) , diagrams
    Serie: Edward Elgar E-Book Archive
    Paralleltitel: Erscheint auch als Tax evasion and the shadow economy
    DDC: 338.5
    RVK:
    Schlagwort(e): Steuervermeidung ; Steuerstrafrecht ; Schattenwirtschaft ; Industrieländer ; Corporations Corrupt practices ; Tax evasion ; Informal sector (Economics) ; Electronic books ; Konferenzschrift ; Bibliografie ; Steuerhinterziehung ; Schattenwirtschaft
    Kurzfassung: 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.
    URL: Volltext  (Deutschlandweit zugänglich)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Cheltenham, UK : Edward Elgar Publishing
    ISBN: 9781035305667
    Sprache: Englisch
    Seiten: 1 Online-Ressource (x, 281 pages) , illustration
    Serie: INFER advances in economic research
    Paralleltitel: Erscheint auch als
    Paralleltitel: Erscheint auch als The shadow economy, corruption and governance
    DDC: 338.5
    RVK:
    Schlagwort(e): 1999-2004 ; Politisches System ; Institutionelle Infrastruktur ; Schattenwirtschaft ; Korruption ; Welt ; Informal sector (Economics) ; Corporations Corrupt practices ; Political corruption ; Informal sector (Economics) ; Corporations Corrupt practices ; Political corruption ; Konferenzschrift ; Schattenwirtschaft ; Regierung ; Korruption
    Kurzfassung: This book contributes to the current debates on the shadow economy and related issues of tax evasion and corruption. The approach taken here is one that will develop a better understanding of these related issues, which are increasingly seen as impediments to country competitiveness and economic growth. Economists and policymakers are increasingly focused on how the shadow economy operates. The contributors discuss how effective corporate governance may help to reduce both the occurrence and effects of illegal activities. The book begins by considering institutional governance and how issues such as economic growth and development can be better understood by gaining a deeper understanding of the decision-making process. The importance of collective persuasion and collective decision-making in an institutional context is illustrated. The remainder of the work details a series of empirical studies outlining the role of governance and institutional capacity in assessing economic performance, the role of political competition in reducing corruption and measures of, and influences on, corruption in different countries around the world. Institutions such as the WTO, World Bank and the IMF will find much to engage them in this book as will policy makers in government and research policy agencies. It will also hold great appeal to academics (postgraduate and above) in the fields of political economy, economic development and international economics
    Beschreibung / Inhaltsverzeichnis: Contents: Preface -- Part I: Overview -- 1. Governance and illegal activities: A survey of recent developments and issues / Michael Pickhardt and Edward Shinnick -- Part II: Key issues of institutional governance -- 2. The political economy of governance and development: Towards a new worldview / Ismail Adams -- 3. A dynamic theory of collective persuasion / Athanassios Pitsoulis -- 4. On the optimal sanction structure when individuals are imperfectly informed about the probability of apprehension / Tim Friehe -- Part III: Empirical studies on institutions, governance corruption and the shadow economy -- 5. Institutional capacity and the celtic tiger economy: Ireland in comparative perspective / Frank Barry -- 6. Reducing petty corruption: What role for a more competitive political system? / John K. Wilson -- 7. Shadow economies and corruption all over the world: What do we really know? / Friedrich Schneider -- 8. Determinants of shadow economy in tunisia and algeria: A firm-level analysis / Clara Delavallade -- 9. "it's a lot, but let it stay": How tax evasion is perceived across Italy / Carlo Fiorio and Alberto Zanardi -- 10. Why do individuals evade payroll and income taxation in Estonia? / Kenneth A. Kriz, Jaanika Meriküll, Alari Paulus, Karsten Staehr -- Index.
    Anmerkung: Includes bibliographical references and index
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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