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Undeclared Work, Deterrence and Social Norms: The Case of Germany

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Feldname	Details
Vorliegende Sprache	eng
Hinweise auf parallele Ausgaben	33103946X Buchausg. u.d.T.: ‡Feld, Lars P., 1966 - : Undeclared work, deterrence and social norms
ISBN	978-3-540-87400-3
Name	Feld, Lars P.
Name	Larsen, Claus
ANZEIGE DER KETTE	Larsen, Claus
T I T E L	Undeclared Work, Deterrence and Social Norms
Zusatz zum Titel	The Case of Germany
Verlagsort	Berlin, Heidelberg
Verlag	Springer Berlin Heidelberg
Erscheinungsjahr	2012
Erscheinungsjahr	2012
Umfang	Online-Ressource (X, 143p. 8 illus, digital)
Reihe	SpringerLink. Bücher
Notiz / Fußnoten	Description based upon print version of record
Weiterer Inhalt	Undeclared Work, Deterrence and Social Norms; The Case of Germany; Preface; Contents; Chapter 1: Introduction; Chapter 2: Defining and Measuring Undeclared Work; 2.1 Definition; 2.2 Methods of ``Measuring the Unmeasurable´´; 2.2.1 Indirect Methods of Measurement; 2.2.2 Direct Methods of Measurement; 2.3 A Comparison of Methods of Measurement; 2.4 The Method of Choice in this Study; 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; 4.1 Punishing Tax Cheating by Fines and Imprisonment. 4.2 Deterring Tax Cheating by Auditing and Tax Inspections4.3 A Uniform Framework to Deter Tax Cheating Since 2004; Chapter 5: Design of the Survey; 5.1 Reasons for Choosing the Survey Method; 5.2 How to Measure Undeclared Work in the Survey; 5.3 Adapting the Survey to Germany; 5.4 Conducting the Structured Interviews; Chapter 6: The Incidence of Undeclared Work in Germany 2001-2007; 6.1 The Proportion of the Population Engaged in Undeclared Work; 6.2 An Econometric Model to Explain Participation in Undeclared Work; 6.3 Working Time Spent on Undeclared Activities; 6.4 Wages in Undeclared Work. 6.5 Undeclared Activities by Income Class6.6 Summarizing the Main Findings; Chapter 7: The Extent of Undeclared Work in Germany 2001-2007; 7.1 Undeclared Work as a Share of the Official Economy; 7.2 The Willingness to Carry Out Undeclared Work: The ``Potential´´; 7.3 Undeclared Work by Sector; 7.4 Undeclared Work by Geographical Regions; 7.5 Summarizing the Main Findings; Chapter 8: The Impact of Deterrence on Undeclared Work; 8.1 Measuring Deterrence in the Survey; 8.2 Perceived Risk and Sanctions by Geographical Regions; 8.3 An Econometric Analysis of Deterrence and Undeclared Work. 8.3.1 Perceived Risk of Detection8.3.2 Perceived Sanction If Detected; 8.4 Summarizing the Main Findings; Chapter 9: The Impact of Tax Policy on Undeclared Work; 9.1 Measuring Marginal Tax Rates in the Survey; 9.2 Marginal Tax by Geographical Regions; 9.3 An Econometric Analysis of Marginal Tax and Undeclared Work; 9.4 Summarizing the Main Findings; Chapter 10: The Impact of Social Norms on Undeclared Work; 10.1 Measuring Social Norms in the Survey; 10.2 Tax Morale by Geographical Regions; 10.3 An Econometric Analysis of Social Norms and Undeclared Work; 10.4 Summarizing the Main Findings. Chapter 11: ConclusionsAppendix; References; Index;
Titelhinweis	Buchausg. u.d.T.: ‡Feld, Lars P., 1966 - : Undeclared work, deterrence and social norms
ISBN	ISBN 978-3-540-87401-0
Klassifikation	KCP
	POL024000
	338.9
	336.001
	HD87-87.55
	QL 415
Kurzbeschreibung	Preface -- 1 Introduction -- 2 Defining and Measuring Undeclared Work -- 3 The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions -- 4 Deterrence in Germany: A Primer -- 5 Design of the Survey -- 6 The Incidence of Undeclared Work -- 7 The Extent of Undeclared Work in Germany 2001 - 2007 -- 8 The Impact of Deterrence on Undeclared Work -- 9 The Impact of Tax Policy on Undeclared Work -- 10 The Impact of Social Norms on Undeclared Works -- 11 Conclusions -- 12 Appendix
2. Kurzbeschreibung	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
1. Schlagwortkette	Deutschland
	Schwarzarbeit
	Steuermoral
	Steuerdelikt
	Abschreckung
	Steuerpolitik
	Soziale Norm
	Geschichte 2001-2007
ANZEIGE DER KETTE	Deutschland -- Schwarzarbeit -- Steuermoral -- Steuerdelikt -- Abschreckung -- Steuerpolitik -- Soziale Norm -- Geschichte 2001-2007
SWB-Titel-Idn	366281380
Signatur	Springer E-Book
Bemerkungen	Elektronischer Volltext - Campuslizenz
Elektronische Adresse	$uhttp://dx.doi.org/10.1007/978-3-540-87401-0
Internetseite / Link	Volltext
Siehe auch	Volltext

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