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Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human … evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status …, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more …
Persistent link: https://www.econbiz.de/10014552567
The editor has assembled a stellar group of experts to write about their areas of expertise. Topics include bureaucracy, corruption and tax compliance, public finance in developing economies, taxation in several former Soviet republics, Eastern Europe and China, taxation in the enlarged European...
Persistent link: https://www.econbiz.de/10013522905
Auslandsvermögen aus Sicht des deutschen Steuerrechts -- Fiskalische Fesseln in Deutschland -- Entdeckungsrisiken für unversteuerte Auslandsvermögen -- Argumente für die Legalisierung unversteuerter Auslandsanlagen -- Der Straftatbestand der Steuerhinterziehung -- Weitere strafrechtliche...
Persistent link: https://www.econbiz.de/10014424839
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 … analysis starts from the standard model of tax evasion as being influenced by the subjectively perceived extent of deterrence …
Persistent link: https://www.econbiz.de/10014015888
Introduction -- A Brief Survey of the Literature -- The Closed Economy: The Solow Model -- Overlapping Generations -- Infinite Horizon -- The Small Open Economy: The Solow Model -- Overlapping Generations -- Two Countries: The Solow Model -- Synopsis -- Conclusion -- Result
Persistent link: https://www.econbiz.de/10014016345
The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical...
Persistent link: https://www.econbiz.de/10014552550
The book focuses classical oligopoly theory as developed in 1840-1940. By the end of this period oligopoly came under … that the whole idea of rational expectations is untenable in dynamic oligopoly. Early original ideas in oligopoly theory … the spell of game theory in its probabilistic equilibrium format. Work by Cournot, von Stackelberg, Palander, and …
Persistent link: https://www.econbiz.de/10013522887
Grundlagen -- Einführung und Überblick -- Spieltheorie -- Kostenführerschaft und Wettbewerb im homogenen Oligopol … unter Risiko -- Innovationswettbewerb bei Spillover -- Produktdifferenzierung und Wettbewerb im heterogenen Oligopol …
Persistent link: https://www.econbiz.de/10013516935
Persistent link: https://www.econbiz.de/10013518435
gelingt es dem Autor, vermachtete Faktormärkte in die Theorie des Außenhandels zu integrieren, die klassischen Handelstheoreme …
Persistent link: https://www.econbiz.de/10014017310