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Everyday representations of tax avoidance, tax evasion, and tax flight : do legal differences matter?

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - 2001

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that...

Persistent link: https://www.econbiz.de/10009614298

Everyday representations of tax avoidance, tax evasion, and tax flight : do legal differences matter?

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - In: Journal of economic psychology : research in economic … 24 (2003) 4, pp. 535-553

Persistent link: https://www.econbiz.de/10001776550

Everyday representations of tax avoidance, tax evasion, and tax flight : do legal differences matter?

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - 2001

Persistent link: https://www.econbiz.de/10001611738

Every representations of tax avoidance, tax evasion, and tax flight : do legal differences matter?

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - 2001

Persistent link: https://www.econbiz.de/10001599846

E-government, education quality, internet access in schools, and tax evasion

Nimer, Khalil; Uyar, Ali; Kuzey, Cemil; Schneider, Friedrich - In: Cogent economics & finance 10 (2022) 1, pp. 1-32

investigates whether education quality as captured by three proxies and internet connection in schools strengthens the negative … education did not. Finally, internet connection in schools was also found to reinforce the negative association between e … in shaping curricula, integrating taxation issues in curricula, and enabling more equitable and reliable internet access …

Persistent link: https://www.econbiz.de/10013461468

The Increase of the size of the shadow economy of 18 OECD countries: Some preliminary explanations

Schneider, Friedrich - 2000

The latest empirical results of the size of the shadow economy in 18 OECD countries are presented, using the currency demand approach to calculate the shadow economy over time. The results indicate a strong increase in the size of the shadow economy, over the period 1960 to 1998 and for 15 of...

Persistent link: https://www.econbiz.de/10010294621

Corruption and the shadow economy: An empirical analysis

Dreher, Axel; Schneider, Friedrich - 2006

This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption and shadow economy are substitutes in high income countries while they are complements in low income countries. The hypotheses are tested for a crosssection of 120 countries and a...

Persistent link: https://www.econbiz.de/10010330109

The shadow economy and work in the shadow: What do we (not) know?

Schneider, Friedrich - 2012

In this paper the main focus lies on the shadow economy and on work in the shadow in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of employees not covered by social security, own...

Persistent link: https://www.econbiz.de/10010282621

Insurance regulation in Switzerland : an outline with special reference to life and motor car liability insurance

Blankart, Charles B.; Schneider, Friedrich - 1982

Persistent link: https://www.econbiz.de/10000419052

Are regulations creating international trade in financial services?

Ribe, Halvor; Schneider, Friedrich - 1986

Persistent link: https://www.econbiz.de/10000688520