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Kommentar zum Entwurf eines Gesetzes zur Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung
Gebauer, Andrea - In: ifo Schnelldienst 57 (2004) 09, pp. 10-17
Das Volumen der Schattenwirtschaft, also insbesondere von Schwarzarbeit und illegaler Beschäftigung, ist in Deutschland … durch Schwarzarbeit auch zu Wettbewerbsverschärfungen, die legal arbeitende Unternehmen in Schwierigkeiten bringen können … Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung zu begrüßen. Er zielt darauf ab, das …
Persistent link: https://www.econbiz.de/10011692159
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Tax evasion, minimum wage non-compliance and informality
Basu, Arnab K.; Chau, Nancy; Siddique, Zahra - 2011
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce. Our approach allows us to examine (i) the...
Persistent link: https://www.econbiz.de/10010282348
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior A Critical Appraisal of Existing Evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10010294905
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On commitment levels and compliance mechanisms: Determinants of participation in global environmental agreements
Bernauer, Thomas; Kalbhenn, Anna; Koubi, Vally; Ruoff, Gabi - 2010
We argue that participation in international agreements is influenced by their design characteristics, notably commitment levels, measured by the specificity of obligations, and compliance mechanisms, measured by monitoring, enforcement, assistance, and dispute settlement provisions in treaties....
Persistent link: https://www.econbiz.de/10010302727
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Increasing participation and compliance in international climate change agreements
Barrett, Scott; Stavins, Robert - 2002
Scientific and economic consensus increasingly points to the need for a credible and cost-effective approach to address the threat of global climate change, but the Kyoto Protocol to the U.N. Framework Convention on Climate Change appears incapable of inducing significant participation and...
Persistent link: https://www.econbiz.de/10011335765
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Die Wirkung internationaler Institutionen: Von der Normanerkennung zur Normeinhaltung
Börzel, Tanja A.; Risse, Thomas - 2001
This contribution examines the mechanisms for inducing compliance with international norms and rules as one major form of institutional effects. More specifically, it tackles the process from norm recognition to norm compliance. Two social logics of institutional impact are distinguished. They...
Persistent link: https://www.econbiz.de/10010323952
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Compliance for big brothers: An empirical analysis on the impact of the anti-trafficking protocol
Cho, Seo-young; Vadlamannati, Krishna Chaitanya - 2010
The Anti-trafficking Protocol reflects the interests of the major powers. Due to the high costs of compliance, countries will strategically select certain obligations to comply, which can satisfy the major powers with smaller costs. Among the three main obligations of the Protocol - prevention,...
Persistent link: https://www.econbiz.de/10010311670
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Locating foreign affiliates in Germany: The case of Swedish MNEs
Braconier, Henrik; Ekholm, Karolina - 2001
costs in the Swedish multinational enterprises' (MNEs?) decision to locate in Germany. We find that the location decision is … sensitive to the level of wage costs in Germany and in other potential locations in high-income Europe, but not to the level of … schwedischer Tochtergesellschaften in Deutschland im Vergleich mit denen in anderen Ländern untersucht. Es zeigt sich, dass die …
Persistent link: https://www.econbiz.de/10010295592
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781
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Kriterien und Vorschläge für einen Subventionsabbau: Kurzexpertise zur Strukturberichterstattung an den Bundesminister für Wirtschaft
Klodt, Henning; Bartholmai, Bernd; Hopf, Rainer; … - 1999
Vor der Bundestagswahl im September 1998 zeichnete sich ab, daß die Steuerreform weiterhin auf der Tagesordnung beiben würde. Die Vebreiterung der Bemessungsgrundlage hat darin einen wichtigen Stellenwert.Der Subventionsabbau ist ohnehin ein witschaftspolitischer Dauerbrenner. Das...
Persistent link: https://www.econbiz.de/10010324196