Showing 1 - 10 of 15,543
“. Der Kleinschmuggel von verbrauchsteuerpflichtigen Waren aus anderen Mitgliedstaaten nach oder über Deutschland wurde …
Persistent link: https://www.econbiz.de/10011941907
In einem empirischen und drei theoretischen Aufsätzen befassen sich die Autoren des vorliegenden Bandes mit verschiedenen Aspekten der Steuerhinterziehung.Friedrich Schneider liefert eine umfassende Schätzung des Umfangs der Schattenwirtschaft in allen Erdteilen sowie eine Übersicht über die...
Persistent link: https://www.econbiz.de/10014492824
In der vergangenen Dekade hat Deutschland den Kampf gegen Schwarzarbeit und Steuerhinterziehung durch zahlreiche … Maßnahmen verschärft. Doch sind Steuerhinterziehung und Schwarzarbeit in Deutschland tatsächlich so omnipräsent, wie die … durchgeführte repräsentative Befragung von 2.149 Personen in Deutschland. Die Befragung war so angelegt, dass nicht nur das Ausmaß …
Persistent link: https://www.econbiz.de/10010378106
We study the phenomenon of tax evasion using a simple signaling model, in which the signal is taxpayer's reported income. The novelty of our approach lies in the way we define honesty. Specifically, we advocate the view that there are no absolutely honest taxpayers: all taxpayers may under...
Persistent link: https://www.econbiz.de/10010325501
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.
Persistent link: https://www.econbiz.de/10010326601
Tax evasion in Brazilian imports has been an issue of concern for the customs authorities. This problem is addressed here using the theoretical approach of defining evasion as the difference between the value of exports of other countries to Brazil and value of imports reported by Brazil. This...
Persistent link: https://www.econbiz.de/10010330882
Previous papers tested the validity of the Family Investment Hypothesis (FIH) among immigrants by comparing the labor market outcomes of immigrant couples and native or mixed couples. Here we propose an alternative test for the FIH which is based on a comparison between married and single...
Persistent link: https://www.econbiz.de/10010335989
This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterised, as well as taxpayers' and auditors' optimal...
Persistent link: https://www.econbiz.de/10011608306
Some of the enterprises providing messenger services in Budapest radically decreased their involvement in hidden economy in Summer 2006 which provides for a unique opportunity to study the dynamics of private decisions concerning tax evasion and hidden employment. Through interviews with CEOs of...
Persistent link: https://www.econbiz.de/10010494375
The paper presents survey results regarding opinions and attitudes of the 18-60 y. o. Hungarian population concerning tax evasion and corruption, while it also examines the actual and intended behavior of the economically most active segment of the population concerning these matters, and...
Persistent link: https://www.econbiz.de/10010494378