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Cash, hoarding and the underground economy

Pickhardt, Michael; Sardà, Jordi - 2012

We further refine the Modified-Cash-Deposits-Ratio (MCDR) approach, developed by Pickhardt and Sardà (2011, 2012) with a view to analyze size and causes of the cash using section of the underground economy. Among other things, we address the issue of cash hoarding. Findings include that the...

Persistent link: https://www.econbiz.de/10009515610

Size and Development of the Shadow Economy and of Do-it-Yourself Activities in Germany

Buehn, Andreas - 2007

This paper presents the first MIMIC (multiple indicator multiple causes) model estimate of the size and development of the shadow economy and of do-it-yourself (DIY) activities in Germany from 1970 to 2005. By 2005, they reached a level of about 17% and 4.94%. While the shadow economy has...

Persistent link: https://www.econbiz.de/10012776692

Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany

Klimsa, Drahomir; Ullmann, Robert - 2022

This paper investigates ﬁrms’ responses to threshold-dependent intensity of tax enforcement. We use administrative tax return data over the entire population of German ﬁrms and exploit industry variation in ﬁrm size thresholds applied by the tax administration. In our setting, each...

Persistent link: https://www.econbiz.de/10013289842

The Ethics of Tax Evasion : A Comparative Study of Germany and the United States

McGee, Robert W.; Nickerson, Inge; Fees, Werner - 2006

This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a series of surveys taken of various populations in...

Persistent link: https://www.econbiz.de/10014055340

Cash, hoarding and the underground economy

Pickhardt, Michael; Sardà, Jordi - 2011

Persistent link: https://www.econbiz.de/10010308477

Maloe predprinimatelʹstvo v Rossii: prošloe, nastojaščee i buduščee

Jasin, Evgenij Grigorʹevič; Čepurenko, Aleksandr Ju.; … - 2004

Persistent link: https://www.econbiz.de/10002426076

Analyse von Steueramnestiedaten

Haug, Michael (contributor); Hölscher, Luise (contributor); … - 2008

Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as "hightax" like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...

Persistent link: https://www.econbiz.de/10003770371

Wirtschaftskriminalität : Entwicklungen, Täterprofile und Präventivmaßnahmen

Enste, Dominik; Potthoff, Jennifer - 2024 - Stand: April 2024

Weltweit ist fast jedes zweite Unternehmen von Wirtschaftskriminalität betroffen. Neben einem Vertrauensverlust und Reputationsschäden führt Wirtschaftskriminalität zu finanziellen Einbußen und erheblichem Mehraufwand für Ermittlungen, Folge- und Präventionsmaßnahmen. Zur Reduktion von...

Persistent link: https://www.econbiz.de/10014506659

Inflation expectations and the recovery from the Great Depression in Germany

Daniel, Volker; Ter Steege, Lucas - 2018

A regime shift towards increased inflation expectations is credited with jumpstarting the recovery from the Great … Depression in the United States. Germany experienced a recovery as fast and strong in the 1930s. What role did inflation … expectations play at the start of this remarkable economic upturn? To answer this question, we study inflation expectations in …

Persistent link: https://www.econbiz.de/10012159651

Size and development of the shadow economy and of do-it-yourself activities in Germany

Bühn, Andreas (contributor); Karmann, Alexander (contributor) - 2007

Persistent link: https://www.econbiz.de/10003498737

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