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Die Steuervermeider : wie wir um Milliarden betrogen werden
Doerfer, Achim - 2014 - 1. Aufl.
"Steuergestaltung" ist zu einem Geschäft für Gutverdiener geworden, mit dessen Hilfe "Steuerschäden" legal abzuwenden sind und von dem eine hoch bezahlte "Industrie der Steuervermeidung" als Parallelgesellschaft lebt. Der Göttinger Rechtsanwalt nimmt sich akribisch (allein fast 50 Seiten...
Persistent link: https://www.econbiz.de/10011556718
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Handelsliberalisierung in der Millennium-Runde : Strategien und ihre Auswirkungen für Deutschland
Glismann, Hans H.; Spinanger, Dean - 2000
Persistent link: https://www.econbiz.de/10001460938
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Differentiated products and evasion of import tariffs
Javorcik, Beata K. Smarzynska; Narciso, Gaia - In: Journal of international economics 76 (2008) 2, pp. 208-222
Persistent link: https://www.econbiz.de/10003794954
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Differentiated Products And Evasion of Import Tariffs
Javorcik, Beata S. - 2007
Emerging literature has demonstrated some unique characteristics of trade in differentiated products. This paper … difficulties associated with assessing their quality and price. Using product-level data on trade between Germany and 10 Eastern … European countries during 1992-2003, the authors find empirical support for this hypothesis. They show that the trade gap …
Persistent link: https://www.econbiz.de/10010521784
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Differentiated Products and Evasion of Import Tariffs
Javorcik, Beata S.; Narciso, Gaia - 2012
Emerging literature has demonstrated some unique characteristics of trade in differentiated products. This paper … difficulties associated with assessing their quality and price. Using product-level data on trade between Germany and 10 Eastern … European countries during 1992-2003, the authors find empirical support for this hypothesis. They show that the trade gap …
Persistent link: https://www.econbiz.de/10012552574
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Differentiated Products and Evasion of Import Tariffs
Javorcik, Beata Smarzynska - 2016
Emerging literature has demonstrated some unique characteristics of trade in differentiated products. This paper … difficulties associated with assessing their quality and price. Using product-level data on trade between Germany and 10 Eastern … European countries during 1992-2003, the authors find empirical support for this hypothesis. They show that the trade gap …
Persistent link: https://www.econbiz.de/10012747853
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On income tax avoidance : the case of Germany revisited
Fauser, Hannes - 2019
I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the German tax code in terms of the items available in the EVS....
Persistent link: https://www.econbiz.de/10012285955
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Strictness of tax compliance norms : a factorial survey on the acceptance of inheritance tax evasion in Germany
Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2014
Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...
Persistent link: https://www.econbiz.de/10010371371
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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
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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