Narrow search
Showing 1 - 10 of 480,861
Cover Image
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
Cover Image
Adócsalás és korrupció: lakossági érintettség és elfogadottság
Semjén, András; Tóth, István János; Medgyesi, Márton - 2008
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/10003790074
Cover Image
Income tax evasion estimation in Hungary
Filep-Mosberger, Pálma; Reiff, Ádám - 2022
This paper studies labour market tax avoidance in the 2010s in Hungary, following major labour market tax reforms in the beginning of the decade. First we show that aggregate time series are broadly consistent with a "whitening" process, in which a higher fraction of incomes are declared....
Persistent link: https://www.econbiz.de/10013192460
Cover Image
Productivity, taxation and evasion : a quantitative exploration of the determinants of the informal economy
Di Nola, Alessandro; Kocharkov, Georgi; Vasilev, Aleksandar - 2016 - Very preliminary
This paper evaluates the relative importance of labor productivity vs. income taxes and social security contributions for tax compliance in an economy with a large degree of informality. To this end, we build a bargaining model in which matched employer-employee pairs of heterogeneous productive...
Persistent link: https://www.econbiz.de/10011514510
Cover Image
Size and development of the shadow economy and of do-it-yourself activities in Germany
Bühn, Andreas; Karmann, Alexander; Schneider, Friedrich G. - 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/10010276602
Cover Image
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
Cover Image
Collusive tax evasion by employers and employees : evidence from a randomized field experiment in Norway
Bjørneby, Marie; Alstadsæter, Annette; Telle, Kjetil - 2018
Third-party reporting and employers' tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. Using data from randomly assigned on-site audits among 2,462 Norwegian firms, we provide evidence of collusive tax evasion. We find that firms...
Persistent link: https://www.econbiz.de/10011936347
Cover Image
What We Pay in the Shadow : Labor Tax Evasion, Minimum Wage Hike and Employment
Gavoille, Nicolas; Zasova, Anna - 2023
The interactions between minimum wage policy and tax evasion remain largely unknown. We study firm-level employment effects of a large and bit- ing minimum wage increase in the context of widespread wage underreport- ing. We apply machine learning to classify firms between tax-compliant and...
Persistent link: https://www.econbiz.de/10014255477
Cover Image
Rejtett gazdaság, rejtett foglalkoztatottság: Kutatási eredmények és kormányzati politikák a nemzetközi és hazai irodalom tükrében
Lackó, Mária; Semjén, András; Fazekas, Mihály; … - 2008
Persistent link: https://www.econbiz.de/10010494367
Cover Image
Adócsalás és korrupció: lakossági érintettség és elfogadottság
Semjén, András; Tóth, István János; Medgyesi, Márton - 2008
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