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|a TXAM
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|a Richter, Wolfram F.
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|a Finanzpolitik und Schattenwirtschaft /
|c von Wolfram F. Richter [and others] ; Herausgegeben von Bengt-Arne Wickström.
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| 260 |
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|a Berlin :
|b Duncker and Humblot,
|c 2010.
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| 300 |
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|a 1 online resource (196 pages).
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|a text
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|a computer
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1 |
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|a Schriften des Vereins für Socialpolitik,
|x 0505-2777 ;
|v Bd. 324
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| 504 |
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|a Includes bibliographical references.
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0 |
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|a Print version record.
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| 505 |
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|a Vorwort; Inhalt; Friedrich Schneider: Shadow Economies All Over the World: What Do We Know?; A. Introduction; B. Some Theoretical Considerationsabout the Shadow Economy; I. Defining the Shadow Economy; II. The Main Causes of Determining the Shadow Economy; 2. Intensity of Regulations; 3. Public Sector Services; 4. Public Opinion about the Shadow Economy; 5. Summary of the Main Causes of the Shadow Economy; C. The Size of the Shadow Economies of 145 Countries; I. Econometric Results; II. The Size of the Shadow Economies of 145 Countries for 1999 / 2000, 2001 / 2002 and 2002 / 2003
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| 505 |
8 |
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|a 1. Developing Countries2. Transition Countries; 3. Highly Developed OECD Countries; 4. South West Pacific Islands; 5. Communist Countries; E. Appendix 1: Methods to Estimate the Size of the Shadow Economy; I. Direct Approaches; 1. Survey Method; 2. Tax Auditing Method; II. Indirect Approaches; 1. The Discrepancy between National Expenditure and Income Statistics; 2. The Discrepancy between the Official and Actual Labor Force; 3. The Transactions Approach; 4. The Currency Demand Approach; 5. The Physical Input (Electricity Consumption) Method; a) The Kaufmann-Kaliberda Method
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| 505 |
8 |
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|a B) The Lackó MethodIII. The Model Approach; IV. Summarizing the Critical Remarks; V. The Size and Development of the Shadow Economies of 145 Countries over 1999 / 2000 to 2002 / 2003; F. Appendix 2: Definition of the Variables and Data Sources; I. Some General Remarks; II. Definition of the Data and Sources; G. Appendix 3: Descriptive Statistics of the Variables; B. Bestrafungspolitiken im Vergleich; V. Bestrafungspolitik bei irrtümlicher Steuerverkürzung
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| 520 |
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|a Hauptbeschreibung 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 Literatur und die verschiedenen empirischen Schätzmethoden. In einer Analyse des Zusammenhangs zwischen Steuerhinterziehung und Bestrafungsmaßnahmen betrachtet Wolfram F. Richter die Überlegungen eines rational handelnden Individuums, das sich für oder gegen den Versu.
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|a Fiscal policy
|z Germany.
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|a Germany
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| 650 |
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|a Schriften des Vereins für Socialpolitik ;
|v Bd. 324.
|x 0505-2777
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