Kooperativer Bibliotheksverbund

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Format: 104 S , zahlr. farb. Ill , 29 cm

Edition: Originalausg., 1. Aufl

ISBN: 3897730375

Language: German

Subjects: Engineering

Keywords: Berlin ; Regierungsgebäude ; Bildband ; Case studies ; Guidebooks

Author information: Schneider, Günter 1955-

Author information: Bahr, Christian 1964-

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Format: 1 online resource (238 pages)

Edition: 1st ed.

ISBN: 9780521814089 , 9780511148859

Content: Illicit work, social security fraud, illegal employment and economic crime have always existed, but they are now on the increase. Most governments try to reduce the shadow economy through punitive measures or through education. This book suggests a reform of state institutions, to improve the dynamics of the official economy

Note: Cover -- Half-title -- Title -- Copyright -- Dedication -- Contents -- Figures -- Tables -- Foreword -- 1 The shadow economy: a challenge for economic and social policy -- 2 Defining the shadow economy -- 2.1 Informal economic activity and national income accounts -- 2.2 Shadow economy, tax evasion, and illicit work -- 3 Methods to estimate the size of the shadow economy -- 3.1 Direct approaches -- 3.2 Indirect approaches -- 3.2.1 The discrepancy between national expenditure and income statistics -- 3.2.2 The discrepancy between the official and actual labour force -- 3.2.3 Monetary methods -- 3.2.3.1 The transactions approach -- 3.2.3.2 The currency demand approach -- 3.2.4 The physical input (electricity consumption) method -- 3.2.4.1 The Kaufmann-Kaliberda method -- 3.2.4.2 The Lackó method -- 3.3 The model approach -- Causes -- Indicators -- 3.4 Summary of the methods used to estimate the size of the shadow economy -- 4 Size of shadow economies around the world -- 4.1 The results for seventy-six countries -- 4.1.1 Developing countries -- 4.1.2 Transition countries -- 4.1.3 OECD countries -- 4.1.4 Summary and comparison -- 4.2 The development of the shadow economy in the OECD countries from 1970 to 1999 -- 4.3 Comparing the results for different estimation methods -- 5 The size of the shadow econom labour force -- 5.1 Illicit work and the shadow economy labour force -- 5.2 Developing countries -- 5.3 Transition countries -- 5.4 OECD countries -- 6 An integrated approach to explain deviant behaviour -- 6.1 Structure of the model -- 6.1.1 Synergy effects of an integrative approach -- 6.1.2 Developing a model -- 6.2 Criticising the neoclassical and welfare-theoretical considerations -- 6.2.1 Criticising the concept of Homo Oeconomicus -- 6.2.1.1 An integrated human concept -- 6.2.2 Modifications -- 6.2.2.1 Satisficing and bounded rationality , 6.2.2.2 Frames -- 6.2.2.3 Habits -- 6.2.2.4 The man component of the RREEMM-model -- 6.3 Micro-economic foundation -- 6.3.1 The explanatory contribution of economics -- 6.3.2 Basic assumptions and aspects -- 6.3.3 Models of taxation and punishment -- 6.3.3.1 Models of time allocation -- 6.3.3.2 Models of tax evasion -- 6.3.4 The extended income-leisure model -- 6.3.4.1 Graphical treatment of the basic neoclassical model -- 6.3.4.2 Illicit work and regulated working time -- 6.3.4.3 Effects of a reduction in working hours -- 6.3.5 Limitations of the income-leisure model -- 6.4 Institutional and sociological aspects -- 6.4.1 The sociological explanatory contribution -- 6.4.2 Descriptive variables, demography, and changing values -- 6.4.3 Institutions and restrictions -- 6.4.4 Some empirical investigation on social deviance in Germany -- 6.4.4.1 Attitudes towards illicit work, tax evasion, and social security fraud in Germany -- 6.4.4.2 Personal characteristics and sociological factors -- 6.5 Explanatory approaches in socio-and economic psychology -- 6.5.1 The explanatory contribution of socio- and economic psychology -- 6.5.2 Control and reactance theory -- 6.5.2.1 Control theory -- 6.5.3 Economic psychology -- 6.5.4 Empirical results on socio- and finance psychological factors -- 6.5.4.1 Weight and perception of burden in Germany -- 6.5.4.2 Tax mentality, tax morality, and tax evasion -- 6.5.4.3 Illicit work -- 6.6 An integrative approach -- 6.7 An evolutionary theory of the shadow economy -- 7 Analysing the causes and measures of economic policy -- 7.1 Government failure - the main cause of illicit work -- 7.2 Growing tax burden in the official sector -- 7.2.1 Negative incentives through taxes -- 7.2.2 The development of the tax rates in OECD countries , 7.2.3 Bivariate correlation and regression analysis of the influence of the tax burden on the shadow economy -- 7.2.4 Proposals for a tax reform - the example of Germany -- 7.2.4.1 Objectives of a tax reform -- 7.2.4.2 Decreasing tax rates and simultaneously broadening the tax base -- 7.2.4.3 Further possibilities of alternative financing -- 7.2.4.4 Cutting back subsidies to reduce the rate of public expenditure -- 1. Agriculture -- 2. Coal mining -- 3. Subsidising research and technological development -- 4. Other areas -- 7.2.5 Exceptions regarding part-time employment -- 7.2.5.1 Reduced alue-added tax on labour-intensive services -- 7.2.5.2 'Servants' privilege' and service cheques -- 7.2.5.3 Declaring private real estate as an in estment -- 7.2.6 Transfer payments -- 7.3 Density of regulation -- 7.3.1 Regulation in the labour market -- 7.3.2 Empirical 'proof' for the intensifying density of regulation -- 7.4 Working hours agreements -- 7.4.1 Forced reduction of official working time -- 7.4.2 Part-time work and reduction of lifetime employment -- 7.4.3 Macro-economic consequences of the reduction of working time -- 7.4.4 Divergences between desires and the regulations concerning work time -- 7.4.5 Greater flexibility of work time as an alternative -- 7.4.6 The special German and Austrian case: Meisterbrief -- 7.4.6.1 Requirements for independent craftsmanship -- 7.4.6.2 Market failure as a justification for the foreman's certification -- 7.4.6.3 Analysing the justification -- 7.4.6.4 On the necessity of deregulation -- 7.5 Empirical examination of the influence of main causes -- 7.5.1 How the taxation system and the regulation density influence the shadow economy -- 7.5.2 Effects of tax reforms on the extent of the shadow economy -- 7.6 Control frequency and the level of punishment -- 7.7 Tax morality and the supply of public goods , 8 Effects of the increasing shadow economy -- 8.1 Allocation effects -- 8.1.1 Macro-economic waste of resources -- 8.1.2 Reduced economic growth due to a distorted production structure -- 8.1.3 Reduced economic growth due to the lack of financing of infrastructure projects -- 8.1.4 Undistorted scarcity prices in the shadow economy -- 8.1.5 Supporting division of labour in the economy -- 8.1.6 Does the shadow economy intensify or distort competition? -- 8.1.7 Additional innovation potential in the shadow economy -- 8.1.8 Making use of fallow resources by employing illicit work -- 8.1.9 Summing up allocation effects -- 8.2 Distribution effects -- 8.3 Stabilisation effects -- 8.4 Fiscal effects -- 8.4.1 Influence on tax yield -- 8.4.2 Influence on social security systems -- 8.4.3 Summarising the fiscal effects -- 9 The 'two-pillar strategy' -- 9.1 On the necessity for a rational economic policy -- 9.2 'Exit' and 'voice' as behavioural options -- 9.3 Decreasing the attractiveness of the 'exit option' -- 9.4 Strengthening the 'voice option' -- 9.5 Legalising illicit work? -- 9.6 Combating illicit work: the perspective of public choice theory -- 9.6.1 The view of employees, voters, and taxpayers -- 9.6.2 The interests of the trade unions and employers' associations -- 9.6.3 The situation of the government -- 9.6.4 Conclusion: little interest in combating illicit work -- 10 Conclusion and outlook -- References -- Index

Additional Edition: Print version Schneider, Friedrich The Shadow Economy Cambridge : Cambridge University Press,c2003 ISBN 9780521814089

Language: English

Keywords: Electronic books

URL: FULL  ((OIS Credentials Required))

UID:

Format: 1 online resource (226 pages)

Edition: 2nd ed.

ISBN: 9781107034846 , 9781107307001

Content: The economic impact and cost of shadow economies have become a pronounced international problem. This second edition uses new data from seventy-six developing, transition and OECD countries to give an overview on the subject and propose solutions to prevent illicit work

Note: Cover -- Contents -- Figures -- Tables -- 1 The shadow economy: a challenge for economic and social policy -- 2 Defining the 'shadow economy' -- 2.1 Informal economic activity and national income accounts -- 2.2 Shadow economy, tax evasion, and illicit work -- 3 Methods to estimate the size of the shadow economy -- 3.1 Direct approaches -- 3.2 Indirect approaches -- 3.2.1 The discrepancy between national expenditure and income statistics -- 3.2.2 The discrepancy between the official and actual labour force -- 3.2.3 Monetary methods -- 3.2.3.1 The transactions approach -- 3.2.3.2 The currency demand approach -- 3.2.4 The physical input (electricity consumption) method -- 3.2.4.1 The Kaufmann-Kaliberda method -- 3.2.4.2 The Lackó method -- 3.3 The model approach -- -- -- Causes -- Indicators -- 3.4 Summary of the methods used to estimate the size of the shadow economy -- 4 Size of shadow economies around the world -- 4.1 The results for 151 countries -- 4.2 151 countries from all over the world -- 4.2.1 Twenty-five high-income OECD countries -- 4.3 Transition countries (Eastern Europe and central Asia) -- 4.4 Developing countries -- 4.5 The size of shadow economies according to continents -- 5 The size of the shadow-economy labour force -- 5.1 Illicit work and the shadow-economy labour force -- 5.2 Developing countries - earlier results -- 5.3 Transition countries - earlier results -- 5.4 Developing and transition countries - latest results -- 5.5 OECD countries -- 6 An integrated approach to explain deviant behaviour -- 6.1 Structure of the model -- 6.1.1 Synergy effects of an integrative approach -- 6.1.2 Developing a model -- 6.2 Criticising the neoclassical and welfare-theoretical considerations -- 6.2.1 Criticising the concept of Homo Oeconomicus -- 6.2.1.1 An integrated human concept -- 6.2.2 Modifications , 6.2.2.1 Satisficing and bounded rationality -- 6.2.2.2 Frames -- 6.2.2.3 Habits -- 6.2.2.4 The man component of the RREEMM model -- 6.3 Microeconomic foundation -- 6.3.1 The explanatory contribution of economics -- 6.3.2 Basic assumptions and aspects -- 6.3.3 Models of taxation and punishment -- 6.3.3.1 Models of time allocation -- 6.3.3.2 Models of tax evasion -- 6.3.4 The extended income-leisure model -- 6.3.4.1 Graphical treatment of the basic neoclassical model -- 6.3.4.2 Illicit work and regulated working time -- 6.3.4.3 Effects of a reduction in working hours -- 6.3.5 Limitations of the income-leisure model -- 6.4 Institutional and sociological aspects -- 6.4.1 The sociological explanatory contribution -- 6.4.2 Descriptive variables, demography, and changing values -- 6.4.3 Institutions and restrictions -- 6.4.4 Some empirical investigation in Germany -- 6.4.4.1 Attitudes towards illicit work in Germany -- 6.4.4.2 Personal characteristics and sociological factors -- 6.5 Explanatory approaches in socio- and economic psychology -- 6.5.1 The explanatory contribution of socio- and economic psychology -- 6.5.2 Control and reactance theory -- 6.5.2.1 Control theory -- 6.5.2.2 Reactance theory and the shadow economy -- 6.5.3 Economic psychology -- 6.5.4 Empirical results on socio- and finance psychological factors -- 6.5.4.1 Weight and perception of burden in Germany -- 6.5.4.2 Taxation, tax morality, and regulation -- 6.5.4.3 Illicit work -- 6.6 An integrative approach -- 6.7 An evolutionary theory of the shadow economy -- 7 Analysing the causes and measures of economic policy -- 7.1 Government failure - the main cause of illicit work -- 7.2 Growing tax burden in the official sector - negative incentives through taxes -- 7.3 Density of regulation -- 7.3.1 Investigation of the impact of regulations , 7.3.2 Regulations, official labour force, and long-term unemployment -- 7.4 Estimations of the impact of regulation on shadow economies -- 7.4.1 Bivariate analysis: regulation and the shadow economy -- 7.4.2 Bivariate analysis: quality of institutions and shadow economies -- 7.4.3 Results of the random effects model -- 7.4.4 Simulation of deregulation effects on the German shadow economy -- 7.5 Political implications -- 7.6 The shadow economy - a challenge for governments -- 7.7 Measures to fight shadow economic activities -- 7.7.1 Fighting the symptoms: a hardly successful strategy -- 7.7.2 Tax deductions -- 7.7.3 Effects of a minimum wage -- 8 Effects of the increasing shadow economy -- 8.1 Allocation effects -- 8.1.1 Macroeconomic waste of resources -- 8.1.2 Reduced economic growth due to a distorted production structure -- 8.1.3 Reduced economic growth due to the lack of financing of infrastructure projects -- 8.1.4 Undistorted scarcity prices in the shadow economy -- 8.1.5 Supporting division of labour in the economy -- 8.1.6 Does the shadow economy intensify or distort competition? -- 8.1.7 Additional innovation potential in the shadow economy -- 8.1.8 Making use of fallow resources by employing illicit workers -- 8.1.9 Summing up allocation effects -- 8.2 Distribution effects -- 8.3 Stabilisation effects -- 8.4 Fiscal effects -- 8.4.1 Influence on tax yield -- 8.4.2 Influence on social security systems -- 8.4.3 Summarising the fiscal effects -- 9 The 'two-pillar strategy' -- 9.1 On the necessity for a rational economic policy -- 9.2 'Exit' and 'voice' as behavioural options -- 9.3 Decreasing the attractiveness of the 'exit option' -- 9.4 Strengthening the 'voice option' -- 9.5 Legalising illicit work? -- 9.6 Combating illicit work: the perspective of public choice theory -- 9.6.1 The view of employees, voters, and taxpayers , 9.6.2 The interests of the trade unions and employers' associations -- 9.6.3 The situation of the government -- 9.6.4 Conclusion: little interest in combating illicit work -- 10 Conclusion and outlook -- References -- Index

Additional Edition: Print version Schneider, Friedrich The Shadow Economy New York : Cambridge University Press,c2013 ISBN 9781107034846

Language: English

Keywords: Electronic books

URL: FULL  ((OIS Credentials Required))

UID:

Format: 1 online resource (2 v) , ill , cm

ISBN: 9781785367069

Series Statement: An Elgar reference collection 227

Content: M.C. Adam and V. Ginsburgh (1985), 'The Effects of Irregular Markets on Macroeconomic Policy: Some Estimates for Belgium', European Economic Review, 29 (1), October, 15-33 -- Friedrich Schneider and Reinhard Neck (1993), 'The Development of the Shadow Economy under Changing Tax Systems and Structures: Some Theoretical and Empirical Results for Austria', Finanzarchiv, 50 (3), 344-69 -- Christopher Bajada (2003), 'Business Cycle Properties of the Legitimate and Underground Economy in Australia', Economic Record, 79 (247), December, 397-411 -- Simon Johnson, Daniel Kaufmann, John McMillan and Christopher Woodruff (2000), 'Why do Firms Hide? Bribes and Unofficial Activity after Communism', Journal of Public Economics, 76 (3), June, 495-520 -- Annette Mummert and Friedrich Schneider (2001), 'The German Shadow Economy: Parted in a United Germany?', Finanzarchiv, 58 (3), 286-316 -- Valerie Braithwaite, Monika Reinhart and Jenny Job (2005), 'Getting On or Getting By? Australians in the Cash Economy', in Christopher Bajada (ed) and Friedrich Schneider (ed) (eds), Size, Causes and Consequences of the Underground Economy: An International Perspective, Chapter 4, Aldershot: Ashgate Publishing, 55-69 -- Derek Blades (1982), 'The Hidden Economy and the National Accounts', OECD Occasional Studies, June, Paris: OECD, 28-45 -- Bruno S. Frey and Hannelore Weck-Hannemann (1984), 'The Hidden Economy as an "Unobserved" Variable', European Economic Review, 26 (1-2), October-November, 33-53 -- Mária Lackó (2000), 'Hidden Economy - An Unknown Quantity? Comparative Analysis of Hidden Economies in Transition Countries, 1989-95', Economics of Transition, 8 (1), 117-49 -- Edgar L. Feige (1979), 'How Big is the Irregular Economy?', Challenge, 22, November-December, 5-13 -- Gebhard Kirchgässner (1983), 'Size and Development of the West German Shadow Economy, 1955-1980', Zeitschrift für die gesamte Staatswissenschaft, 139 (2), June, 197-214 -- Vito Tanzi (1983), 'The Underground Economy in the United States: Annual Estimates, 1930-80', IMF Staff Papers, 30 (2), June, 283-305 -- Jan Tore Klovland (1984), 'Tax Evasion and the Demand for Currency in Norway and Sweden. Is there a Hidden Relationship?', Scandinavian Journal of Economics, 86 (4), 423-39 -- Arne Jon Isachsen and Steiner Strøm (1985), 'The Size and Growth of the Hidden Economy in Norway', Review of Income and Wealth, 31 (1), March, 21-38 -- Dennis J. Aigner, Friedrich Schneider and Damayanti Ghosh (1988), 'Me and My Shadow: Estimating the Size of the U.S. Hidden Economy from Time Series Data', in William A. Barnett (ed), Ernst R. Berndt (ed) and Halbert White (ed) (eds), Dynamic Econometric Modeling: Proceedings of the Third International Symposium in Economic Theory and Econometrics, Chapter 14, Cambridge and New York, NY: Cambridge University Press, 297-334 -- Edgar L. Feige (1994), 'The Underground Economy and the Currency Enigma', Public Finance, 49, Supplement: Public Finance and Irregular Activities, 119-36 -- M.S.D. Bagachwa and A. Naho (1995), 'Estimating the Second Economy in Tanzania', World Development, 23 (8), August, 1387-99 -- Arne Jon Isachsen and Steinar Strøm (1980), 'The Hidden Economy: The Labor Market and Tax Evasion', Scandinavian Journal of Economics, 82 (2), 304-11 -- Bruno Contini (1981), 'Labor Market Segmentation and the Development of the Parallel Economy - The Italian Experience', Oxford Economic Papers, 33 (3), November, 401-12

Content: Recommended readings (Machine generated): Bruno S. Frey and Werner W. Pommerehne (1984), 'The Hidden Economy: State and Prospects for Measurement', Review of Income and Wealth, 30 (1), March, 1-23 -- Ann D. Witte (1987), 'The Nature and Extent of Unrecorded Activity: A Survey Concentrating on Recent US Research', in Sergio Alessandrini (ed) and Bruno Dallago (ed) (eds), The Unofficial Economy: Consequences and Perspectives in Different Economic Systems, Aldershot, UK: Gower, 61-81 -- Friedrich Schneider and Dominik H. Enste (2000), 'Shadow Economies: Size, Causes, and Consequences', Journal of Economic Literature, XXXVIII (1), March, 77-114 -- Klarita Gërxhani (2004), 'The Informal Sector in Developed and Less Developed Countries: A Literature Survey', Public Choice, 120 (3/4), 267-300 -- Phillip Cagan (1958), 'The Demand for Currency Relative to the Total Money Supply', Journal of Political Economy, 66 (4), 303-28 -- Bruno S. Frey (1983), 'Politics, Economics, and the Underground Economy', in Kristen R. Monroe (ed) (edition), The Political Process and Economic Change, Chapter 2, New York, NY: Agathon Press, 17-42 -- Edgar L. Feige (1985), 'The Meaning of the "Underground Economy" and the Full Compliance Deficit', in Wulf Gaertner (ed) and Alois Wenig (ed) (eds), The Economics of the Shadow Economy, Berlin/Heidelberg: Springer-Verlag, 19-36 -- David E.A. Giles (1999), 'Measuring the Hidden Economy: Implications for Econometric Modelling', Economic Journal, 109 (456), June, F370-F380 -- James D. Smith (1985), 'Market Motives in the Informal Economy', in Wulf Gaertner (ed) and Alois Wenig (ed) (eds), The Economics of the Shadow Economy, Berlin/Heidelberg: Springer-Verlag, 161-77 -- Peter de Gijsel (1985), 'A Microeconomic Analysis of Black Labour Demand and Supply', in Wulf Gaertner (ed) and Alois Wenig (ed) (eds), The Economics of the Shadow Economy, Berlin/Heidelberg: Springer-Verlag, 218-26 -- Reinhard Neck, Friedrich Schneider and Markus F. Hofreither (1989), 'The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations', in Dieter Bös (ed) and Bernhard Felderer (ed) (eds), The Political Economy of Progressive Taxation, Heidelberg: Springer-Verlag, 149-76 -- James Alm, Gary H. McClelland and William D. Schulze (1992), 'Why Do People Pay Taxes?', Journal of Public Economics, 48 (1), June, 21-38 262 -- Marco Fugazza and Jean-François Jacques (2003), 'Labor Market Institutions, Taxation and the Underground Economy', Journal of Public Economics, 88, January, 395-418 -- V. Ginsburgh, Ph. Michel, F. Padoa Schioppa and P. Pestieau (1985), 'Macroeconomic Policy in the Presence of an Irregular Sector', in Wulf Gaertner (ed) and Alois Wenig (ed) (eds), The Economics of the Shadow Economy, Berlin/Heidelberg: Springer-Verlag, 194-217 -- Jim Thomas (1999), 'Quantifying the Black Economy: "Measurement Without Theory" Yet Again?', Economic Journal, 109 (456), June, F381-F389 -- Francesco Busato and Bruno Chiarini (2004), 'Market and Underground Activities in a Two-sector Dynamic Equilibrium Model', Economic Theory, 23 (4), 831-61 -- Dilip K. Bhattacharyya (1999), 'On the Economic Rationale of Estimating the Hidden Economy', Economic Journal, 109 (456), June, F348-F359 -- Era Dabla-Norris and Andrew Feltenstein (2005), 'The Underground Economy and its Macroeconomic Consequences', Journal of Policy Reform, 8 (2), June, 153-74 -- M.E. Streit (1984), 'The Shadow Economy: A Challenge to the Welfare State?', Ordo Yearbook, 35, 109-19

Content: This two-volume set brings together a selection of key articles which examine the shadow economy and its relationship with underground activities. The set contains important work on surveys and conceptual considerations, theoretical approaches and policy implications. It further focuses on the empirical results of studies into the shadow economy, and considers tax evasion, tax compliance, tax morale and government institutions. This authoritative publication will be of interest to anyone seeking a comprehensive investigation into the shadow economy

Content: Thomas Lemieux, Bernard Fortin and Pierre Fréchette (1994), 'The Effect of Taxes on Labor Supply in the Underground Economy', American Economic Review, 84 (1), 231-54 -- Colin C. Williams and Jan Windebank (1995), 'Black Market Work in the European Community: Peripheral Work for Peripheral Localities?', International Journal of Urban and Regional Research, 19 (1), 23-39 -- Enrico A. Marcelli (2004), 'Unauthorized Mexican Immigration, Day Labour and other Lower-wage Informal Employment in California', Regional Studies, 38 (1), February, 1-13 -- Michael G. Allingham and Agnar Sandmo (1972), 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, 1 (3/4), November, 323-38 -- Charles T. Clotfelter (1983), 'Tax Evasion and Tax Rates: An Analysis of Individual Returns', Review of Economics and Statistics, LXV (3), August, 363-73 -- Werner W. Pommerehne and Hannelore Weck-Hannemann (1996), 'Tax Rates, Tax Administration and Income Tax Evasion in Switzerland', Public Choice, 88 (1-2), 161-70 -- James Andreoni, Brian Erard and Jonathan Feinstein (1998), 'Tax Compliance', Journal of Economic Literature, XXXVI (2), June, 818-60 -- Lars P. Feld and Bruno S. Frey (2007), 'Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation', Law and Policy, 29 (1), January, 102-20 -- Lars P. Feld and Bruno S. Frey (2005), 'Illegal, Immoral, Fattening or What? How Deterrence and Responsive Regulation Shape Tax Morale', in Christopher Bajada (ed) and Friedrich Schneider (ed) (eds), Size, Causes and Consequences of the Underground Economy: An International Perspective, Chapter 2, Aldershot: Ashgate Publishing, 15-37 -- Werner W. Pommerehne, Albert Hart and Bruno S. Frey (1994), 'Tax Morale, Tax Evasion and the Choice of Policy Instruments in Different Political Systems', Public Finance, 49, Supplement: Public Finance and Irregular Activities, 52-69 -- Benno Torgler (2005), 'Tax Morale in Latin America', Public Choice, 122 (1-2), January, 133-57 -- Gebhard Kirchgässner (2003), 'Moral Aspects of Taxation' ['Moralische Aspekte der Besteuerung'], in Manfred Rose (ed) (edition), Integriertes Steuer- und Sozialsystem, Heidelberg: Physica, 215-41, translated from the German, reset -- Hans-Georg Petersen (1982), 'Size of the Public Sector, Economic Growth and the Informal Economy: Development Trends in the Federal Republic of Germany', Review of Income and Wealth, 28 (2), June, 191-215 -- Norman V. Loayza (1996), 'The Economics of the Informal Sector: A Simple Model and Some Empirical Evidence from Latin America', Carnegie-Rochester Conference Series on Public Policy, 45, 129-62 -- Jay Pil Choi and Marcel Thum (2005), 'Corruption and the Shadow Economy', International Economic Review, 46 (3), August, 817-36

Note: Includes bibliographical references , The recommended readings are available in the print version, or may be available via the link to your library's holdings

Language: English

Keywords: Electronic books

URL: FULL  ((Currently Only Available on Campus))

UID:

Format: 1 online resource (xii, 522 p)

ISBN: 9780857930880

Series Statement: Edward Elgar E-Book Archive

Content: part 1. Size and development of the shadow economies all over the world -- part 2. Regional variation in the size and development of the shadow economy -- part 3. Shadow economy, illicit work and related economies -- part 4. Tax morale and the shadow economy -- part 5. Corruption and the shadow economy

Content: The shadow economy (also known as the black or underground economy) covers a vast array of trade, goods and services that are not part of the official economy of a country. This original and comprehensive Handbook presents the latest research on the size and development of the shadow economy, which remains an integral component of the economies of most developing and many developed countries

Note: Includes bibliographical references and index

Additional Edition: Available in another form ISBN 9781848443358(hardback)

Additional Edition: ISBN 9781848443358

Language: English

DOI: 10.4337/9780857930880

URL: FULL  ((Currently Only Available on Campus))