Undeclared Work, Deterrence and Social Norms The Case of Germany /

• Main Authors: Feld, Lars P. (Author), Larsen, Claus (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg, 2012.
• Subjects: Public finance.; Economic policy.; Economics.; Economic Policy.; Public Economics.

For a long time, it has been the declared aim in many countries to fight tax evasion in all its different manifestations, from undeclared work by cleaners and gardeners in private households to tax evasion in the international capital markets. This study focuses on the phenomenon of undeclared work...

Table of Contents:

• Preface
• 1 Introduction
• 2 Defining and Measuring Undeclared Work
• 3 The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions
• 4 Deterrence in Germany: A Primer
• 5 Design of the Survey
• 6 The Incidence of Undeclared Work
• 7 The Extent of Undeclared Work in Germany 2001 - 2007
• 8 The Impact of Deterrence on Undeclared Work
• 9 The Impact of Tax Policy on Undeclared Work
• 10 The Impact of Social Norms on Undeclared Works
• 11 Conclusions
• 12 Appendix.