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02810nam a22004215i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20140310152708.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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120507s2012 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9783540874010 |
|
978-3-540-87401-0 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HD87-87.55 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
338.9 |
| Edition number |
23 |
| 264 #1 - |
|---|
| -- |
Berlin, Heidelberg : |
| -- |
Springer Berlin Heidelberg, |
| -- |
2012. |
| 912 ## - |
|---|
| -- |
ZDB-2-SBE |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Feld, Lars P. |
| Relator term |
author. |
| 245 10 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Title |
Undeclared Work, Deterrence and Social Norms |
| Medium |
[electronic resource] : |
| Remainder of title |
The Case of Germany / |
| Statement of responsibility, etc |
by Lars P. Feld, Claus Larsen. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
X, 143p. 8 illus. |
| Other physical details |
online resource. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
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 and the case of Germany, presenting the most comprehensive analysis of tax non-compliance for Germany to date, based on surveys conducted by the Rockwool Foundation. Theoretically, the analysis starts from the standard model of tax evasion as being influenced by the subjectively perceived extent of deterrence, the perceived marginal tax burden and social norms. Evidence is provided on the impact of deterrence and other factors on tax non-compliance, and several descriptive statistics are presented to better illustrate the natrure of undeclared work with regard to industry, region, education and other socio-economic characteristics. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Economics. |
|
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| Topical term or geographic name as entry element |
Economic policy. |
|
|---|
| Topical term or geographic name as entry element |
Finance. |
|
|---|
| Topical term or geographic name as entry element |
Economics/Management Science. |
|
|---|
| Topical term or geographic name as entry element |
Economic Policy. |
|
|---|
| Topical term or geographic name as entry element |
Public Finance & Economics. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Larsen, Claus. |
| Relator term |
author. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY |
|---|
| Title |
Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Printed edition: |
| International Standard Book Number |
9783540874003 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-540-87401-0 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
E-Book |
