Download or read book Undeclared Work Deterrence and Social Norms written by Lars P. Feld and published by Springer Science & Business Media. This book was released on 2012-05-08 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Informal Economy written by Dominique Boels and published by Springer. This book was released on 2016-12-10 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the nature and regulation of the informal economy by means of a collective case study in a highly regulated Western country. The book, situated at the intersection of criminology and sociology, investigates the relation between formal, informal and criminal work in three urban and rural labour markets (seasonal work, street trade and sex work) alongside the impact of state policies on informality. Boels uncovers the differential position authorities take regarding these labour markets, notwithstanding the presence of informality and often vulnerable position of workers in each one of them. With a distinctive focus on informal workers, and through in-depth interviews, this study explores the life and work of informal workers, including their experiences with regulators, their motivations for working informally and their perceptions of state policy. In short, this book gives a voice to often ignored but crucial participants of the informal economy. The detailed discussion of the results and the links to theoretical frameworks will ensure this book is of particular interest to scholars of urban economics and governance, criminology, and sociology.

Download or read book The Economics of Ethics and the Ethics of Economics written by Geoffrey Brennan and published by Edward Elgar Publishing. This book was released on 2009 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economics and ethics are succumbing to the pull of disciplinary specialisation at their own peril. This volume represents a necessary and most welcome reminder of some ways in which the two are intertwined. How do economic preferences relate to ethical values? What are the motivational underpinnings on which we should base a theory of choice? What explains compliance with rules, and with tax legislation in particular? Any economist or political philosopher interested in these questions must read this book. Peter Dietsch, Université de Montréal, Canada Do market prices reflect values? What is the relation between social norms and economic incentives? Do economic agents respond to ethical arguments? By probing the boundaries between positive and normative theorizing and by bridging ethics, economics, and political science, this book is able to address a fascinating set of questions. I strongly recommend this book to anyone interested in normative issues in public policy to academics and practitioners alike. Fabienne Peter, University of Warwick, UK This book makes a rational and eloquent case for the closer integration of ethics and economics. It expands upon themes concerned with esteem, self-esteem, emotional bonding between agents, expressive concerns, and moral requirements. Economists have long assumed that value and price are synonymous and interchangeable. The authors show how disregarding this false assumption and adopting an interdisciplinary approach could improve the economics profession by distinguishing economic values from ethical values. Replete with discussions that will challenge conventional economics, this book offers a corrective argument against the rigid separation of agents motivation and the purely normative aspects of economic analysis. The various contributions explore the different dimensions at the frontier between the rational and the moral in political economy, ethics and philosophy. Containing a variety of cross-border analyses, this innovative book will be a must-read for economists, political scientists and philosophers. It will also be an invaluable resource for students in the fields of economics and philosophy.

Download or read book The Shadow Economy written by Friedrich Schneider and published by Cambridge University Press. This book was released on 2013-02-14 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.

Download or read book Entrepreneurship and Institutions written by Nick Williams and published by Rowman & Littlefield. This book was released on 2017-07-13 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Entrepreneurship does not occur in a vacuum. The institutions which provide the framework for economic activity matter. As countries around the world strive for economic growth, this book examines how institutional arrangements are critical in fostering entrepreneurship. Through 12 case studies drawn from Asia, Europe and America the book demonstrates how different institutional arrangements impact the nature, scope and scale of entrepreneurial activity. Each chapter highlights how the prevailing formal and informal institutional arrangements interact, and how this has consequences for the development of more entrepreneurial economies. By synthesizing empirical and theoretical insights the book explores how fostering more entrepreneurial economies is as much a question of institutional alignment as it is the creation of more supportive formal and informal institutions.

Download or read book Curent Debates in Economic Growth Public Finance Game Theory written by Ünal Çağlar and published by IJOPEC PUBLICATION. This book was released on 2019-10-01 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic activities have gained a global structure with the increasing importance and the progress of information technologies. Business has spread its activities through information technologies and have used information and information technologies as a strategic force in their competitive efforts. The use of financial resources, which gained importance during the industrial revolution, now has been replaced by the information economy. Knowledge has become an opportunity cost of financial capital. Production, consumption, distribution relations and economic structure, which are considered as the basic elements of the economy, have been restructured on the basis of knowledge. This book reflects the diversity of social science debates and includes three titles; economic growth and globalization; economic and game theory; and public finance. There are various scientific studies under the title of economic growth and globalization. We hope that our readers will enjoy and benefit from these contributions.

Download or read book Measuring the Global Shadow Economy written by Colin C. Williams and published by Edward Elgar Publishing. This book was released on 2016-01-29 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together two leading researchers in the field to provide a comprehensive overview of the shadow economy from a global perspective. Reviewing the advantages and disadvantages of different ways of measuring the informal sector, the authors evaluate its size and key determinants across the world. Williams and Schneider clearly establish the persistence and prevalence of the shadow economy, analysing the narrowness of existing policy approaches and explaining how these fail to address the key factors for its existence and may even exacerbate the problem. Proposing an alternative way forward, the authors argue that little headway will ever be made in reducing the shadow economy until there are changes not only to the character of formal institutions but also informal institutions (the values, beliefs and norms of citizens) through the introduction of macro-level structural changes. This timely, cutting-edge review of the global shadow economy and how it can be measured and tackled is an invaluable resource for postgraduate students, researchers and policy-makers, particularly those with a interest in tax evasion and informal labour.

Download or read book Exploring Criminal and Illegal Enterprise written by Gerard McElwee and published by Emerald Group Publishing. This book was released on 2015-05-22 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the illegal behaviour of entrepreneurs and discusses how criminal entrepreneurs acquire information, learn from their entrepreneurial experiences, and utilize acquired knowledge to develop their organizations.

Download or read book Handbook on the Shadow Economy written by Friedrich Schneider and published by Edward Elgar Publishing. This book was released on 2011 with total page 543 pages. Available in PDF, EPUB and Kindle. Book excerpt: This original and insightful handbook presents the latest research on the size and development of the shadow economy (also known as the black or underground economy), an integral component of the most developing and many developed countries' economies.

Download or read book Confronting the Shadow Economy written by Colin C. Williams and published by Edward Elgar Publishing. This book was released on 2014-11-28 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with a review of the extent of undeclared work, the author discusses the discrepancies between regions and the potential impacts of the economic crisis, comparing the nature of the potential solutions available with those actually adopted. Th

Download or read book Agent based Modeling of Tax Evasion written by Sascha Hokamp and published by John Wiley & Sons. This book was released on 2018-02-12 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: The only single-source guide to understanding, using, adapting, and designing state-of-the-art agent-based modelling of tax evasion A computational method for simulating the behavior of individuals or groups and their effects on an entire system, agent-based modeling has proven itself to be a powerful new tool for detecting tax fraud. While interdisciplinary groups and individuals working in the tax domain have published numerous articles in diverse peer-reviewed journals and have presented their findings at international conferences, until Agent-based Modelling of Tax Evasion there was no authoritative, single-source guide to state-of-the-art agent-based tax evasion modeling techniques and technologies. Featuring contributions from distinguished experts in the field from around the globe, Agent-Based Modelling of Tax Evasion provides in-depth coverage of an array of field tested agent-based tax evasion models. Models are presented in a unified format so as to enable readers to systematically work their way through the various modeling alternatives available to them. Three main components of each agent-based model are explored in accordance with the Overview, Design Concepts, and Details (ODD) protocol, each section of which contains several sub elements that help to illustrate the model clearly and that assist readers in replicating the modeling results described. Presents models in a unified and structured manner to provide a point of reference for readers interested in agent-based modelling of tax evasion Explores the theoretical aspects and diversity of agent-based modeling through the example of tax evasion Provides an overview of the characteristics of more than thirty agent-based tax evasion frameworks Functions as a solid foundation for lectures and seminars on agent-based modelling of tax evasion The only comprehensive treatment of agent-based tax evasion models and their applications, this book is an indispensable working resource for practitioners and tax evasion modelers both in the agent-based computational domain and using other methodologies. It is also an excellent pedagogical resource for teaching tax evasion modeling and/or agent-based modeling generally.

Download or read book Shadow Economy in Poland written by Dagmara Nikulin and published by Springer Nature. This book was released on 2021-03-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an estimate of the size of the shadow economy in Poland. Using analogous data, it traces core determinants of the existence of the shadow economy in Poland. It compares results with neighbouring countries, and if possible, the remaining Central-Eastern economies. The book tells why the problem of the unreported economic activity matters; it presents the problem from different angles―economic, social and institutional. Next, it extensively reviews past research on the size and determinants of the shadow economy in Poland. It discusses available resources and empirical results showing the problem from micro-, and macroeconomic perspective. The authors present the methods used and the results of the survey, which are interpreted and discussed Finally it concludes on major drivers of shadow economy in Poland, providing recommendations and future research directions. The book is intended for practitioners and those seeking understanding of undeclared economic activities.

Download or read book Global Criminal and Sovereign Free Economies and the Demise of the Western Democracies written by Robert J. Bunker and published by Routledge. This book was released on 2014-09-15 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much has been written about the many economic benefits of globalization and the triumph and spread of democratic liberalism with the end of the Cold War, following the demise of the Soviet Union. This work takes issue with such "wine and roses" perspectives about the future of the Western democracies and their faith-based views on the moral purity of a globalized marketplace. It also questions many of the assumptions found in the status quo reinforcing discipline of international political economy (IPE)—a discipline that focuses on the formal and legitimate economies and the façade they present that international relations and commerce is still dominated and dictated solely by the old Westphalian state centric system. Having highlighted these concerns, this book looks at two major themes. The first theme focuses on the theoretical perception that a "Dark Renaissance" is taking place globally—one in which the Western liberal democracies and its citizens are ill prepared to respond because it exists at the trans-civilization level, bridging the modern to the post-modern world. The second theme focuses on the actual process of state deconstruction that is taking place. This process is leading to what may become the very undoing of the democracies. Drawing together experts from a variety of backgrounds, this work explores the increasing shift away from formal based capitalism and evaluates through case studies how different states are responding to the challenges they face. This work will be of great interest to students and scholars of international political economy.

Download or read book Handbook of Research on Public Finance in Europe and the MENA Region written by Erdo?du, M. Mustafa and published by IGI Global. This book was released on 2016-05-03 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.

Download or read book The Global Informal Workforce written by International Monetary Fund and published by International Monetary Fund. This book was released on 2021-07-23 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Informal Workforce is a fresh look at the informal economy around the world and its impact on the macroeconomy. The book covers interactions between the informal economy, labor and product markets, gender equality, fiscal institutions and outcomes, social protection, and financial inclusion. Informality is a widespread and persistent phenomenon that affects how fast economies can grow, develop, and provide decent economic opportunities for their populations. The COVID-19 pandemic has helped to uncover the vulnerabilities of the informal workforce.

Download or read book The Palgrave Handbook of International Development written by Jean Grugel and published by Springer. This book was released on 2016-06-10 with total page 778 pages. Available in PDF, EPUB and Kindle. Book excerpt: International development is a dynamic, vibrant and complex field – both in terms of practices and in relation to framing and concepts. This collection draws together leading experts from a range of disciplines, including development economics, geography, sociology, political science and international relations, to explore persistent problems and emergent trends in international development. Building from an introduction to key development theories, this Handbook proceeds to examine key development questions relating to the changing donor and aid landscape, the changing role of citizens and the state in development, the role of new finance flows and privatization in development, the challenges and opportunities of migration and mobility, emerging issues of insecurity and concerns with people trafficking, the drugs trade and gang violence, the role of rights and activism in promoting democracy and development, the threats posed by and responses to global environmental change, and the role of technology and innovation in promoting development.

Download or read book Nonlinearity Between the Shadow Economy and Level of Development written by Dong Frank Wu and published by International Monetary Fund. This book was released on 2019-03-01 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper is the first attempt to directly explore the long-run nonlinear relationship between the shadow economy and level of development. Using a dataset of 158 countries over the period from 1996 to 2015, our results reveal a robust U-shaped relationship between the shadow economy size and GDP per capita. Our results imply that the shadow economy tends to increase when economic development surpasses a given threshold or at least does not disappear. Our findings suggest that special attention should be given to the country’s level of development when designing policies to tackle issues related to the shadow economy.