eBook PDF Download Digital Library
Author: David J. Pyle
Publisher: Springer
Published: 1989-06-18
Total Pages: 224
ISBN-13: 1349084883
DOWNLOAD EBOOK →This book attempts to review and summarize the mostly obscure professional literature on tax evasion and the black economy to produce a text that informs both the popular and political debate about the issues involved.
Author: Michael Pickhardt
Publisher: Edward Elgar Publishing
Published: 2012-01-01
Total Pages: 209
ISBN-13: 1781006741
DOWNLOAD EBOOK →Issues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction. Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read.
Author: Friedrich Schneider
Publisher: Cambridge University Press
Published: 2013-02-14
Total Pages: 225
ISBN-13: 1107034841
DOWNLOAD EBOOK →This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.
Author: Rafay, Abdul
Publisher: IGI Global
Published: 2021-03-18
Total Pages: 650
ISBN-13: 1799855694
DOWNLOAD EBOOK →Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.
Author: Vito Tanzi
Publisher: Lexington, Mass. : Lexington Books
Published: 1982
Total Pages: 416
ISBN-13:
DOWNLOAD EBOOK →Monograph which aims to measure the second economy of moonlighting in the USA and the relative importance of the black economy to a nation's economic well-being. Other countries dealt with are: United Kingdom, USSR, Italy, Norway, Colombia, Canada etc., all contributed by various authors.
Author: Gorana Krstić
Publisher: Springer
Published: 2015-04-21
Total Pages: 179
ISBN-13: 331913437X
DOWNLOAD EBOOK →The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern European countries are estimated using two different methods (the MIMIC method and household-tax-compliance method). Micro-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow economy from the perspective of enterprises and entrepreneurs. The authors identify the types of shadow economy at work in business entities, the determinants of shadow economy participation, and the impact of competition from the informal sector on businesses. Readers will learn both about the potential fiscal effects of reducing the shadow economy to the levels observed in more developed countries and the effects that formalization of the shadow economy can have on economic growth.
Author: Maximilian Edelbacher
Publisher: CRC Press
Published: 2015-10-15
Total Pages: 235
ISBN-13: 1482255324
DOWNLOAD EBOOK →Fueled by corruption, fraud, and organized crime, the shadow economyalso known as the informal, black market, illegal, or underground economyis currently on the rise worldwide. Corruption, Fraud, Organized Crime, and the Shadow Economy addresses shadow economies and the players involved by examining various aspects of criminal law and prosecution
Author: Fraser Institute (Vancouver, B.C.)
Publisher: The Fraser Institute
Published: 1997
Total Pages: 122
ISBN-13: 0889751692
DOWNLOAD EBOOK →From the back cover: The papers in this ground breaking book constitute a unique collection of information about the underground economy and how it is manifested in a variety of countries. Section One attempts to measure Canada's underground economic activity and provides a specific estimate of the impact that tax changes have on its size. It also looks at the problems of tax evasion and tax avoidance. Section Two deals with the size of the underground substance economy, the legal aspects of tlhe underground economy in the United States, and an asseeement of the economic activities of the Mafia. Section Three analyzes the underground economy abroad, specifically in the United States, Britain, Mexico, Peru, Chile, Russia and China. The fourth section returns to Canada and examines some policy implications of the underground economy. A survey detailed in Section One shows that a majority of Canadians believe that they do not receive enough benefits for the taxation they pay. Section Four offers a solution to the problem of tax evasion and underground economic activity; the adoption of user fees and user taxes.
