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

By Claus Larsen and Lars P. Feld

Book Overview

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.

• Format: Hardcover
• Language: English
• ISBN: 3540874003
• ISBN13: 9783540874003
• Release Date: May 2012
• Publisher: Springer
• Length: 146 Pages
• Weight: 0.80 lbs.
• Dimensions: 0.6" x 6.2" x 9.2"