Undeclared Work, Deterrence and Social Norms (Record no. 101801)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02899nam a22004455i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-540-87401-0 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20140220083255.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120507s2012 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783540874010 |
| -- | 978-3-540-87401-0 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1007/978-3-540-87401-0 |
| Source of number or code | doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HD87-87.55 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KCP |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | POL024000 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 338.9 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Feld, Lars P. |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| 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. |
| 264 #1 - | |
| -- | Berlin, Heidelberg : |
| -- | Springer Berlin Heidelberg, |
| -- | 2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | X, 143p. 8 illus. |
| Other physical details | online resource. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 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 | |
| Topical term or geographic name as entry element | Economics. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Economic policy. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Finance. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Economics/Management Science. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Economic Policy. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 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 |
| 912 ## - | |
| -- | ZDB-2-SBE |
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