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Undeclared Work, Deterrence and Social Norms: The Case of Germany
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Barnes and Noble
Undeclared Work, Deterrence and Social Norms: The Case of Germany
Current price: $109.99
Barnes and Noble
Undeclared Work, Deterrence and Social Norms: The Case of Germany
Current price: $109.99
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Size: Hardcover
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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.
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