Arbeitspapier
Tax evasion by individuals
The basic deterrence model of tax evasion is described, its main predictions are derived and limitations and flexibility are outlined. Further, the model is interpreted in light of some key institutional features characterising tax enforcement in OECD countries. Throughout the survey, findings originating from the deterrence model are contrasted with predictions which result from a simple model of criminal activity and law enforcement.
- Sprache
-
Englisch
- Erschienen in
-
Series: IAAEU Discussion Paper Series in Economics ; No. 09/2014
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Tax Evasion and Avoidance
Tax Law
- Thema
-
Economics of Crime
Income Tax
Tax Evasion
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Goerke, Laszlo
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU)
- (wo)
-
Trier
- (wann)
-
2014
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Goerke, Laszlo
- University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU)
Entstanden
- 2014
Ähnliche Objekte (12)
Tax evasion by firms
Tax Progressivity and Tax Evasion
Tax overpayments, tax evasion, and book-tax differences
Income tax buyouts and income tax evasion
Income Tax Buyouts and Income Tax Evasion
Relative consumption and tax evasion
Relative consumption and tax evasion
Tax Evasion in a Unionised Economy
Human capital formation and tax evasion
Bureaucratic corruption and profit tax evasion
Tax evasion in a Cournot oligopoly with endogenous entry
Tax Evasion in a Cournot Oligopoly with Endogenous Entry
Tax evasion by firms
Tax Progressivity and Tax Evasion
Tax overpayments, tax evasion, and book-tax differences
Income tax buyouts and income tax evasion
Income Tax Buyouts and Income Tax Evasion
Relative consumption and tax evasion
Relative consumption and tax evasion
Tax Evasion in a Unionised Economy
Human capital formation and tax evasion
Bureaucratic corruption and profit tax evasion
Tax evasion in a Cournot oligopoly with endogenous entry
Tax Evasion in a Cournot Oligopoly with Endogenous Entry
Tax evasion by firms
Tax Progressivity and Tax Evasion
Tax overpayments, tax evasion, and book-tax differences
Income tax buyouts and income tax evasion
Income Tax Buyouts and Income Tax Evasion
Relative consumption and tax evasion
Relative consumption and tax evasion
Tax Evasion in a Unionised Economy
Human capital formation and tax evasion
Bureaucratic corruption and profit tax evasion
Tax evasion in a Cournot oligopoly with endogenous entry