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Displaying results 1 to 9 of 9.

  1. Schattenwirtschaft und Steuerhinterziehung
    ökonomische und psychologische Aspekte
    Author: Berger, Matthias M.; Schneider, Friedrich
    Published: 1998
    Publisher:  Inst. für Volkswirtschaftslehre, Linz-Auhof

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 410 (9811)
    Inter-library loan:
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    K99-1083
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Series: Arbeitspapier / Institut für Volkswirtschaftslehre ; 9811
    Subjects: Schattenwirtschaft; Steuervermeidung; Steuerstrafrecht; Wirtschaftspsychologie; Vergleich; Österreich; Deutschland; Schweiz; OECD-Staaten
    Scope: 53 S, graph. Darst
  2. Schattenwirtschaft und Steuerhinterziehung
    ökonomische und psychologische Aspekte
    Author: Berger, Matthias M.
    Published: 1998
    Publisher:  Inst. für Volkswirtschaftslehre, Linz-Auhof

    Location:
    Campusbibliothek Bergheim der Universität
    Signature:
    WS/QB 400 I59-20
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 410 (9811)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    K99-1083
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    Location:
    Universität Konstanz, Kommunikations-, Informations-, Medienzentrum (KIM)
    Signature:
    wrc 10.06:i/l46-9811
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QB 400
    Series: Arbeitspapier ; 9811
    Subjects: Schattenwirtschaft; Steuervermeidung; Steuerstrafrecht; Wirtschaftspsychologie; Vergleich; Österreich; Deutschland; Schweiz; OECD-Staaten
    Scope: 53 S., graph. Darst.
  3. Tax administration
    ways to simplify the estimated tax penalty calculation ; report to the Chairmen and Ranking Minority Members, Committee on Finance, US Senate, and Committee on Ways and Means, House of Representatives
    Published: [1998]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 226026
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Subjects: Steuermoral; Steuerstrafrecht; Steuervereinfachung; Finanzverwaltung; USA
    Other subjects: Array; Array
    Scope: 29 p, form, 28 cm
    Notes:

    Cover title

    May 1998

    GAO/GGD-98-96

    B-278804"--P. 1
  4. Improving tax compliance in the cash economy
    Published: 1998
    Publisher:  AusInfo, Canberra, ACT

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 213618
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 064230727X
    Series: Cash economy
    Subjects: Steuermoral; Steuerstrafrecht; Schattenwirtschaft; Steuererhebungsverfahren; Australien
    Scope: [18], IV, 68 S, graph. Darst
  5. Au-delà des aspects budgétaires de la fraude et de la sous-estimation fiscales
    Author: Frank, Max
    Published: 1998

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 216309
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Print
    Series: Courrier hebdomadaire / Centre de Recherche et d'Information Socio-Politiques ; 1620/1621
    Subjects: Steuereinnahmen; Steuerschätzung; Steuerstrafrecht; Öffentliche Einnahmen; Belgien
    Scope: 56 S
  6. Integritet, effektivitet, skattebrott
    Published: 1998
    Publisher:  Fritzes, Stockholm

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    6 A 32838
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    Location:
    Max-Planck-Institut zur Erforschung von Kriminalität, Sicherheit und Recht, Bibliothek
    Inter-library loan:
    No loan of volumes, only paper copies will be sent

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 299916
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    Source: Staatsbibliothek zu Berlin
    Language: Swedish
    Media type: Book
    Format: Print
    ISBN: 9138208105
    Series: Statens offentliga utredningar ; 1998,9
    Subjects: Steuerstrafrecht; Wirtschaftskriminalität; Schweden
    Scope: 310 S
  7. Aktuelle Fragen zur Selbstanzeige
    Author: Leitner, Roman; Plückhahn, Otto
    Published: 1998
    Publisher:  Inst. für Finanzwiss. und Steuerrecht, Wien

    Location:
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    Signature:
    AUT 4.2.-9,193-
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    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 212206
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Series: Gelber Brief ; 193
    Subjects: Steuerstrafrecht; Steuermoral; Österreich
    Scope: 37 S
  8. Integritet, effektivitet, skattebrott
    Published: 1998
    Publisher:  Fritzes, Stockholm

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: Swedish
    Media type: Book
    Format: Print
    ISBN: 9138208105
    Series: Statens offentliga utredningar ; 1998,9
    Subjects: Steuerstrafrecht; Wirtschaftskriminalität; Schweden
    Scope: 310 S
  9. Corruption, tax evasion and the Laffer curve
    Author: Sanyal, Amal; Gang, Ira N.; Goswami, Omkar
    Published: 1998
    Publisher:  Rutgers University, Department of Economics, New Brunswick, NJ

    In a corrupt tax administration a rise in tax rate sets about complicated strategic moves by both taxpayers and administrators. It is shown that in some circumstances, this may bring about a Laffer like behavior of overall tax revenue, i.e. a higher... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 66 (1996,4)
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    No inter-library loan

     

    In a corrupt tax administration a rise in tax rate sets about complicated strategic moves by both taxpayers and administrators. It is shown that in some circumstances, this may bring about a Laffer like behavior of overall tax revenue, i.e. a higher tax rate results in smaller net revenue for the government. Further, a more intense tax effort by increasing the number of returns audited may also reduce net revenues. Finally if tax and fine rates positively influence the level of corruption in the administration, these outcomes become more likely.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/94332
    Edition: Revised May 1998
    Series: Departmental working papers / Rutgers University, Department of Economics ; 96, 04
    Subjects: Laffer-Kurve; Korruption; Steuerstrafrecht; Spieltheorie; Theorie
    Scope: 1 Online-Ressource (circa 21 Seiten), Illustrationen
    Notes:

    Erscheint auch als Druck-Ausgabe