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  1. Measurement of value added tax evasion in selected EU countries on the basis of national accounts data
    Author: Nam, Chang-woon; Parsche, Rüdiger; Schaden, Barbara
    Published: 2001
    Publisher:  Univ., Center for Economic Studies, Munich

    The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member States,... more

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    Staats- und Universitätsbibliothek Bremen
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    bc 1391-431
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    The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member States, whereas such efforts have traditionally been most pronounced in the field of corporate and personal income taxation. This study primarily deals with the quantification of the VAT evasion and fraud in the EU. On the basis of the national accounts data, it suggests a novel way of estimating the annual amount of hypothetical VAT revenues for the individual EU countries. The relation between the calculated hypothetical and the (current) collected revenues in a fiscal year largely determines the extent of VAT evasion and fraud of a country, when the time-lag problem between the creation of tax liability and the VAT collection in cash terms can be adjusted.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: CESifo working paper series ; 431
    Subjects: Umsatzsteuer; Steuervermeidung; Steuerstrafrecht; EU-Staaten
    Scope: 15 S
    Notes:

    Literaturverz. S. 12 - 15

    Internetausg.: ftp://129.187.96.124/CESifo_WP/431.pdf
  2. Measurement of value added tax evasion in selected EU countries on the basis of national accounts data
    Author: Nam, Chang-woon
    Published: 2001
    Publisher:  Univ., Center for Economic Studies, Munich

    The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member States,... more

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    Staats- und Universitätsbibliothek Bremen
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    Technische Universität Bergakademie Freiberg, Bibliothek 'Georgius Agricola'
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    The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member States, whereas such efforts have traditionally been most pronounced in the field of corporate and personal income taxation. This study primarily deals with the quantification of the VAT evasion and fraud in the EU. On the basis of the national accounts data, it suggests a novel way of estimating the annual amount of hypothetical VAT revenues for the individual EU countries. The relation between the calculated hypothetical and the (current) collected revenues in a fiscal year largely determines the extent of VAT evasion and fraud of a country, when the time-lag problem between the creation of tax liability and the VAT collection in cash terms can be adjusted.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QC 000
    Series: Working paper series / CESifo ; 431
    Subjects: Umsatzsteuer; Steuervermeidung; Steuerstrafrecht; EU-Staaten
    Scope: 15 S.
    Notes:

    Literaturverz. S. 12 - 15

    Internetausg.: ftp://129.187.96.124/CESifo_WP/431.pdf
  3. Tax rates and tax evasion
    evidence from "missing imports" in China
    Author: Fisman, Raymond
    Published: 2001
    Publisher:  Centre for Economic Policy Research, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 32 (3089)
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    Universität Konstanz, Kommunikations-, Informations-, Medienzentrum (KIM)
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    wrc 10.06:i/d55-3089
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Array ; 3089
    Subjects: Steuerstrafrecht; Steuertarif; Schätzung; China; Tariff; Tax evasion; Taxation
    Scope: 32 S., graph. Darst.
  4. Steuerhinterziehung, begrenzte Rationalität und Referenzabhängigkeit
    Theorie und experimentelle Evidenz
    Author: Beckmann, Klaus
    Published: 2001
    Publisher:  Univ., Wirtschaftswiss. Fakultät, Passau

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1166 (24)
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    09-32234/24
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Series: Array ; Diskussionsbeitr. V-24-01
    Subjects: Steuerstrafrecht; Steuermoral; Verhaltensökonomik; Erwartungsbildung; Prospect Theory; Begrenzte Rationalität; Risikopräferenz; Experiment; Theorie; Deutschland; Framing
    Scope: 34 S, graph. Darst
    Notes:

    Literaturverz. S. 32 - 34
  5. Examination of allegations relating to sales tax fraud
    Published: 2001

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 225962
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 0642442940
    Series: Audit report / the Auditor-General ; 2001-2002,2
    Subjects: Umsatzsteuer; Steuerstrafrecht; Finanzkontrolle; Australien
    Scope: 108 S
  6. Social representations on tax avoidance, tax evasion, and tax flight
    do legal differences matter?
    Author: Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris
    Published: 2001
    Publisher:  Johannes Kepler Univ., Linz

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 410 (0104)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Arbeitspapier / Institut für Volkswirtschaftslehre Linz, Sozial- und Wirtschaftswissenschaftliche Fakultät ; 0104
    Subjects: Steuervermeidung; Steuerstrafrecht; Steuerflucht; Steuermoral; Sozialethik; Theorie
    Scope: 27 S, graph. Darst
    Notes:
  7. Is tax evasion never justifiable?
    Author: Torgler, Benno
    Published: 2001
    Publisher:  Wirtschaftswiss. Zentrum der Univ., Basel

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 421 (02.01)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: WWZ-Discussion paper ; 02/01
    Subjects: Steuerstrafrecht; Steuermoral; Vergleich; Welt
    Scope: 25 S, graph. Darst
    Notes:

    Literaturverz. 26 - 29
  8. Mental accounting and the impact of tax penalty and audit frequency on the declaration of income
    an experimental analysis
    Author: Maciejovsky, Boris; Kirchler, Erich; Schwarzenberger, Herbert
    Published: 2001
    Publisher:  Sonderforschungsbereich 373, Berlin

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1190 (2001.16)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper / Humboldt-Universität zu Berlin, Sonderforschungsbereich 373 Quantifikation und Simulation Ökonomischer Prozesse ; 2001,16
    Subjects: Steuervermeidung; Steuererhebungsverfahren; Erwartungsbildung; Prospect Theory; Steuerstrafrecht; Außenprüfung; Kapitaleinkommen; Finanzmarkt; Experiment; Theorie; Kognition
    Scope: 15 S, 21 cm
    Notes:
  9. Mental accounting and the impact of tax penalty and audit frequency on the declaration of income
    an experimental analysis
    Author: Maciejovsky, Boris; Kirchler, Erich; Schwarzenberger, Herbert
    Published: 2001
    Publisher:  Humboldt-Univ., Wirtschaftswiss. Fak., Berlin

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 751 (182)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 182
    Subjects: Steuervermeidung; Steuererhebungsverfahren; Erwartungsbildung; Prospect Theory; Steuerstrafrecht; Außenprüfung; Kapitaleinkommen; Finanzmarkt; Experiment; Theorie; Kognition
    Scope: 15, VII S, graph. Darst
    Notes:

    Literaturverz. S. 14 - 15
  10. Measurement of value added tax evasion in selected EU countries on the basic of national accounts data
    Author: Nam, Chang-woon; Parsche, Rüdiger; Schaden, Barbara
    Published: 2001
    Publisher:  Ifo-Inst. für Wirtschaftsforschung, München

    The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of single market has further encouraged firms' and households' evading behaviour of paying value added taxes in the EU member states,... more

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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    KAP 11464
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of single market has further encouraged firms' and households' evading behaviour of paying value added taxes in the EU member states, while such efforts have traditionally been most remarkable in the field of corporate and personal income taxation. This study primarily deals with the quantification of the VAT evasion and fraud in the EU. On the basis of the national accounts data, it suggests a novel way of estimating the annual amount of hypothetical VAT revenues for the individual EU countries. The relation between the calculated hypothetical and the (current) collected revenues in a fiscal year largely determines the extent of VAT evasion and fraud of a country, when the time-lag problem between the creation of tax liability and the VAT collection in cash terms can be adjusted.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QL 641
    Series: Ifo-Diskussionsbeiträge ; 73
    Subjects: Umsatzsteuer; Steuervermeidung; Steuerstrafrecht; EU-Staaten
    Scope: 15 Bl
    Notes:

    Literaturverz. Bl. 12 - 15
  11. Taxpayer beware
    schemes, scams, and cons : hearing before the Committee on Finance, United States Senate, One Hundred Seventh Congress, first session on IRS oversight, April 5, 2001
    Published: 2001
    Publisher:  US Gov. Print. Off., Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 326105
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Subjects: Steuerstrafrecht; Wirtschaftskriminalität; USA
    Scope: IV, 124 S, graph. Darst
  12. What is the US position on offshore tax havens?
    Hearing before the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, One Hundred Seventh Congress, first session, July 18, 2001
    Published: 2001
    Publisher:  US Gov. Print. Off., Washington, DC

    Location:
    Peace Research Institute Frankfurt, Bibliothek
    Signature:
    97.039
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    B 328335
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Subjects: Steueroase; Steuerstrafrecht; Steuerpolitik; Internationale Zusammenarbeit; USA; Welt; Tax havens; Tax evasion; Banks and banking, International; Investments, Foreign
    Scope: IV, 190 S, Ill, 24 cm
    Notes:

    Includes bibliographical references
  13. Every representations of tax avoidance, tax evasion, and tax flight
    do legal differences matter?
    Author: Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich
    Published: 2001
    Publisher:  Humboldt-Univ., Wirtschaftswiss. Fak., Berlin

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 751 (187)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 187
    Subjects: Steuervermeidung; Steuerflucht; Steuerstrafrecht; Steuerrecht; Gerechtigkeit; Wahrnehmung; Deutschland; Meinung
    Scope: 19 S, graph. Darst
  14. Istorija razvitija nalogovoj sistemy Rossii i otvetstvennosti za nalogovye prestuplenija do 1917 goda
    Author: Mamaev, Michail Igorevič
    Published: 2001
    Publisher:  Izdat. Rostovskogo Univ., Rostov-na-Donu

    Location:
    Universitätsbibliothek Kiel, Zentralbibliothek
    Signature:
    Y(RU)IX 631
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    A 233301
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    Source: Union catalogues
    Language: Russian
    Media type: Book
    Format: Print
    ISBN: 587963003X
    Subjects: Steuergeschichte; Steuerstrafrecht; Sowjetunion
    Scope: 10 S
  15. Everyday representations of tax avoidance, tax evasion, and tax flight
    do legal differences matter?
    Author: Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich
    Published: 2001
    Publisher:  Sonderforschungsbereich 373, Berlin

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1190 (2001.43)
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Discussion paper / Humboldt-Universität zu Berlin, Sonderforschungsbereich 373 Quantifikation und Simulation Ökonomischer Prozesse ; 2001,43
    Subjects: Steuervermeidung; Steuerflucht; Steuerstrafrecht; Steuerrecht; Gerechtigkeit; Wahrnehmung; Deutschland; Meinung
    Scope: 19 S, graph. Darst
    Notes:
  16. To evade taxes or not to evade
    that is the question
    Author: Torgler, Benno
    Published: 2001
    Publisher:  Wirtschaftswiss. Zentrum der Univ., Basel

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 421 (01.08)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: WWZ-Discussion paper ; 01/08
    Subjects: Steuerstrafrecht; Steuermoral; Spieltheorie; Experiment; Kanada
    Scope: 31 S
    Notes:

    Literaturverz. S. 27 - 31
  17. Settlement in tax evasion prosecution
    Published: 02 Oct. 2001
    Publisher:  Dep. d'Economia i Ha. Econòmica, Univ. Autónoma de Barcelona, Bellaterra (Barcelona)

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1271 (495)
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Discussion papers / Departament d'Economia i Ha. Econòmica at the Universitat Autònoma de Barcelona ; Array
    Subjects: Steuerstrafrecht; Steuerfahndung; Verhandlungstheorie; Unvollkommene Information; Theorie; Rechtsdurchsetzung
    Scope: Online-Ressource, 23 p., text
    Notes:

    Gesamtt. von der Homepage
  18. Solidarity, democracy, and tax evasion
    an experimental study
    Author: Beckmann, Klaus
    Published: 2001
    Publisher:  Gruppe der Volkswirtschaftlichen Professoren der Wirtschaftswiss. Fak. der Univ., Passau

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1166 (25)
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    09-32234/25
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QC 000 ; QL 410
    Series: Array ; Diskussionsbeitr. Nr. [20]01,25
    Subjects: Steuerstrafrecht; Steuerpolitik; Neue politische Ökonomie; Spieltheorie; Solidarität; Altruismus; Experiment; Theorie; Deutschland
    Scope: 28 S, graph. Darst, 30 cm
    Notes:

    Literaturverz. S. 26 - 28
  19. Tax evasion in a unionised economy
    Author: Goerke, Laszlo
    Published: 2001
    Publisher:  IZA, Bonn

    In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1194 (382)
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    In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends on undeclared income or on wage payments or if withholding regulations prevent optimal evasion choices. In such instances, tax evasion opportunities make the legal incidence of taxes an important determinant of their economic incidence and employment can rise with a substitution of an income for a payroll tax.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 382
    Subjects: Steuerstrafrecht; Lohnsteuer; Einkommensteuer; Steuerwirkung; Verhandlungstheorie des Lohnes; Gewerkschaft; Theorie
    Scope: 14 S
  20. Tax rates and tax evasion
    evidence from "missing imports" in China
    Author: Fisman, Raymond; Wei, Shang-jin
    Published: 2001
    Publisher:  NBER, Cambridge, Mass.

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (8551)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 8551
    Subjects: Steuerstrafrecht; Steuertarif; Schätzung; China; Imports; Investments, Foreign; Tax evasion; Taxation
    Scope: 17, [16] S, graph. Darst., Tab
    Notes:

    Internetausg.: papers.nber.org/papers/W8551.pdf - lizenzpflichtig

    Literaturverz.
  21. Corporate tax shelters
    hearing before the Committee on Ways and Means, House of Representatives, One Hundred Sixth Congress, first session, November 10, 1999
    Published: 2001
    Publisher:  US Gov. Print. Off., Washington

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 229371
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Subjects: Steueroase; Unternehmensbesteuerung; Steuerflucht; Steuerstrafrecht; Steuerpolitik; USA
    Scope: Online-Ressource, III, 189 p., text
  22. Tax evasion in a unionised economy
    Author: Goerke, Laszlo
    Published: 2001
    Publisher:  IZA, Bonn

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    DDC Categories: 330; 380; 650; 670
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; No. 382
    Subjects: Steuerstrafrecht; Lohnsteuer; Einkommensteuer; Steuerwirkung; Verhandlungstheorie; Gewerkschaft; Theorie
    Other subjects: (stw)Steuerstrafrecht; (stw)Lohnsteuer; (stw)Einkommensteuer; (stw)Steuerwirkung; (stw)Verhandlungstheorie des Lohnes; (stw)Gewerkschaft; (stw)Theorie; Arbeitspapier; Graue Literatur
    Scope: 14 S., 21 cm
  23. Measurement of value added tax evasion in selected EU countries on the basis of national accounts data
    Author: Nam, Chang-woon; Parsche, Rüdiger; Schaden, Barbara
    Published: 2001
    Publisher:  CES, Munich ; Ifo

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QL 641 ; QC 000
    DDC Categories: 330; 380; 650; 670
    Series: CESifo working papers ; No. 420
    Subjects: Einfuhrumsatzsteuer; Umsatzsteuer; Steuervermeidung; Steuerstrafrecht
    Other subjects: (stw)Umsatzsteuer; (stw)Steuervermeidung; (stw)Steuerstrafrecht; (stw)EU-Staaten; Arbeitspapier; Graue Literatur
    Scope: 15 S., 21 cm
    Notes:

    Auch im Internet unter der Adresse www.SSRN.com oder www.CESifo.de verfügbar. - Literaturverz. S. 12 - 15
  24. Tax evasion in a unionised economy
    Author: Goerke, Laszlo
    Published: 2001
    Publisher:  Institute for the Study of Labor (IZA), Bonn

    In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 4 (382)
    Inter-library loan:
    No inter-library loan

     

    In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends on undeclared income or on wage payments or if withholding regulations prevent optimal evasion choices. In such instances, tax evasion opportunities make the legal incidence of taxes an important determinant of their economic incidence and employment can rise with a substitution of an income for a payroll tax.

     
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    Content information
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/21242
    Series: IZA Discussion paper series ; 382
    Subjects: Steuerstrafrecht; Lohnsteuer; Einkommensteuer; Steuerwirkung; Verhandlungstheorie des Lohnes; Gewerkschaft; Theorie
    Scope: Online-Ressource ([2], 14 S.)
  25. Social representations on tax avoidance, tax evasion, and tax flight
    do legal differences matter?
    Author: Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich
    Published: 2001
    Publisher:  Univ., Dep. of Economics, Linz

    Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 398 (2001,4)
    Inter-library loan:
    No inter-library loan

     

    Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight neutrally, and tax avoidance positively. Tax knowledge was found not to be correlated neither with tax avoidance nor with tax evasion.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/73290
    Series: Working paper / Department of Economics, Johannes Kepler University of Linz ; 0104
    Subjects: Steuervermeidung; Steuerstrafrecht; Steuerflucht; Steuermoral; Sozialethik; Theorie; tax evasion; social representations; tax knowledge
    Scope: Online-Ressource (21 S.), graph. Darst.