Skip to main navigation Skip to main content
info(at)avldigital.remove-this.de
Deutsch English
Narrow Search
Search narrowed by
Last searches

Results for *

Displaying results 1 to 14 of 14.

  1. Honesty in a signaling model of tax evasion
    Author: Pruzhansky, Vitaly
    Published: 2004

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 899 (2004.022)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 2004-022
    Subjects: Steuerstrafrecht; Signalling; Spieltheorie; Theorie
    Scope: 24 S
    Notes:
  2. The economics of corporate tax selfishness
    Published: Sept 2004
    Publisher:  Ross School of Business, Off. of Tax Policy Research, Ann Arbor, Mich.

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1638 (2004.8)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers / Office of Tax Policy Research ; 2004,8
    Subjects: Unternehmensbesteuerung; Steuervermeidung; Steuerstrafrecht; USA
    Scope: Online-Ressource, 37 p., text
  3. A contest with the taxman
    the impact of tax rates on tax evasion and wastefully invested resources
    Published: Nov. 2004
    Publisher:  Univ. of Adelaide, School of Economics, Adelaide

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (2004.11)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Adelaide, School of Economics ; 2004,11
    Subjects: Steuerstrafrecht; Steuerfahndung; Excess Burden; Wettbewerb; Experiment; Risikoaversion; Prinzipal-Agent-Theorie
    Scope: Online-Ressource, 33 p., text, ill
  4. Finding out who the crooks are
    tax evasion with sequential auditing
    Published: Nov. 2004
    Publisher:  Univ. of Adelaide, School of Economics, Adelaide

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (2004.10)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Adelaide, School of Economics ; 2004,10
    Subjects: Steuerstrafrecht; Steuerfahndung; Excess Burden; Wettbewerb; Experiment; Risikoaversion; Prinzipal-Agent-Theorie
    Scope: Online-Ressource, 29 p., text
  5. Moral constraints and the evasion of income tax
    Published: Oct. 2004
    Publisher:  Univ. of Adelaide, School of Economics, Adelaide

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (2004.09)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Adelaide, School of Economics ; 2004,09
    Subjects: Steuervermeidung; Steuerflucht; Steuerstrafrecht; Risikopräferenz; Moral Hazard; Theorie
    Scope: Online-Ressource, 24 p., text
  6. The excess burden of tax evasion
    an experimental detection-concealment contest
    Published: 03 Aug. 2004
    Publisher:  Univ. of Adelaide, School of Economics, Adelaide

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (2004.07)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Adelaide, School of Economics ; 2004,07
    Subjects: Steuerstrafrecht; Steuerfahndung; Excess Burden; Wettbewerb; Experiment; Risikoaversion; Theorie
    Scope: Online-Ressource, 34 p., text, ill
  7. Mission impossible III
    measuring the informal sector in a transition economy using macro methods
    Published: May 2004
    Publisher:  William Davidson Inst., Ann Arbor, Mich.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1158 (683)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: William Davidson Institute working papers ; 683
    Subjects: Schattenwirtschaft; Informelle Wirtschaft; Steuerstrafrecht; Geldnachfrage; Messung; Systemtransformation; Tschechien
    Scope: Online-Ressource, 23 p., text
  8. "Oligarchičeskie" biznes-gruppy
    metody otmyvanija deneg i uklonenija ot uplaty nalogov ; [naučnoe izdanie ; monografija]
    Author: Loginov, E. L.
    Published: 2004
    Publisher:  Kubanskij Socialʹno-Ėkonomičeskij Inst., Krasnodar

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    A 249969
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: Russian
    Media type: Book
    Format: Print
    ISBN: 590193038X
    Subjects: Wirtschaftskriminalität; Geldwäsche; Steuerstrafrecht; Oligarchie; Russland; Commercial crimes; Money laundering; Tax evasion; Oligarchy
    Scope: 308 S., graph. Darst., 22 cm
    Notes:

    Includes bibliographical references (p. 304-308)
  9. Uklonenie ot uplaty nalogov s ispolʹzovaniem novych informacionnych technologij
    rossijskij i meždunarodnyj aspekty ; monografija
    Author: Loginov, E. L.
    Published: 2004
    Publisher:  Kubanskij Socialʹno-Ėkonomičeskij Inst., Krasnodar

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    A 244132
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: Russian
    Media type: Book
    Format: Print
    Subjects: Steuerstrafrecht; Informationstechnik; Electronic Commerce; Russland; Welt
    Scope: 219 S
    Notes:

    Literaturangaben
  10. Tax evasion and social interactions
    Published: Oct. 2004
    Publisher:  IZA, Bonn

    The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan

     

    The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants must decide how much income to report given their tax rate and audit probability, and given those faced by the other members of their group as well as their mean reported income. The estimation is based on a two-limit simultaneous tobit with fixed group effects. A unique social equilibrium exists when the model satisfies coherency conditions. In line with Brock and Durlauf (2001b), the intrinsic nonlinearity between individual and group responses is sufficient to identify the model without imposing any exclusion restrictions. Our results are consistent with fairness effects but reject social conformity and correlated effects.

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 1359
    Subjects: Steuerstrafrecht; Gerechtigkeit; Experiment; Soziale Beziehungen; Soziale Norm; Tax evasion
    Scope: Online Ressource, 28 p., text, ill
  11. Mission impossible III: measuring the informal sector in a transition economy using macro methods
    Author: Hanousek, Jan; Palda, K. Filip
    Published: 2004

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1273 (124)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / CERGE-EI ; 124
    Subjects: Schattenwirtschaft; Informelle Wirtschaft; Steuerstrafrecht; Geldnachfrage; Messung; Systemtransformation; Tschechien
    Scope: 26 S, graph. Darst
  12. Speeding, tax fraud, and teaching to the test
    Author: Lazear, Edward P.
    Published: 2004
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (10932)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 10932
    Subjects: Bildungsverhalten; Schule; Leistungsbeurteilung; Steuerstrafrecht; Theorie; Educational tests and measurements; Teaching to the test
    Scope: 45 S, graph. Darst
    Notes:

    Internetausg.: papers.nber.org/papers/w10932.pdf - lizenzpflichtig
  13. The economics of corporate tax selfishness
    Author: Slemrod, Joel
    Published: 2004
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (10858)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 10858
    Subjects: Unternehmensbesteuerung; Steuervermeidung; Steuerstrafrecht; USA; Corporations; Tax planning
    Scope: 37 S
    Notes:

    Internetausg.: papers.nber.org/papers/w10858.pdf - lizenzpflichtig

    Literaturverz. S. 28 - 35
  14. Weniger Steuerbetrug durch sachgerechte EU-Kompetenzen bei der Umsatzbesteuerung
    Author: Gerken, Lüder; Schick, Gerhard
    Published: 2004
    Publisher:  Stiftung Marktwirtschaft, Berlin

    Access:
    Verlag (kostenfrei)

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

    Location:
    Evangelische Hochschule Freiburg, Hochschulbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Thüringer Universitäts- und Landesbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Bundesverfassungsgericht, Bibliothek
    Signature:
    Online-Ressource
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 467 (81)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (Array)
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/99873
    Series: Wege zur europäischen Verfassung ; 5
    Argumente zu Marktwirtschaft und Politik ; 81
    Subjects: Politisches System; EU-Steuerrecht; Umsatzsteuer; Steuerstrafrecht; EU-Staaten
    Scope: Online-Ressource (8 S.), graph. Darst.
    Notes:

    Parallel als Druckausg. erschienen