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Displaying results 1 to 12 of 12.

  1. Protivodejstvie nalogovoj sistemy tenevoj ėkonomičeskoj dejatelʹnosti
    Author: Agarkov, Gavriil Aleksandrovič
    Published: 2007
    Publisher:  Inst. Ėkonomiki UrO RAN, Ekaterinburg

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    A 258313
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    Source: Union catalogues
    Language: Russian
    Media type: Book
    Format: Print
    ISBN: 5829500205
    Subjects: Schattenwirtschaft; Steuersystem; Steuervermeidung; Steuerstrafrecht; Steuerpolitik; Russland; Informal sector (Economics); Taxation
    Scope: 278 S., graph. Darst.
  2. Policies, enforcement, and customs evasion
    evidence from India
    Author: Mishra, Prachi; Subramanian, Arvind; Topalova, Petia
    Published: 2007
    Publisher:  IMF, Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 128 (07.60)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: IMF working paper ; 07/60
    Subjects: Zollpolitik; Steuerstrafrecht; Indien; China
    Scope: 39 S., graph. Darst.
    Notes:

    Literaturverz. S. 38 - 39
  3. Outsourcing tariff evasion
    a new explanation for entrepôt trade
    Author: Fisman, Raymond; Moustakerski, Peter; Wei, Shang-jin
    Published: 2007
    Publisher:  Centre for Economic Policy Research, London

    "Traditional explanations for indirect trade through an entrepot have focused on savings in transport costs and on the role of specialized agents in processing and distribution. We provide an alternative perspective based on the possibility that... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (6078)
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    "Traditional explanations for indirect trade through an entrepot have focused on savings in transport costs and on the role of specialized agents in processing and distribution. We provide an alternative perspective based on the possibility that entrepots may facilitate tariff evasion. Using data on direct exports to mainland China and indirect exports via Hong Kong SAR, we find that the indirect export rate rises with the Chinese tariff rate, even though there is no legal tax advantage to sending goods via Hong Kong SAR. We undertake a number of extensions to rule out plausible alternative hypotheses based on existing explanations for entrepot trade"--National Bureau of Economic Research web site

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Array ; 6078
    Subjects: Exportwirtschaft; Finanzverwaltung; Steuerstrafrecht; Hongkong; China; Entrepôt trade
    Scope: 19 S.
  4. VAT fraud and evasion
    what do we know and what can be done?
    Author: Keen, Michael; Smith, Stephen
    Published: 2007
    Publisher:  IMF, Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 128 (07.31)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: IMF working paper ; 07/31
    Subjects: Umsatzsteuer; Steuerstrafrecht; EU-Staaten; USA; Großbritannien
    Scope: 33 S., graph. Darst.
    Notes:

    Literaturverz. S. 30 - 33
  5. Outsourcing tariff evasion
    a new explanation for entrepot trade
    Author: Fisman, Raymond; Moustakerski, Peter; Wei, Shang-jin
    Published: 2007
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (12818)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 12818
    Subjects: Exportwirtschaft; Finanzverwaltung; Steuerstrafrecht; Hongkong; China
    Scope: 19 S.
    Notes:

    Literaturverz. S. 19

    Internetausg.: papers.nber.org/papers/w12818.pdf - lizenzpflichtig
  6. A fresh assessment of the underground economy and tax evasion in Pakistan
    causes, consequences, and linkages with the formal economy
    Published: 2007
    Publisher:  PIDE, Islamabad

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1693 (13)
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: PIDE working papers ; 13
    Subjects: Schattenwirtschaft; Steuerstrafrecht; Schätzung; Pakistan; Informal sector (Economics); Tax evasion
    Scope: Online-Ressource, 30 S., Text, graph. Darst.
  7. Tax evasion: cheating rationally or deciding emotionally?
    Published: Oct. 2007
    Publisher:  IZA, Bonn

    The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 4 (3103)
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    The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions as a possible explanation of tax compliance. Our laboratory experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The perspective of punishment after an audit, especially when the pictures of the evaders are publicly displayed, also raises emotions. We show that an audit policy that induces shame on the evaders favors compliance. -- Tax evasion ; emotions ; neuro-economics ; physiological measures ; shame ; experiments

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/34371
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 3103
    Subjects: Steuermoral; Steuerstrafrecht; Emotion; Neuroökonomie; Experiment
    Scope: Online-Ressource, 38 S., Text, graph. Darst.
  8. VAT attacks!
    Author: Keen, Michael
    Published: 2007
    Publisher:  IMF, Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 128 (07.142)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: IMF working paper ; 07/142
    Subjects: Umsatzsteuer; Steuereinnahmen; Informelle Wirtschaft; Steuerstrafrecht; USA; EU-Staaten
    Scope: 21 S.
    Notes:

    Literaturverz. S. 19 - 21
  9. Geplante Steuerhinterziehung und ihre effiziente Bestrafung
    Author: Richter, Wolfram F.
    Published: 2007
    Publisher:  RWI, Essen

    Location:
    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
    Signature:
    Mag17478
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 352662
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783867880190
    Series: Materialien / RWI ; 37
    Subjects: Steuerstrafrecht; Strafe; Kriminalpolitik; Wirkungsanalyse; Theorie; Deutschland
    Scope: 31 S., graph. Darst.
  10. Mitteilung der Kommission an den Rat zu einigen Kernfragen im Zusammenhang mit der Entwicklung einer MwSt-Betrugsbekämpfungsstrategie in der EU
    Published: 2007
    Publisher:  Amt für Amtliche Veröff. der Europ. Gemeinschaften, Luxemburg

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 271039
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Other identifier:
    SEK(2007) 1584
    Series: Dokumente / Kommission der Europäischen Gemeinschaften ; 2007,758
    Subjects: Umsatzsteuer; Steuerstrafrecht; EU-Staaten
    Scope: 12 S.
    Notes:
  11. Anwendung von Maßnahmen zur Missbrauchsbekämpfung im Bereich der direkten Steuern (innerhalb der EU und im Hinblick auf Drittländer)
    Mitteilung der Kommission an den Rat, das Europäische Parlament und den Europäischen Wirtschafts- und Sozialausschuss
    Published: 2007
    Publisher:  Amt für Amtliche Veröff. der Europ. Gemeinschaften, Luxemburg

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 271040
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Series: Dokumente / Kommission der Europäischen Gemeinschaften ; 2007,785
    Subjects: Direkte Besteuerung; Steuerstrafrecht; EU-Recht; EU-Staaten
    Scope: 11 S.
    Notes:
  12. Do tax amnesties work?
    The revenue effects of tax amnesties during the transition in the Russian Federation
    Published: Aug. 2007
    Publisher:  Georgia State Univ., Andrew Young School of Policy Studies, Atlanta, Ga.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1581 (07.18)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / International Studies Program, Georgia State University ; 07,18
    Subjects: Steuerstrafrecht; Straffreiheit; Steuerstrafrecht; Steuereinnahmen; Systemtransformation; Steuergeschichte; Russland
    Scope: Online-Ressource, 31 S., Text, graph. Darst.