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

Results for *

Displaying results 1 to 6 of 6.

  1. Forensics, elasticities and Benford's law
    detecting tax fraud in international trade
    Author: Demir, Banu; Javocik, Beata
    Published: 20 March 2018
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (12798)
    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 ; DP 12798
    Subjects: Internationales Umweltrecht; Steuerstrafrecht; Steuervermeidung; Außenhandelselastizität; Statistische Verteilung; Außenhandelsgewinn; Theorie; Schätzung; Türkei; Newcom-Benford´s law; trade elasticity; tax evasion; trade financing; border taxes; Benford's law
    Scope: 42 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  2. An overview of shell companies in the European Union : study
    Author: Kiendl Krišto, Ivana; Thirion, Elodie
    Published: October 2018
    Publisher:  EPRS, Brussels

    In April 2018, the European Parliament's Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) requested a study on shell companies in the EU. In response to this request, the Ex-Post Evaluation Unit (EVAL) and the European... more

    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

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

     

    In April 2018, the European Parliament's Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) requested a study on shell companies in the EU. In response to this request, the Ex-Post Evaluation Unit (EVAL) and the European Added Value Unit (EAVA) of the European Parliamentary Research Service (EPRS) prepared this study. The study aims to contribute to a better understanding of the phenomenon of shell companies in the European Union. In particular, it approaches the issue through a set of 'proxy' indicators at a member state level. It proceeds by presenting main risks associated with the shell companies. Finally, if presents policies aiming at mitigating these identified risks.

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789284633777
    Other identifier:
    Subjects: Tochtergesellschaft; Geldwäsche; Steuervermeidung; Steuerstrafrecht; EU-Staaten; financial control; tax evasion; organisation; tax avoidance; money laundering; fight against crime
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  3. Economía sumergida y fraude fiscal en España
    ¿qué sabemos? ¿qué podemos hacer?
    Contributor: Lago Peñas, Santiago (HerausgeberIn, VerfasserIn)
    Published: [2018]
    Publisher:  Funcas, Madrid

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 415294
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Contributor: Lago Peñas, Santiago (HerausgeberIn, VerfasserIn)
    Language: Spanish
    Media type: Book
    Format: Print
    ISBN: 9788415722861; 9788415722878
    Series: Array ; 88
    Subjects: Schattenwirtschaft; Steuerstrafrecht; Spanien
    Scope: 177 Seiten, Illustrationen
    Notes:

    Enthält 5 Beiträge

    Erscheint auch als Online-Ausgabe
  4. Forensics, elasticities and Benford's law
    Author: Demir, Banu; Javorcik, Beata K. Smarzynska
    Published: 2018
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    Estimates of the trade elasticity based on actual trade policy changes are scarce, and the few that exist are all over the place. This paper offers a setting where an exogenous increase in a border tax can be used to estimate the trade elasticity. It... more

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (7266)
    Inter-library loan:
    No inter-library loan

     

    Estimates of the trade elasticity based on actual trade policy changes are scarce, and the few that exist are all over the place. This paper offers a setting where an exogenous increase in a border tax can be used to estimate the trade elasticity. It shows theoretically and empirically that if evasion of border taxes is not taken into account, the trade elasticity is estimated with a large downward bias, leading to miscalculation of gains from trade. The paper also contributes to the literature by proposing two new methods of detecting evasion of border taxes.

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/185464
    Series: Array ; no. 7266
    Subjects: Internationales Umweltrecht; Steuerstrafrecht; Steuervermeidung; Außenhandelselastizität; Statistische Verteilung; Außenhandelsgewinn; Theorie; Schätzung; Türkei; Newcom-Benford´s law
    Scope: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  5. Unintended consequences of eliminating tax havens
    Author: Suárez Serrato, Juan Carlos
    Published: July 2018
    Publisher:  National Bureau of Economic Research, Cambridge, MA

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (24850)
    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: Working paper series / National Bureau of Economic Research ; 24850
    Subjects: Steueroase; Steuerstrafrecht; Auslandsinvestition; Wirtschaftswachstum; Beschäftigungseffekt; USA
    Scope: 112 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  6. Sample statistics as convincing evidence
    a tax fraud case
    Author: Lillestøl, Jostein
    Published: September 2018

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 48 (2018,12)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 11250/2564537
    Series: Discussion paper / Norwegian School of Economics and Business Administration, Department of Business and Management Science ; 2018, 12
    Subjects: Statistische Methode; Steuerstrafrecht; Gastronomie; Norwegen
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen