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Tax Evasion and the Black Economy

(Autor)

Buch | Hardcover
224 Seiten
1989
Palgrave Macmillan (Verlag)
978-0-333-40671-7 (ISBN)
56,10 inkl. MwSt
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This book attempts to review and summarize the mostly obscure professional literature on tax evasion and the black economy to produce a text that informs both the popular and political debate about the issues involved.
Politicians, the press and the general public throughout the world have become increasingly concerned about the black economy. At the same time academic economists have devoted a great deal of effort to understanding the causes and consequences of such activity, though much of this work has remained locked away in academic journals. In this book, the author attempts to present the results of that work in an interesting and accessible form, so that non-specialists can become better informed about the issues and the standard of public debate about the black economy can be raised. David J.Pyle has also written "The Economics of Crime and Law Enforcement", "The Political Economy of Tax Evasion" and with C.Greenway and S.Charles "Case Studies in the Economics of Social Issues".

Part 1 Measuring the size of the black economy - monetary approaches: the currency ratio; the transactions method; currency holdings and the "big bill" phenomenon. Part 2 Monetary statistics and the black economy - some evidence: the black economies of North America and Europe. Part 3 Non-monetary approaches to measuring the black economy: differences between income and expenditure at the household and national levels; labour market studies; the "soft modelling" approach. Part 4 Participation in the black economy - theory: portfolio models of income tax evasion; models of tax evasion with endogenous income; some criticisms and developments of the economic model. Part 5 Participation in the black economy - evidence: surveys of the tax-payers' attitudes; experimental tax games; econometric studies. Part 6 The consequences of tax evasion and the black economy: tax revenue losses; macroeconomic issues; microeconomic issues. Part 7 Policy issues: tax law enforcement; alternative policy options; The Keith Report - a case study.

Zusatzinfo tables, figures, bibliography, author index, subject index
Verlagsort Basingstoke
Sprache englisch
Maße 148 x 222 mm
Gewicht 400 g
Themenwelt Wirtschaft Volkswirtschaftslehre Mikroökonomie
ISBN-10 0-333-40671-0 / 0333406710
ISBN-13 978-0-333-40671-7 / 9780333406717
Zustand Neuware
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