| Description |
1 online resource |
| Note |
Originally published 2005 by Ashgate Publishing. |
| Bibliography |
Includes bibliographical references and index. |
| Summary |
Bringing together top international researchers this book provides a worldwide coverage of underground economic activities. It presents estimates of the underground economy for 145 countries - the most comprehensive ever undertaken; an in-depth examination of the underground economy for a select number of these countries; and an analysis of the public policy implications through an assessment of how various governments have attempted to address this issue. The book brings together the latest research on tax evasion, tax morale and other underlying factors that have so significantly influenced participation in the underground economy. It provides a comprehensive overview of the size and development of the underground economy, its major causes and motivations and its effects on the legitimate economy. In addition, it reviews recent public policy concerns by a number of countries and how they have responded with measures to curb these underground economic activities. |
| Contents |
Cover; Half Title; Title; Copyright; Contents; List of Contributors; 1 Introduction; PART 1 TAXPAYER BEHAVIOUR AND MOTIVATIONS; 2 Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale; 3 Explaining Taxpayer Non-Compliance through Reference to Taxpayer Identities: A Social Identity Perspective; 4 Getting On or Getting By? Australians in the Cash Economy; PART 2 MEASURING THE UNDERGROUND ECONOMY â#x80;#x93; INTERNATIONAL EVIDENCE; 5 An International Comparison of Underground Economic Activity |
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6 On the Estimation and Updating of the Hidden Economy Estimates: The UK Experience7 The Shadow Economy in OECD and EU Accession Countries â#x80;#x93; Empirical Evidence for the Influence of Institutions, Liberalization, Taxation and Regulation; 8 The Shadow Economy in Norway 1980-2003: Some Empirical Evidences from Voluntary Sample Surveys; 9 The Underground Economy in Canada; PART 3 DETECTION, PREVENTION AND PROGRESS; 10 Tax Policy and the Underground Economy; 11 Tax Noncompliance in the United States: Measurement and Recent Enforcement Initiatives |
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12 Tackling the Underground Economy in the UK: A Government's Response13 Recent Government Initiatives in Tackling the Underground Economy in Australia; 14 Tax Compliance Strategies to Tackle the Underground Economy; Index |
| Subject |
Informal sector (Economics) -- Cross-cultural studies.
|
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Black market -- Cross-cultural studies.
|
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Secteur informel (Économie politique) -- Études transculturelles. |
|
Marché noir -- Études transculturelles. |
|
Black market |
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Informal sector (Economics) |
| Genre |
Cross-cultural studies
|
| Added Author |
Bajada, Christopher, editor.
|
|
Schneider, Friedrich, editor.
|
| Other Form: |
Print version: Size, causes and consequences of the underground economy. Abingdon, Oxon ; New York, NY : Routledge, 2018 0815397089 9780815397083 (OCoLC)1017592566 |
| ISBN |
9781351149020 (electronic bk.) |
|
1351149024 (electronic bk.) |
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