| 000 -LEADER |
|---|
| fixed length control field |
01685nam a2200265Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
DE-boiza |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230929120031.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190909 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
978-3-540-87400-3 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
IZA |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Feld, Lars P. |
| 9 (RLIN) |
2414 |
|
|---|
| Personal name |
Larsen, Claus |
| 9 (RLIN) |
2413 |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Undeclared Work, Deterrence and Social Norms: The Case of Germany |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2012 |
| Name of publisher, distributor, etc. |
Springer, |
| Place of publication, distribution, etc. |
Berlin et al., |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
146 pages |
| 340 ## - PHYSICAL MEDIUM |
|---|
| Location within medium |
J4 26 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
For a long time, it has been the declared aim in many countries to fight tax evasion in all its different manifestations, from undeclared work by cleaners and gardeners in private households to tax evasion in the international capital markets. This study focuses on the phenomenon of undeclared work and the case of Germany, presenting the most comprehensive analysis of tax non-compliance for Germany to date, based on surveys conducted by the Rockwool Foundation.<br/><br/>Theoretically, the analysis starts from the standard model of tax evasion as being influenced by the subjectively perceived extent of deterrence, the perceived marginal tax burden and social norms. Evidence is provided on the impact of deterrence and other factors on tax non-compliance, and several descriptive statistics are presented to better illustrate the natrure of undeclared work with regard to industry, region, education and other socio-economic characteristics. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
labor market |
| 9 (RLIN) |
2415 |
|
|---|
| Topical term or geographic name entry element |
undeclared work |
| 9 (RLIN) |
2416 |
|
|---|
| Topical term or geographic name entry element |
tax evasion |
| 9 (RLIN) |
6342 |
|
|---|
| Topical term or geographic name entry element |
tax non-compliance |
| 9 (RLIN) |
6343 |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
Germany |
| 9 (RLIN) |
41 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://link.springer.com/book/10.1007/978-3-540-87401-0#about">https://link.springer.com/book/10.1007/978-3-540-87401-0#about</a> |
| Link text |
Publisher's website |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monography |
| Source of classification or shelving scheme |
|
