Tax Evasion and the Shadow Economy (Hardcover)

Issues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction. Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read. Contributors: P. Adair, G. Alarcon Garcia, J. Alm, J.G. Backhaus, A. Beyaert, L. de Pablos, M. Kostova Karaboytcheva, M.R. Marino, B. Mroz, M. Pickhardt, A. Prinz, L. Rubio Andrada, R. Zizza

General

Imprint:	Edward Elgar Publishing Ltd
Country of origin:	United Kingdom
Release date:	July 2012
Editors:	Michael Pickhardt • Aloys Prinz
Dimensions:	234 x 156 x 16mm (L x W x T)
Format:	Hardcover
Pages:	208
ISBN-13:	978-0-85793-703-2
Categories:	Books > Social sciences > Sociology, social studies > Crime & criminology > General Books > Business & Economics > Economics > Microeconomics > General Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Money & Finance > Public finance > Taxation Promotions
LSN:	0-85793-703-0
Barcode:	9780857937032

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