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Confronting the shadow economy : evaluating tax compliance and behaviour policies / Colin C. Williams

By: Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Edward Elgar E-Book ArchivePublisher: Cheltenham : Edward Elgar Pub. Ltd, 2014Description: 1 Online-Ressource (vii, 281 p) : ill ; cmISBN:
  • 9781782546047
Subject(s): Additional physical formats: 9781782546030 (hardback) | Erscheint auch als: 9781782546030 (hardback) Druck-Ausgabe | Erscheint auch als: Confronting the shadow economy. Druck-Ausgabe Cheltenham [u.a.] : Elgar, 2014. VII, 281 S.DDC classification:
  • 330 23
RVK: RVK: QL 415LOC classification:
  • HD2341
DOI: DOI: 10.4337/9781782546047Online resources: Summary: 'This is a very stimulating book which should be read by everyone who wants to gain an understanding of the latest developments in the shadow economy.'--Friedrich Schneider, Johannes Kepler University of Linz, Austria. 'Professor Williams is to be congratulated for this timely contribution - a fresh addition to the literature. As he explains, the recognition that the shadow economy is diverse and extensive has led to a rethinking of how to tackle it. In a reader-friendly fashion, the author explains the variable magnitude of and variable character of the shadow economy; he then discusses policy approaches, deterrence measures and incentives. The result is of interest to the policy-maker as well as to academics.'--Léo-Paul DANA, Groupe Sup de Co Montpellier Business School, France. This authoritative monograph explores the effectiveness and transferability of the rapidly expanding range of policy approaches and measures available as weaponry in the fight against the shadow economy. Beginning with a review of the extent of undeclared work, the author discusses the discrepancies between regions and the potential impacts of the economic crisis, comparing the nature of the potential solutions available with those actually adopted. The way forward, the book concludes, is to move away from increasing the costs of engaging in hidden work using repressive measures, and concentrate more on developing initiatives that enhance the benefits of engaging in declared work and increase the likelihood of compliance by engendering a commitment to tax morality. This insightful and unique exposition will have considerable appeal to academics, practitioners and policy-makers across the globe involved in the fight against undeclared workSummary: pt. I. Extent and nature of the shadow economy -- pt. II. Policy approaches -- pt. III. Direct controls -- pt. IV. Indirect controlsPPN: PPN: 1023436892Package identifier: Produktsigel: ZDB-1-EWE | ZDB-77-ECB | ZDB-77-EEC
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