Tax Evasion and the Black Economy

Tax Evasion and the Black Economy PDF Author: David J. Pyle
Publisher: Springer
ISBN: 1349084883
Category : Business & Economics
Languages : en
Pages : 224

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Book Description
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.

Tax Evasion and the Black Economy

Tax Evasion and the Black Economy PDF Author: David J. Pyle
Publisher: Springer
ISBN: 1349084883
Category : Business & Economics
Languages : en
Pages : 224

Get Book

Book Description
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.

Tax Evasion and the Shadow Economy

Tax Evasion and the Shadow Economy PDF Author: Michael Pickhardt
Publisher: Edward Elgar Publishing
ISBN: 1781006741
Category : Business & Economics
Languages : en
Pages : 209

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Book Description
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.

The Shadow Economy

The Shadow Economy PDF Author: Friedrich Schneider
Publisher: Cambridge University Press
ISBN: 1107034841
Category : Business & Economics
Languages : en
Pages : 225

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Book Description
This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.

Handbook of Research on Theory and Practice of Financial Crimes

Handbook of Research on Theory and Practice of Financial Crimes PDF Author: Rafay, Abdul
Publisher: IGI Global
ISBN: 1799855694
Category : True Crime
Languages : en
Pages : 650

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Book Description
Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.

The Black Economy in India

The Black Economy in India PDF Author: Arun Kumar
Publisher: Penguin Books India
ISBN: 9780143028673
Category : Business & Economics
Languages : en
Pages : 434

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Book Description
In this book, the author critically examines the standard explanations for the causes and consequences of black income generation. His analysis lays bare the pernicious effects of black income on the macroeconomy and the resultant inefficiency, waste in the economy and society.

Cheating the Government

Cheating the Government PDF Author: Frank A. Cowell
Publisher: Mit Press
ISBN: 9780262532488
Category : Business & Economics
Languages : en
Pages : 267

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Book Description
Tax scams involving the rich and famous make eye-catching news copy. They also arepart of a significant and growing economic problem - the "shadow economy" that defrauds thegovernment. Frank Cowell is one of the worlds leading contributors to the theoretical economicanalysis of tax evasion. In this book he systematically studies the underground economy to examinehow certain types of economic analysis can be applied to tax evaders. He also recommends measuresthat can be taken to counteract the problem.Cowell's investigation raises questions that go to theheart of public economics and reveals the shortcomings of applying standard economic models of crimeto tax evasion. He develops an analytical framework that shows how the underground economy grows andsuggests simple economic mechanisms that will induce the behavior that leads to tax evasion.Havinglaid the analytical groundwork, Cowell turns to policy. He observes that standard welfare-basedarguments against cheating are "decidedly flaccid" and points toward an enforcement policy that isinformed by economic analysis, particularly in terms of scope and practicality.Frank A. Cowell isReader in Economics at the London School of Economics and the author of Measuring Inequality andMicroeconomic Principles.

Black Money and Tax Havens

Black Money and Tax Havens PDF Author: R Vaidyanathan
Publisher: Penguin Random House India Private Limited
ISBN: 9357085459
Category : Business & Economics
Languages : en
Pages : 226

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Book Description
Just how much black money is there in India? Estimates vary from 10 per cent to 20 per cent of our GDP. Conservatively, Rs 15 lakh crore (10 per cent of Rs 150 lakh crore, our GDP in 2016-17). As for Indian money in tax havens around the world? Around Rs 65 lakh crore. Truly astounding figures. Black money or kala dhan is a topic that has elicited much debate in recent times. This has been mostly marked by mudslinging and name-calling, and the discussions that have ensued often have no basis in fact. While most people have a hazy notion of black money, only a few understand it in its entirety. The issue of tax havens is perhaps even more misunderstood. Most people fail to see the connection between tax havens and black money. Black Money and Tax Havens is the first work that discusses both of these issues in depth and offers a 360-degree view to the reader. In this work, R. Vaidyanathan provides the reader with a brief overview of black money-its generation, its estimates and how and why it is spirited away to tax havens. He also lays bare the danger that is posed to world financial well-being on account of the lack of political will to tackle these issues. A unique and timely work, this book packs in much information in an accessible manner.

Formalizing the Shadow Economy in Serbia

Formalizing the Shadow Economy in Serbia PDF Author: Gorana Krstić
Publisher: Springer
ISBN: 331913437X
Category : Political Science
Languages : en
Pages : 179

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Book Description
The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern European countries are estimated using two different methods (the MIMIC method and household-tax-compliance method). Micro-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow economy from the perspective of enterprises and entrepreneurs. The authors identify the types of shadow economy at work in business entities, the determinants of shadow economy participation, and the impact of competition from the informal sector on businesses. Readers will learn both about the potential fiscal effects of reducing the shadow economy to the levels observed in more developed countries and the effects that formalization of the shadow economy can have on economic growth.

The Underground Economy

The Underground Economy PDF Author: Fraser Institute (Vancouver, B.C.)
Publisher: The Fraser Institute
ISBN: 0889751692
Category : Informal sector (Economics)
Languages : en
Pages : 122

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Book Description
From the back cover: The papers in this ground breaking book constitute a unique collection of information about the underground economy and how it is manifested in a variety of countries. Section One attempts to measure Canada's underground economic activity and provides a specific estimate of the impact that tax changes have on its size. It also looks at the problems of tax evasion and tax avoidance. Section Two deals with the size of the underground substance economy, the legal aspects of tlhe underground economy in the United States, and an asseeement of the economic activities of the Mafia. Section Three analyzes the underground economy abroad, specifically in the United States, Britain, Mexico, Peru, Chile, Russia and China. The fourth section returns to Canada and examines some policy implications of the underground economy. A survey detailed in Section One shows that a majority of Canadians believe that they do not receive enough benefits for the taxation they pay. Section Four offers a solution to the problem of tax evasion and underground economic activity; the adoption of user fees and user taxes.

Currency Demand, the Underground Economy, and Tax Evasion

Currency Demand, the Underground Economy, and Tax Evasion PDF Author: Ebrima Faal
Publisher:
ISBN:
Category : Demand for money
Languages : en
Pages : 38

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Book Description