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Record Nr. |
UNINA9910644037303321 |
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Autore |
Richter Wolfram F |
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Titolo |
Finanzpolitik und Schattenwirtschaft [[electronic resource] /] / von Wolfram F. Richter ... [et al.] ; Herausgegeben von Bengt-Arne Wickström |
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Pubbl/distr/stampa |
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Berlin, : Duncker & Humblot, 2010 |
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ISBN |
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Descrizione fisica |
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1 online resource (197 p.) |
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Collana |
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Schriften des Vereins für Socialpolitik, , 0505-2777 ; ; Bd. 324 |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Fiscal policy - Germany |
Germany Economic conditions |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Vorwort; Inhalt; Friedrich Schneider: Shadow Economies All Over the World: What Do We Know?; A. Introduction; B. Some Theoretical Considerationsabout the Shadow Economy; I. Defining the Shadow Economy; II. The Main Causes of Determining the Shadow Economy; 2. Intensity of Regulations; 3. Public Sector Services; 4. Public Opinion about the Shadow Economy; 5. Summary of the Main Causes of the Shadow Economy; C. The Size of the Shadow Economies of 145 Countries; I. Econometric Results; II. The Size of the Shadow Economies of 145 Countries for 1999 / 2000, 2001 / 2002 and 2002 / 2003 |
1. Developing Countries2. Transition Countries; 3. Highly Developed OECD Countries; 4. South West Pacific Islands; 5. Communist Countries; E. Appendix 1: Methods to Estimate the Size of the Shadow Economy; I. Direct Approaches; 1. Survey Method; 2. Tax Auditing Method; II. Indirect Approaches; 1. The Discrepancy between National Expenditure and Income Statistics; 2. The Discrepancy between the Official and Actual Labor Force; 3. The Transactions Approach; 4. The Currency Demand Approach; 5. The Physical Input (Electricity Consumption) Method; a) The Kaufmann-Kaliberda Method |
b) The Lackó MethodIII. The Model Approach; IV. Summarizing the Critical Remarks; V. The Size and Development of the Shadow Economies of 145 Countries over 1999 / 2000 to 2002 / 2003; F. Appendix 2: Definition of the Variables and Data Sources; I. Some |
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