Undeclared Work, Deterrence and Social Norms

The Case of Germany

Authors: Feld, Lars P., Larsen, Claus

  • Comprehensive overview of the structure and size of the undeclared economy in Germany
  • Special focus on the relationship between deterrence and social norms on such activities
  • Presents results from several series of survey interviews
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  • ISBN 978-3-642-43241-5
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About this book

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.

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.

About the authors

Lars P. Feld (*1966), Dr. oec., studied  Economics at the University of Saarland at Saarbrücken (1987-1993), finished his Ph.D. (1999) and his habilitation (2002) at the University of St. Gallen. Since 2010, he is Full Professor of Economics, in particular Economic Policy at the University of Freiburg i.Br. and Director of the Walter Eucken Institut. Before he was Professor of Economics, in particular Public Finance at the University of Marburg (2002-2006) and Professor of Economics, in particular Public Economics at the University of Heidelberg (2006-2010). He is a member of the German Council of Economic Experts, a member of the Scientific Advisory Board to the German Federal Finance Ministry (Lifetime Appointment), a member of the German Academy of Sciences Leopoldina and member of the Kronberger Kreis.

Claus Larsen (*1962), 2002 Master in Economics (Cand.polit.), University of Copenhagen, with the Rockwool Foundation Research Unit since 1991. Register and survey based empirical research in topics related to immigration (eduction and language proficiency, demography, crime and legislation) and taxes (undeclared work, tax evasion and fringe benefits) in Denmark and Germany. Newsletter articles and contributions to books and studies primarily from the Rockwool Foundation Research Unit, presentation of research results at conferences and seminars and in the Danish media. The research funded by the Rockwool Foundation is mainly focused on socio-economic aspects and current problems faced by modern western society. The aim is to improve the knowledge base and the quality of the public debate and to provide a good foundation for decisions to be taken by politicians (www.rff.dk).

 


Table of contents (11 chapters)

  • Introduction

    Feld, Lars P. (et al.)

    Pages 1-6

  • Defining and Measuring Undeclared Work

    Feld, Lars P. (et al.)

    Pages 7-13

  • The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions

    Feld, Lars P. (et al.)

    Pages 15-20

  • Deterrence in Germany: A Primer

    Feld, Lars P. (et al.)

    Pages 21-27

  • Design of the Survey

    Feld, Lars P. (et al.)

    Pages 29-36

Buy this book

eBook $109.00
price for USA (gross)
  • ISBN 978-3-540-87401-0
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.00
price for USA
  • ISBN 978-3-540-87400-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $139.00
price for USA
  • ISBN 978-3-642-43241-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Undeclared Work, Deterrence and Social Norms
Book Subtitle
The Case of Germany
Authors
Copyright
2012
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-540-87401-0
DOI
10.1007/978-3-540-87401-0
Hardcover ISBN
978-3-540-87400-3
Softcover ISBN
978-3-642-43241-5
Edition Number
1
Number of Pages
X, 146
Topics