Undeclared Work, Deterrence and Social Norms : The Case of Germany

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Undeclared Work, Deterrence and Social Norms; The Case of Germany; Preface; Contents; Chapter 1: Introduction; Chapter 2: Defining and Measuring Undeclared Work; 2.1 Definition; 2.2 Methods of ``Measuring the Unmeasurable´´; 2.2.1 Indirect Methods of Measurement; 2.2.2 Direct Methods of Measurement; 2.3 A Comparison of Methods of Measurement; 2.4 The Method of Choice in this Study; Chapter 3: The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions; Chapter 4: Deterrence in Germany: A Primer; 4.1 Punishing Tax Cheating by Fines and Imprisonment

4.2 Deterring Tax Cheating by Auditing and Tax Inspections4.3 A Uniform Framework to Deter Tax Cheating Since 2004; Chapter 5: Design of the Survey; 5.1 Reasons for Choosing the Survey Method; 5.2 How to Measure Undeclared Work in the Survey; 5.3 Adapting the Survey to Germany; 5.4 Conducting the Structured Interviews; Chapter 6: The Incidence of Undeclared Work in Germany 2001-2007; 6.1 The Proportion of the Population Engaged in Undeclared Work; 6.2 An Econometric Model to Explain Participation in Undeclared Work; 6.3 Working Time Spent on Undeclared Activities; 6.4 Wages in Undeclared Work

6.5 Undeclared Activities by Income Class6.6 Summarizing the Main Findings; Chapter 7: The Extent of Undeclared Work in Germany 2001-2007; 7.1 Undeclared Work as a Share of the Official Economy; 7.2 The Willingness to Carry Out Undeclared Work: The ``Potential´´; 7.3 Undeclared Work by Sector; 7.4 Undeclared Work by Geographical Regions; 7.5 Summarizing the Main Findings; Chapter 8: The Impact of Deterrence on Undeclared Work; 8.1 Measuring Deterrence in the Survey; 8.2 Perceived Risk and Sanctions by Geographical Regions; 8.3 An Econometric Analysis of Deterrence and Undeclared Work

8.3.1 Perceived Risk of Detection8.3.2 Perceived Sanction If Detected; 8.4 Summarizing the Main Findings; Chapter 9: The Impact of Tax Policy on Undeclared Work; 9.1 Measuring Marginal Tax Rates in the Survey; 9.2 Marginal Tax by Geographical Regions; 9.3 An Econometric Analysis of Marginal Tax and Undeclared Work; 9.4 Summarizing the Main Findings; Chapter 10: The Impact of Social Norms on Undeclared Work; 10.1 Measuring Social Norms in the Survey; 10.2 Tax Morale by Geographical Regions; 10.3 An Econometric Analysis of Social Norms and Undeclared Work; 10.4 Summarizing the Main Findings

Chapter 11: ConclusionsAppendix; References; Index;

10.1007/978-3-540-87401-0 [DOI]

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