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  • Search: subject:"Voluntary Disclosure Program"
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Year of publication
Subject
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Corruption 8 Leniency 8 Bribery 4 Contracts 4 Criminal Law 4 Due Diligence 4 Enforcement 4 Impugnment 4 Liability 4 Nullity 4 Private Law Validity 4 Self-Reporting 4 Voidability 4 Voluntary Disclosure (Program) 4 Voluntary Disclosure Program 4 tax amnesty 2 tax evasion 2 voluntary disclosure program 2 Corporate disclosure 1 Criminal tax law 1 Cross-border tax evasion 1 Exemption from punishment 1 Steuerflucht 1 Steuerstrafrecht 1 Steuervermeidung 1 Straffreiheit 1 Tax avoidance 1 Unternehmenspublizität 1
more ... less ...
Online availability
All
Free 10
Type of publication
All
Book / Working Paper 10
Type of publication (narrower categories)
All
Working Paper 6 Arbeitspapier 1 Graue Literatur 1 Non-commercial literature 1
Language
All
English 8 Undetermined 2
Author
All
Nell, Mathias 8 Beer, Sebastian 2 Mooij, Ruud A. De 1 Mooij, Ruud A. de 1 de Mooij, Ruud 1
Institution
All
Fakultät für Wirtschaftswissenschaften, Universität Passau 2 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2
Published in...
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BGPE Discussion Paper 2 Passauer Diskussionspapiere - Volkswirtschaftliche Reihe 2 Passauer Diskussionspapiere, Volkswirtschaftliche Reihe 2 Working Papers / Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 CESifo Working Paper 1 CESifo working papers 1
Source
All
EconStor 5 RePEc 4 ECONIS (ZBW) 1
Showing 1 - 10 of 10
Cover Image
Coming Clean on Your Taxes
Beer, Sebastian; de Mooij, Ruud; Mooij, Ruud A. De - 2023
optimal for governments to introduce a voluntary disclosure program (VDP) and, if so, under what terms. We find that if the …
Persistent link: https://www.econbiz.de/10014290205
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Cover Image
Coming clean on your taxes
Beer, Sebastian; Mooij, Ruud A. de - 2023
optimal for governments to introduce a voluntary disclosure program (VDP) and, if so, under what terms. We find that if the …
Persistent link: https://www.econbiz.de/10013555736
Saved in:
Cover Image
Strategic Aspects of Voluntary Disclosure Programs for Corruption Offences: Towards a Design of Good Practice
Nell, Mathias - 2008
Even though high penalties for corruption offences have a deterrent and preventive effect, they also entrap bribe-takers and bribe-givers in their corrupt relationship. Moreover, pending penalties can be misused to make threats against opportunistic behavior and can thus stabilize risky bribe...
Persistent link: https://www.econbiz.de/10010294642
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Cover Image
Contracts Induced by Means of Bribery: Should they be Void or Valid?
Nell, Mathias - 2008
This paper argues that contracts induced by means of bribery should be valid. Nullity and voidability decrease the incentive for voluntary disclosure, assist corrupt actors with enforcing their bribe agreements and provide leeway for abuse. Thus, they run counter to effective anti-corruption. It...
Persistent link: https://www.econbiz.de/10010294671
Saved in:
Cover Image
Contracts Induced by Means of Bribery: Should they be Void or Valid?
Nell, Mathias - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2008
This paper argues that contracts induced by means of bribery should be valid. Nullity and voidability decrease the incentive for voluntary disclosure, assist corrupt actors with enforcing their bribe agreements and provide leeway for abuse. Thus, they run counter to effective anti-corruption. It...
Persistent link: https://www.econbiz.de/10005227723
Saved in:
Cover Image
Strategic Aspects of Voluntary Disclosure Programs for Corruption Offences - Towards a Design of Good Practice -
Nell, Mathias - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2008
Even though high penalties for corruption offences have a deterrent and preventive effect, they also entrap bribe-takers and bribe-givers in their corrupt relationship. Moreover, pending penalties can be misused to make threats against opportunistic behavior and can thus stabilize risky bribe...
Persistent link: https://www.econbiz.de/10005163007
Saved in:
Cover Image
Contracts induced by means of bribery: Should they be void or valid?
Nell, Mathias - 2007
This paper argues that contracts induced by means of bribery should be valid. Nullity and voidability decrease the incentive for voluntary disclosure, assist corrupt actors with enforcing their bribe agreements and provide leeway for abuse. Thus, they run counter to effective anti-corruption. It...
Persistent link: https://www.econbiz.de/10010307883
Saved in:
Cover Image
Strategic aspects of voluntary disclosure programs for corruption offences: Towards a design of good practice
Nell, Mathias - 2007
Even though high penalties for corruption offences have a deterrent and preventive effect, they also entrap bribe-takers and bribe-givers in their corrupt relationship. Moreover, pending penalties can be misused to make threats against opportunistic behavior and can thus stabilize risky bribe...
Persistent link: https://www.econbiz.de/10010307886
Saved in:
Cover Image
Contracts induced by means of bribery: Should they be void or valid?
Nell, Mathias - Fakultät für Wirtschaftswissenschaften, Universität … - 2007
This paper argues that contracts induced by means of bribery should be valid. Nullity and voidability decrease the incentive for voluntary disclosure, assist corrupt actors with enforcing their bribe agreements and provide leeway for abuse. Thus, they run counter to effective anti-corruption. It...
Persistent link: https://www.econbiz.de/10009646634
Saved in:
Cover Image
Strategic aspects of voluntary disclosure programs for corruption offences: Towards a design of good practice
Nell, Mathias - Fakultät für Wirtschaftswissenschaften, Universität … - 2007
Even though high penalties for corruption offences have a deterrent and preventive effect, they also entrap bribe-takers and bribe-givers in their corrupt relationship. Moreover, pending penalties can be misused to make threats against opportunistic behavior and can thus stabilize risky bribe...
Persistent link: https://www.econbiz.de/10009646638
Saved in:
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