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Schattenwirtschaft und Arbeitsplatzschaffung

Merz, Joachim - Volkswirtschaftliche Fakultät, … - 1996

Ziel dieser Studie ist die empirisch fundierte Auseinandersetzung mit dem Thema 'Schattenwirtschaft und Arbeitsplatzschaffung'. Die hier aufgefächerte Diskussion des Themas in Wirtschaft, Sozialpolitik und Gesellschaft, der weitere Diskurs und die empirische Fundierung erfordern eine klare und...

Persistent link: https://www.econbiz.de/10005619673

DIE DIFFUSION VON TELEARBEIT: Wo steht die Schweiz heute im internationalen Vergleich? Ergebnisse einer empirischen Untersuchung

Harabi, Najib; Schoch, Rolf; Hespeler, Frank - Volkswirtschaftliche Fakultät, … - 2001

Unter „Telearbeit“ versteht man heute allgemein berufliche Erwerbstätigkeit an einem Arbeitsplatz, der mit ….Im angelsächsischen Sprachgebrauch finden wir die Bezeichnungen „Telework“; wir verwenden die beiden Ausdrücke synonym oder auch … „Telecommuting“. Mit Telearbeit "kommt der Arbeitsplatz zum Menschen" statt wie bisher immer umgekehrt. Die mit der industriellen …

Persistent link: https://www.econbiz.de/10005623202

An Empirical Note on Determinants of Income Tax Evasion, 1973-1997

Cebula, Richard; McGrath, Richard - Volkswirtschaftliche Fakultät, … - 2000

This note empirically investigates the impact of various factors on income tax evasion in the U.S. over the 1973-1997 period. The estimate indicates that income tax evasion is an increasing function of the average effective federal personal income tax rate and the public's dissatisfaction with...

Persistent link: https://www.econbiz.de/10011107685

An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U.S.

Cebula, Richard - Volkswirtschaftliche Fakultät, … - 2010

Unaccounted for currency in the U.S. has been argued to reflect the presence of widespread income tax evasion. In turn, income tax evasion is especially problematic in this era of large government budget deficits and growing national debts which have led to debt crises. This empirical study...

Persistent link: https://www.econbiz.de/10011107773

A Cost Benefit Analysis of Voting

Cebula, Richard; McGrath, Richard; Paul, Chris - Volkswirtschaftliche Fakultät, … - 2002

This study empirically estimates the determinants of aggregate voter participation rates between 1960 and 1996 using instrumental variables. Other things equal, an increase in the public’s dissatisfaction with politicians decreases voter participation, an increase in the highest marginal tax...

Persistent link: https://www.econbiz.de/10011107794

Imperfect Detection of Tax Evasion in a Corrupt Tax Administration

Escobari, Diego - Volkswirtschaftliche Fakultät, … - 2011

This article models the imperfect detection of tax evasion motivated by the existence of a corrupt tax administration. Consistent with previous literature, fines and audit probabilities both have a positive effect on compliance. Moreover, the model shows that they have a negative effect on the...

Persistent link: https://www.econbiz.de/10011107935

Justice and Taxation

Vicini, Andrea - Volkswirtschaftliche Fakultät, … - 2010

The problem of taxation, in a social system the trade-off Equity vs Efficiency. Is it possible a reconciliation?

Persistent link: https://www.econbiz.de/10011108037

Fiscalité et secteur informel au Sénégal

Diagne, Youssoupha S; Thiaw, Kalidou - Volkswirtschaftliche Fakultät, … - 2008

This paper deals with informal firms’ behavior regarding tax registration and compliance. Data from the Investment Climate Assessment (ICA) survey in Senegal, conducted by the World Bank in 2004, were used within a microeconometric framework. Results reveal that taxes owed by unregistered...

Persistent link: https://www.econbiz.de/10011108131

Estabilidad política y tributación

Fernando, Estrada; Mihai, Mutascu; Aviral Kumar, Tiwari - Volkswirtschaftliche Fakultät, … - 2013

The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR)...

Persistent link: https://www.econbiz.de/10011108216

Some effects of tax information services reliability and availability on tax reporting behavior

Vossler, Christian A.; McKee, Michael; Jones, Michael - Volkswirtschaftliche Fakultät, … - 2011

As an alternative to analyzing field data, our research utilizes controlled laboratory experiments with human decision makers and salient financial incentives. Within the laboratory, we determine (hence, know) the true tax liability, and then identify the effects of information services by...

Persistent link: https://www.econbiz.de/10011108335