Issues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction.
Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts.
Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read.
Edited by the late Michael Pickhardt, formerly of Brandenburg University of Technology Cottbus, Germany and Aloys Prinz, University of Munster, Germany
Contents: Preface PART I: OVERVIEW 1. The Nature of Tax Evasion and the Shadow Economy Michael Pickhardt and Aloys Prinz PART II: TAX EVASION 2. Designing Alternative Strategies to Reduce Tax Evasion James Alm 3. Personal Income Tax Evasion in Italy: An Estimate by Taxpayer Type M. Rosaria Marino and Roberta Zizza 4. Fiscal Awareness: A Study of Female versus Male Attitudes Towards Tax Fraud in Spain Gloria Alarcon Garcia, Arielle Beyaert and Laura de Pablos PART III: THE SHADOW ECONOMY 5. The Non-Observed Economy in the European Union Countries (EU-15): A Comparative Analysis of Estimates Philippe Adair 6. The Shadow Economy and Systemic Transformation: The Case of Poland Bogdan Mroz 7. The Impact of the Shadow Economy on the Country Risk Index Miroslava Kostova Karaboytcheva and Luis Rubio Andrada 8. Criminal Networks: Lessons from the Madoff Case Jurgen G. Backhaus Index