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Vol 23 No 4 April/May 2018

Book of the Month

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Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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Tax Evasion and the Shadow Economy

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Edited by: Michael Pickhardt, Aloys Prinz

ISBN13: 9780857937032
Published: August 2012
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £70.00



Despatched in 3 to 5 days.

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.

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Subjects:
Taxation
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. The Personal Income Tax Evasion in Italy: An Estimate by Taxpayer's Type M. Rosaria Marino and Roberta Zizza
4. Fiscal Awareness: A Study on Female versus Male Attitude Towards Tax Fraud in Spain Gloria Alarcon Garcia, Arielle Beyaert and Laura de Pablos

PART III: THE SHADOW ECONOMY
5. 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 Country Risk Index Miroslava Kostova Karabuytcheva and Luis Rubio Andrada
8. Criminal Networks: Lessions from the Madoff Case Juergen G. Backhaus

Index