Undeclared Work, Deterrence and Social Norms

The Case of Germany

  • Lars P. Feld
  • Claus Larsen

Table of contents

  1. Front Matter
    Pages i-x
  2. Lars P. Feld, Claus Larsen
    Pages 1-6
  3. Lars P. Feld, Claus Larsen
    Pages 7-13
  4. Lars P. Feld, Claus Larsen
    Pages 21-27
  5. Lars P. Feld, Claus Larsen
    Pages 29-36
  6. Lars P. Feld, Claus Larsen
    Pages 37-55
  7. Lars P. Feld, Claus Larsen
    Pages 57-72
  8. Lars P. Feld, Claus Larsen
    Pages 73-84
  9. Lars P. Feld, Claus Larsen
    Pages 85-91
  10. Lars P. Feld, Claus Larsen
    Pages 93-101
  11. Lars P. Feld, Claus Larsen
    Pages 103-112
  12. Back Matter
    Pages 113-143

About this book

Introduction

For a long time, it has been the declared aim in many countries to fight tax evasion in all its different manifestations, from undeclared work by cleaners and gardeners in private households to tax evasion in the international capital markets. This study focuses on the phenomenon of undeclared work and the case of Germany, presenting the most comprehensive analysis of tax non-compliance for Germany to date, based on surveys conducted by the Rockwool Foundation.

Theoretically, the analysis starts from the standard model of tax evasion as being influenced by the subjectively perceived extent of deterrence, the perceived marginal tax burden and social norms. Evidence is provided on the impact of deterrence and other factors on tax non-compliance, and several descriptive statistics are presented to better illustrate the natrure of undeclared work with regard to industry, region, education and other socio-economic characteristics.

Keywords

Shadow Economy Tax Evasion Undeclared Work Unemployment

Authors and affiliations

  • Lars P. Feld
    • 1
  • Claus Larsen
    • 2
  1. 1., Walter Eucken InstitutAlbert-Ludwigs-Universität FreiburgFreiburgGermany
  2. 2.Rockwool Foundation Research UnitKoebenhavn OEDenmark

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-540-87401-0
  • Copyright Information Springer Berlin Heidelberg 2012
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Business and Economics
  • Print ISBN 978-3-540-87400-3
  • Online ISBN 978-3-540-87401-0
  • About this book