Tax Evasion and the Shadow Economy

Synopsis

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. The Nature Of Tax Evasion And The Shadow Economy / Michael Pickhardt And Aloys Prinz -- Designing Alternative Strategies To Reduce Tax Evasion / James Alm -- Personal Income Tax Evasion In Italy : An Estimate By Taxpayer Type / M. Rosaria Marino And Roberta Zizza -- Fiscal Awareness : A Study Of Female Versus Male Attitudes Towards Tax Fraud In Spain / Gloria Alarcón García, Arielle Beyaert And Laura De Pablos -- The Non-observed Economy In The European Union Countries (eu-15) : A Comparative Analysis Of Estimates / Philippe Adair -- The Shadow Economy And Systemic Transformation : The Case Of Poland / Bogdan Mróz -- The Impact Of The Shadow Economy On The Country Risk Index / Miroslava Kostova Karaboytcheva And Luis Rubio Andrada -- Criminal Networks : Lessons From The Madoff Case / Jürgen G. Backhaus. Edited By Michael Pickhardt, Aloys Prinz. Includes Bibliographical References And Index.