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.

This book examines the nature and regulation of the informal economy by means of a collective case study in a highly regulated Western country. The book, situated at the intersection of criminology and sociology, investigates the relation between formal, informal and criminal work in three urban and rural labour markets (seasonal work, street trade and sex work) alongside the impact of state policies on informality. Boels uncovers the differential position authorities take regarding these labour markets, notwithstanding the presence of informality and often vulnerable position of workers in each one of them. With a distinctive focus on informal workers, and through in-depth interviews, this study explores the life and work of informal workers, including their experiences with regulators, their motivations for working informally and their perceptions of state policy. In short, this book gives a voice to often ignored but crucial participants of the informal economy. The detailed discussion of the results and the links to theoretical frameworks will ensure this book is of particular interest to scholars of urban economics and governance, criminology, and sociology.

Economics and ethics are succumbing to the pull of disciplinary specialisation at their own peril. This volume represents a necessary and most welcome reminder of some ways in which the two are intertwined. How do economic preferences relate to ethical values? What are the motivational underpinnings on which we should base a theory of choice? What explains compliance with rules, and with tax legislation in particular? Any economist or political philosopher interested in these questions must read this book. Peter Dietsch, Université de Montréal, Canada Do market prices reflect values? What is the relation between social norms and economic incentives? Do economic agents respond to ethical arguments? By probing the boundaries between positive and normative theorizing and by bridging ethics, economics, and political science, this book is able to address a fascinating set of questions. I strongly recommend this book to anyone interested in normative issues in public policy to academics and practitioners alike. Fabienne Peter, University of Warwick, UK This book makes a rational and eloquent case for the closer integration of ethics and economics. It expands upon themes concerned with esteem, self-esteem, emotional bonding between agents, expressive concerns, and moral requirements. Economists have long assumed that value and price are synonymous and interchangeable. The authors show how disregarding this false assumption and adopting an interdisciplinary approach could improve the economics profession by distinguishing economic values from ethical values. Replete with discussions that will challenge conventional economics, this book offers a corrective argument against the rigid separation of agents motivation and the purely normative aspects of economic analysis. The various contributions explore the different dimensions at the frontier between the rational and the moral in political economy, ethics and philosophy. Containing a variety of cross-border analyses, this innovative book will be a must-read for economists, political scientists and philosophers. It will also be an invaluable resource for students in the fields of economics and philosophy.

Drawing on 12 case studies across three global regions, this book examines how formal and informal institutions shape entrepreneurial activity.

Economic activities have gained a global structure with the increasing importance and the progress of information technologies. Business has spread its activities through information technologies and have used information and information technologies as a strategic force in their competitive efforts. The use of financial resources, which gained importance during the industrial revolution, now has been replaced by the information economy. Knowledge has become an opportunity cost of financial capital. Production, consumption, distribution relations and economic structure, which are considered as the basic elements of the economy, have been restructured on the basis of knowledge. This book reflects the diversity of social science debates and includes three titles; economic growth and globalization; economic and game theory; and public finance. There are various scientific studies under the title of economic growth and globalization. We hope that our readers will enjoy and benefit from these contributions.

This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.

This book brings together two leading researchers in the field to provide a comprehensive overview of the shadow economy from a global perspective. Reviewing the advantages and disadvantages of different ways of measuring the informal sector, the authors evaluate its size and key determinants across the world. Williams and Schneider clearly establish the persistence and prevalence of the shadow economy, analysing the narrowness of existing policy approaches and explaining how these fail to address the key factors for its existence and may even exacerbate the problem. Proposing an alternative way forward, the authors argue that little headway will ever be made in reducing the shadow economy until there are changes not only to the character of formal institutions but also informal institutions (the values, beliefs and norms of citizens) through the introduction of macro-level structural changes. This timely, cutting-edge review of the global shadow economy and how it can be measured and tackled is an invaluable resource for postgraduate students, researchers and policy-makers, particularly those with a interest in tax evasion and informal labour.