Tax evasion and the shadow economy / edited by Michael Pickhardt and Aloys Print (Record no. 171772)

MARC details
000 -LEADER
fixed length control field 02013nam a2200205Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220616164645.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780857937032
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 338.5 TAX
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name "Pickhardt, Michael (ed.);Prinz, Aloys (ed.)"
245 #0 - TITLE STATEMENT
Title Tax evasion and the shadow economy / edited by Michael Pickhardt and Aloys Print
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Cheltenham
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Edward Elgar
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2012
300 ## - PHYSICAL DESCRIPTION
Extent 200p.
365 ## - TRADE PRICE
Unit of pricing PND
520 ## - SUMMARY, ETC.
Summary, etc. 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.<br/>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.<br/><br/>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.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Shadow economy
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
Source of classification or shelving scheme Dewey Decimal Classification
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
  Not Missing Not Damaged   Gandhi Smriti Library Gandhi Smriti Library   2020-02-08   338.5 TAX 153121 2020-02-08 2020-02-08 Books

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