Overview

This book attempts to review and summarize the mostly obscure professional literature on tax evasion and the black economy to produce a text that informs both the popular and political debate about the issues involved.

Full Product Details

Author:   David J. Pyle
Publisher:   Palgrave Macmillan
Imprint:   Palgrave Macmillan
Edition:   1st ed. 1989
Dimensions:   Width: 14.00cm , Height: 1.30cm , Length: 21.60cm
Weight:   0.296kg
ISBN:  

9781349084906

ISBN 10:   1349084905
Pages:   212
Publication Date:   01 January 1989
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

"Part 1 Measuring the size of the black economy - monetary approaches: the currency ratio; the transactions method; currency holdings and the ""big bill"" phenomenon. Part 2 Monetary statistics and the black economy - some evidence: the black economies of North America and Europe. Part 3 Non-monetary approaches to measuring the black economy: differences between income and expenditure at the household and national levels; labour market studies; the ""soft modelling"" approach. Part 4 Participation in the black economy - theory: portfolio models of income tax evasion; models of tax evasion with endogenous income; some criticisms and developments of the economic model. Part 5 Participation in the black economy - evidence: surveys of the tax-payers' attitudes; experimental tax games; econometric studies. Part 6 The consequences of tax evasion and the black economy: tax revenue losses; macroeconomic issues; microeconomic issues. Part 7 Policy issues: tax law enforcement; alternative policy options; The Keith Report - a case study."

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