Tax Evasion and the Shadow Economy

Tax Evasion and the Shadow Economy

Edited by Michael Pickhardt and Aloys Prinz

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.

Editors

Edited by Michael Pickhardt and Aloys Prinz

Subjects: economics and finance, austrian economics, economic crime and corruption, public choice theory, public finance

Extract

Michael Pickhardt is Visiting Professor of Economics at Brandenburg University of Technology, Cottbus, Germany. His research interests include issues in tax evasion and the shadow economy. Other research interests are in behavioral economics, computational economics, energy economics, experimental economics, industrial economics and public economics. He has published various articles in international journals, handbooks and edited volumes. Aloys Prinz is Professor of Economics at the University of M√ľnster, Germany. His research focuses on taxation and public economics, but also on health economics and the economics of sports. He has published various papers in international journals and he has published as well edited books and volumes, respectively. vi M2926 - PICKHARDT 9780857937032 PRINT.indd vi 23/06/2012 07:37