Description
Book SynopsisIssues 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. 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.
Table of ContentsContents: Preface PART I: OVERVIEW 1. The Nature of Tax Evasion and the Shadow Economy Michael Pickhardt and Aloys Prinz PART II: TAX EVASION 2. Designing Alternative Strategies to Reduce Tax Evasion James Alm 3. Personal Income Tax Evasion in Italy: An Estimate by Taxpayer Type M. Rosaria Marino and Roberta Zizza 4. Fiscal Awareness: A Study of Female versus Male Attitudes Towards Tax Fraud in Spain Gloria Alarcón García, Arielle Beyaert and Laura de Pablos PART III: THE SHADOW ECONOMY 5. The Non-Observed Economy in the European Union Countries (EU-15): A Comparative Analysis of Estimates Philippe Adair 6. The Shadow Economy and Systemic Transformation: The Case of Poland Bogdan Mróz 7. The Impact of the Shadow Economy on the Country Risk Index Miroslava Kostova Karaboytcheva and Luis Rubio Andrada 8. Criminal Networks: Lessons from the Madoff Case Jürgen G. Backhaus Index
