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This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. EU member states lose hundreds of billions of euros to tax evasion every year. Tax crimes have a significant impact on the functioning of national and international economies and on the global financial system. Not only do they affect the actors involved and the state that has been deprived of tax revenues, but the citizens of those states suffer too. Tax Crimes and Enforcement in the European Union presents the findings of the EU-funded PROTAX project. Chapters writte...
"It will be of particular interest to researchers and policy makers working in the fields of competitiveness and growth in the context of economic and monetary integration as well as to academics of European studies in general."--BOOK JACKET.
Globalisation has meant the closer integration of countries and a greater need for collective action. This book, which contains 24 essays from contributors from around the world, provides one of the first systematic treatments of public finance in this new era. It deals with such topics as: increasing aid efficiency; public-private cooperation and competition; and taking the outside world into consideration.
Illicit work, social security fraud, economic crime and other shadow economy activities are fast becoming an international problem. This second edition uses new data to reassess currency demand and the model approach to estimate the size of the shadow economy in 151 developing, transition, and OECD countries. This updated edition argues that during the 2000s the average size of the shadow economy varied from 19 per cent of GDP for OECD countries, to 30 per cent for transition countries, to 45 per cent for developing countries. It examines the causes and consequences of this development using an integrated approach to explain deviant behaviour that combines findings from economic, sociological, and psychological research. The authors suggest that increasing taxation and social security contributions, rising state regulatory activities, and the decline of the tax morale are all driving forces behind this growth, and they propose a reform of state public institutions in order to improve the dynamics of the official economy.
This original and insightful handbook presents the latest research on the size and development of the shadow economy (also known as the black or underground economy), an integral component of the most developing and many developed countries' economies.
The Handbook of Public Administration and Policy in the European Union focuses on the current state of the EU while also demonstrating how its current structure came into being and how it may change in the near future. Although most existing literature is either policy-oriented or institution-oriented, this textbook employs a different, more comprehensive approach. Not only does it analyze selected EU laws and most EU institutions, it is also unique in that it brings together EU public administration, EU institutions, and, most importantly, EU policies into a comprehensive text. Divided into five parts, the book provides an overview of theory discourses on European integration, followed by an analysis of the development of European organizations. Part II explains the nature of the EU, highlighting its institutions. Part III addresses various dimensions of public administration, followed by a review in Part IV of major EU policies, including the Common Agricultural Policy. The textbook concludes with a history of Economic and Monetary Union and a study of the European Central Bank and the euro.
This text is designed for use in a course on the economics of crime in a variety of settings. Assuming only a previous course in basic microeconomics, this innovative book is strongly linked to the new theoretical and empirical journal literature. Showing the power of microeconomics in action, Yezer covers a wide array of topics. There are chapters on the following topics: benefit-cost and the imprisonment decision, enforcement games, juvenile crime, private enforcement, economics of 3 strikes law, broken windows strategies, police profiling, and crime in developing countries. There are also separate chapters on guns, drugs, and capital punishment. Timely boxed examples are found throughout. Problems at the end of each chapter allow students to reinforce their microeconomics skills and to gain insight into the way they can be applied to case examples.
Can a complex subject like tax compliance be handled in such a simple manner? Sibichen K Mathew is successful in presenting his in-depth study on what makes people pay taxes or what prevents them from paying in a very interesting style. The Author takes us through the history, the economics and the politics of taxation to dissect the interconnected issues related to tax evasion and tax enforcement. He forcefully argues that the economic models are unable to fully explain the behaviour of taxpayers. For, if the tax laws are complex, the human mind is much more complex to yield to the economic models. His arguments are supported by data on attitudes, perceptions and experience of taxpayers, ma...
Heinz Kurz is recognised internationally as a leading economic theorist and a foremost historian of economic thought. This book pays tribute to his outstanding contributions on the occasion of his 65th birthday by bringing together a unique collection of new essays by distinguished economists from around the world. Keynes, Sraffa, and the Criticism of Neoclassical Theory comprises twenty-three essays, covering themes in Keynesian economic theory, in the development of the modern classical approach to economic theory, linear production models, and the critique of neoclassical theory. The essays in this book will be an invaluable source of inspiration for economists interested in economic theory and in the evolution of economic thought. They will also be of interest to postgraduate and research students specialising in economic theory and in the history of economic thought.
The interplay of migration and labour markets is a phenomenon too diverse to be explained by a single theory. Thus, this volume, based on contributions presented during a workshop in Saarbrucken, Germany, brings together experts in migration research from economics, political science, and sociology. The rationale for choosing the topic is the existence of misconceptions and prejudices in public debate about migration. The contributions investigate the main effects of migration on labour markets for both, the home and the host country, and discuss normative, positive, and instrumental aspects of migration from different perspectives.