Size, Causes and Consequences of the Underground Economy

Table of contents

1. Cover
2. Half Title
3. Title
4. Copyright
5. Contents
6. List of Contributors
7. 1 Introduction
8. PART 1 TAXPAYER BEHAVIOUR AND MOTIVATIONS
   1. 2 Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale
   2. 3 Explaining Taxpayer Non-Compliance through Reference to Taxpayer Identities: A Social Identity Perspective
   3. 4 Getting On or Getting By? Australians in the Cash Economy
9. PART 2 MEASURING THE UNDERGROUND ECONOMY – INTERNATIONAL EVIDENCE
   1. 5 An International Comparison of Underground Economic Activity
   2. 6 On the Estimation and Updating of the Hidden Economy Estimates: The UK Experience
   3. 7 The Shadow Economy in OECD and EU Accession Countries – Empirical Evidence for the Influence of Institutions, Liberalization, Taxation and Regulation
   4. 8 The Shadow Economy in Norway 1980-2003: Some Empirical Evidences from Voluntary Sample Surveys
   5. 9 The Underground Economy in Canada
10. PART 3 DETECTION, PREVENTION AND PROGRESS
    1. 10 Tax Policy and the Underground Economy
    2. 11 Tax Noncompliance in the United States: Measurement and Recent Enforcement Initiatives
    3. 12 Tackling the Underground Economy in the UK: A Government's Response
    4. 13 Recent Government Initiatives in Tackling the Underground Economy in Australia
    5. 14 Tax Compliance Strategies to Tackle the Underground Economy
11. Index