|
EconStor >
Frankfurt School of Finance and Management, Frankfurt a. M. >
Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/27869
|
| | |
Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Haug, Michael | | en_US |
| dc.contributor.author | | Hölscher, Luise | | en_US |
| dc.contributor.author | | Schweinberger, Andreas | | en_US |
| dc.date.accessioned | | 2009-01-28 | | en_US |
| dc.date.accessioned | | 2009-09-10T13:57:10Z | | - |
| dc.date.available | | 2009-09-10T13:57:10Z | | - |
| dc.date.issued | | 2008 | | en_US |
| dc.identifier.pi | | urn:nbn:de:101:1-2008100610 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/27869 | | - |
| dc.description.abstract | | Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as hightax like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in Europe and was - like other tax amnesties before - of limited success. This paper uses a given database with 126 tax amnesties between 1981 and 2005 in several countries worldwide. Aim is to develope predictions about the fiscal success or failure of a tax amnesty, depending on its structure and legal plus economic background. | | en_US |
| dc.language.iso | | ger | | en_US |
| dc.publisher | | Frankfurt School of Finance & Management Frankfurt a. M. | | en_US |
| dc.relation.ispartofseries | | Working paper series // Frankfurt School of Finance & Management 99 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.jel | | K42 | | en_US |
| dc.subject.ddc | | 340 | | en_US |
| dc.subject.keyword | | Steuerhinterziehung | | en_US |
| dc.subject.keyword | | Steueramnestie | | en_US |
| dc.subject.keyword | | lineare Regression | | en_US |
| dc.subject.keyword | | Tax fraud | | en_US |
| dc.subject.keyword | | Tax amnesty | | en_US |
| dc.subject.keyword | | linear regression | | en_US |
| dc.title | | Analyse von Steueramnestiedaten | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 58443264X | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| dc.identifier.repec | | RePEc:zbw:fsfmwp:99 | | - |
| Appears in Collections: | | Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|