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Steuerhinterziehung und Schwarzarbeit als Grenzen der Staatstätigkeit


  • Werner W. Pommerehne


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  • Werner W. Pommerehne, 1983. "Steuerhinterziehung und Schwarzarbeit als Grenzen der Staatstätigkeit," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 119(III), pages 261-284, September.
  • Handle: RePEc:ses:arsjes:1983-iii-3

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    References listed on IDEAS

    1. Fullerton, Don, 1982. "On the possibility of an inverse relationship between tax rates and government revenues," Journal of Public Economics, Elsevier, vol. 19(1), pages 3-22, October.
    2. Peacock, Alan & Shaw, G K, 1982. "Tax Evasion and Tax Revenue Loss," Public Finance = Finances publiques, , vol. 37(2), pages 269-278.
    3. Peltzman, Sam, 1980. "The Growth of Government," Journal of Law and Economics, University of Chicago Press, vol. 23(2), pages 209-287, October.
    4. Pommerehne, Werner W., 1978. "Institutional approaches to public expenditure : Empirical evidence from Swiss municipalities," Journal of Public Economics, Elsevier, vol. 9(2), pages 255-280, April.
    5. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
    6. Mork, Knut Anton, 1975. "Income Tax Evasion: Some Empirical Evidence," Public Finance = Finances publiques, , vol. 30(1), pages 70-76.
    7. Pathirane, Leila & Blades, Derek W, 1982. "Defining and Measuring the Public Sector: Some International Comparisons," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 28(3), pages 261-289, September.
    8. Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, vol. 10(1), pages 107-116, August.
    9. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
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    Cited by:

    1. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," IEW - Working Papers 284, Institute for Empirical Research in Economics - University of Zurich.
    2. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    3. Friedrich Schneider, 2000. "The Increase of the size of the shadow economy of 18 OECD countries: Some preliminary explanations," Economics working papers 2000-08, Department of Economics, Johannes Kepler University Linz, Austria.

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