EVADING TAXES BY SELLING FOR CASH

EVADING TAXES BY SELLING FOR CASH

West Germany's…high wages and…associated costs that burden employers…provide an incentive to go “black”. A skilled builder might take home DM12 an hour net of tax, but the homeowner will pay DM56 once income taxes, social security, VA T and administrative charges have been added on. There is mu...

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Veröffentlicht in:Oxford economic papers 1990-01, Vol.42 (1), p.244-255
1. Verfasser: GORDON, JAMES P. F.
Format: Artikel
Sprache:eng
Schlagworte:
Cash
Cash sales
Consumer economics
Customers
Economics
Income taxes
Indirect taxes
Sales
Sales taxes
Tax evasion
Tax liabilities
Taxes
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Beschreibung
Zusammenfassung:West Germany's…high wages and…associated costs that burden employers…provide an incentive to go “black”. A skilled builder might take home DM12 an hour net of tax, but the homeowner will pay DM56 once income taxes, social security, VA T and administrative charges have been added on. There is much scope for splitting the difference her
ISSN:0030-7653
1464-3812
DOI:10.1093/oxfordjournals.oep.a041938