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Schattenwirtschaft Und Institutioneller Wandel: Eine Soziologische, Sozialpsychologische Und Okonomische Analyse: Eine Soziologische, Sozialpsychologische Und Okonomische Analyse

Schattenwirtschaft Und Institutioneller Wandel: Eine Soziologische, Sozialpsychologische Und Okonomische Analyse: Eine Soziologische, Sozialpsychologische Und Okonomische Analyse

          
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About the Book

English summary: Illicit work, social security fraud, illegal employment and economic crime are very common around the world. Most governments try to reduce these shadow economic activities through punitive measures or through education, rather than through reforms of the tax and social security systems. Dominik Enste analyzes the causes and consequences of the increasing shadow economy on the basis of an integrated approach explaining deviant behavior. His study combines findings of economic, sociological and psychological research and provides a clear theoretically derived basis for the analysis. An increasing burden of taxation and social security contributions are as well as rising state regulatory activities and the decline of the tax morale the driving forces for the increase of the shadow economy, especially in OECD-countries. Therefore a 'two-pillar-strategy', which could improve the dynamics of the official economy, is outlined for economic policy makers, who will have to deal with this phenomenon sooner or later. German description: Dominik Enste beleuchtet das Phanomen Schattenwirtschaft aus verschiedenen Perspektiven. Im Mittelpunkt stehen dabei unterschiedliche theoretische Ansatze zur differenzierten Ursachen- und Wirkungsanalyse, die eine breite Basis fur die aktuelle Diskussion in Wissenschaft, Politik und Gesellschaft liefern.Der okonomische Ansatz alleine kann nicht erklaren, warum dieses abweichende Verhalten - z.B. Schwarzarbeit - (noch) relativ selten zu beobachten ist. Deshalb entwickelt Dominik Enste ein integratives Modell auf Basis der okonomischen Theorie, das um soziologische, sozial- und finanzpsychologische Elemente erganzt wird. Die Erkenntnisse aus diesen Uberlegungen dienen als Fundament fur die Analyse der Ursachen fur die zunehmende Schwarzarbeit. Die hohe Steuer- und Abgabenlast als Hauptursache wird beispielsweise mit Blick auf die aktuellen Steuerreformen diskutiert.Als normative Grundlage fur die wirtschaftspolitischen Empfehlungen leitet der Autor ein Referenzsystem in Form einer evolutorischen Theorie der Schattenwirtschaft her, mit dem die dynamischen Wirkungen der Schattenwirtschaft auf Wirtschaft, Staat und Gesellschaft differenziert untersucht werden. Eine 'Zwei Saulen Strategie', mit der ein weiteres Wachstum der Schattenwirtschaft verhindert werden kann, rundet die Untersuchung ab.


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Product Details
  • ISBN-13: 9783161477393
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Language: German
  • Returnable: N
  • Weight: 110 gr
  • ISBN-10: 3161477391
  • Publisher Date: 01 Feb 2002
  • Binding: Paperback
  • No of Pages: 288
  • Series Title: German


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Schattenwirtschaft Und Institutioneller Wandel: Eine Soziologische, Sozialpsychologische Und Okonomische Analyse: Eine Soziologische, Sozialpsychologische Und Okonomische Analyse
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