The Economics of Tax Avoidance and Evasion

The Economics of Tax Avoidance and Evasion PDF Author: Dhammika Dharmapala
Publisher: Edward Elgar Publishing
ISBN: 9781785367441
Category :
Languages : en
Pages :

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Book Description
Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This single volume provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. With an original introduction by the editor, this insightful book provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context.

The Economics of Tax Avoidance and Evasion

The Economics of Tax Avoidance and Evasion PDF Author: Dhammika Dharmapala
Publisher: Edward Elgar Publishing
ISBN: 9781785367441
Category :
Languages : en
Pages :

Get Book

Book Description
Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This single volume provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. With an original introduction by the editor, this insightful book provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context.

The Cambridge Handbook of Psychology and Economic Behaviour

The Cambridge Handbook of Psychology and Economic Behaviour PDF Author: Alan Lewis
Publisher: Cambridge University Press
ISBN: 1108547680
Category : Psychology
Languages : en
Pages : 1240

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Book Description
There has recently been an escalated interest in the interface between psychology and economics. The Cambridge Handbook of Psychology and Economic Behaviour is a valuable reference dedicated to improving our understanding of the economic mind and economic behaviour. Employing empirical methods - including laboratory and field experiments, observations, questionnaires and interviews - the Handbook provides comprehensive coverage of theory and method, financial and consumer behaviour, the environment and biological perspectives. This second edition also includes new chapters on topics such as neuroeconomics, unemployment, debt, behavioural public finance, and cutting-edge work on fuzzy trace theory and robots, cyborgs and consumption. With distinguished contributors from a variety of countries and theoretical backgrounds, the Handbook is an important step forward in the improvement of communications between the disciplines of psychology and economics that will appeal to academic researchers and graduates in economic psychology and behavioral economics.

Tax Evasion and Avoidance

Tax Evasion and Avoidance PDF Author: United States. Congress. Joint Committee on Tax Evasion and Avoidance
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 496

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Book Description


The Cheating of America

The Cheating of America PDF Author: Charles Lewis
Publisher: Harper Perennial
ISBN: 9780060084318
Category : Political Science
Languages : en
Pages : 336

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Book Description
Charles Lewis, Bill Allison, and a team of researchers from the Center for Public Integrity -- an organization that the National Journal called "a watchdog in the corridors of power" -- investigated how millions of high-income adults and some major corporations cheat the government of billions through tax avoidance (legal), tax evasion (illegal), or tax "avoision" (catch me if you can). Now Lewis and his team provide explosive revelations about who cheats and how they do it, from offshore banks to foreign "tax havens." Case studies of the most brazen dodgers will have taxpayers seeing red in this eye-opening report that puts the IRS on notice. Sure to enlighten and outrage, The Cheating of America is a must -- read for every citizen.

Tax Evasion and Avoidance

Tax Evasion and Avoidance PDF Author: United States. Congress. Tax Evasion and Avoidance, Joint Committee on
Publisher:
ISBN:
Category :
Languages : en
Pages : 504

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Book Description


A Comparative Look at Regulation of Corporate Tax Avoidance

A Comparative Look at Regulation of Corporate Tax Avoidance PDF Author: Karen B. Brown
Publisher: Springer Science & Business Media
ISBN: 9400723423
Category : Law
Languages : en
Pages : 387

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Book Description
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

Tax Avoidance, Tax Evasion

Tax Avoidance, Tax Evasion PDF Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 118

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Book Description
Analysis of the different approaches adopted by the tax authorities of the principal, developed countries.

Tackling tax avoidance

Tackling tax avoidance PDF Author: Great Britain: H.M. Treasury
Publisher: The Stationery Office
ISBN: 9780108510502
Category : Tax evasion
Languages : en
Pages : 28

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Book Description
Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033)

Tax Avoision

Tax Avoision PDF Author: Alfred Roman Ilersic
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 154

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Book Description
A series of essays about tax avoidance and evasion written in 1979.

Histories of Tax Evasion, Avoidance and Resistance

Histories of Tax Evasion, Avoidance and Resistance PDF Author: Korinna Schönhärl
Publisher:
ISBN: 9781032366746
Category : Tax evasion
Languages : en
Pages : 0

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Book Description
"Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through to medieval, early modern and modern times. This book shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their properties, or on their crops. It analyses how, throughout history, wealthy and poor taxpayers have tried to avoid or reduce their tax burden by negotiating with tax authorities, through practices of legal or illegal tax evasion, by filing lawsuits, seeking armed resistance or by migration, and how state authorities have dealt with such acts of claim making, defiance, open resistance or elusion. It fills an important research gap in tax history, addressing questions of tax morale and fairness, and how social and political inequality was negotiated through taxation. It gives rich insights into the development of citizen-state relationships throughout the course of history. The book comprises case studies from Ancient Athens, Roman Egypt, Medieval Europe, Early Modern Mexico, the Ottoman Empire, Nigeria under British colonial rule, the United Kingdom of the early 20th century, Greece during the Second World War, as well as West Germany, Switzerland, Sweden and the US in the 20th century, including transnational entanglements in the world of late-modern offshore finance and taxation. The authors are experts in fiscal, economic, financial, legal, social, and/or cultural history. The book is intended for students, researchers and scholars of economic and financial history, social and world history and political economy"--