Tax Cheating

Author : Donald Morris
Publisher : State University of New York Press
Page : 298 pages
File Size : 51,7 Mb
Release : 2012-05-30
Category : Business & Economics
ISBN : 9781438442723

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Tax Cheating by Donald Morris Pdf

Silver Winner, ForeWord Book of the Year in the Political Science Category Finalist for the 2013 Eric Hoffer Book Awards presented by Hopewell Publications From unreported gambling winnings and inflated claims of the value of clothing donated to charity to money hidden in Swiss bank accounts and high-profile tax schemes plotted by celebrities and business leaders, the range of tax cheating opportunities is wide and the boundaries and moral status can be hazy. Considering the behavior of individuals and small businesses as well as the involvement of congress and the IRS, Donald Morris combines insights from law, psychology, sociology, criminology, accounting, economics, and philosophy to examine the ethical issues surrounding tax cheating and implications for tax policy.

Author : Donald Morris
Publisher : SUNY Press
Page : 298 pages
File Size : 40,6 Mb
Release : 2012-06-01
Category : Business & Economics
ISBN : 9781438442709

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Tax Cheating by Donald Morris Pdf

From unreported gambling winnings and inflated claims of the value of clothing donated to charity to money hidden in Swiss bank accounts and high-profile tax schemes plotted by celebrities and business leaders, the range of tax cheating opportunities is wide and the boundaries and moral status can be hazy. Considering the behavior of individuals and small businesses as well as the involvement of congress and the IRS, Donald Morris combines insights from law, psychology, sociology, criminology, accounting, economics, and philosophy to examine the ethical issues surrounding tax cheating and implications for tax policy.

Author : John J. Vassen
Publisher : Xlibris Corporation
Page : 172 pages
File Size : 49,7 Mb
Release : 2009-10-27
Category : Social Science
ISBN : 9781450001915

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Tax Cheating by John J. Vassen Pdf

Tax Cheating (the American Way) by John J. Vassen An attorney and former Internal Revenue Agen who worked under Robert Kennedy, US Attorney General describes actual cases of tax evasion he encountered either as Revenue agent or as a defense attorney. Actual cases include many different business and professions. For example, money laundering thru the catholic church to professional prostitution. It also discusses replacement of the income tax system.

Author : Charles Lewis
Publisher : Harper Perennial
Page : 336 pages
File Size : 54,6 Mb
Release : 2002-04-02
Category : Political Science
ISBN : 0060084316

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The Cheating of America by Charles Lewis Pdf

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.

Author : Marcelo Bergman
Publisher : Penn State Press
Page : 280 pages
File Size : 55,8 Mb
Release : 2015-08-26
Category : Political Science
ISBN : 9780271058818

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Tax Evasion and the Rule of Law in Latin America by Marcelo Bergman Pdf

Few tasks are as crucial for the future of democracy in Latin America—and, indeed, in other underdeveloped areas of the world—as strengthening the rule of law and reforming the system of taxation. In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and about how their fellow citizens are behaving. The problem of "free riding," which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government’s supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.

Author : Donald L. Barlett,James B. Steele
Publisher : Univ of California Press
Page : 313 pages
File Size : 47,8 Mb
Release : 2002-10
Category : Political Science
ISBN : 9780520236103

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The Great American Tax Dodge by Donald L. Barlett,James B. Steele Pdf

"Barlett and Steele...are masters at mining obscure documents to see the big picture where most investigators never even knew there was a frame...Year after year, Congress continues to make tax laws more complex and more unfair, then refuses to give the IRS adequate resources to ferret out fraud. If the tax code isn't reformed soon, the authors warn, the consequences might be dire."—Baltimore Sun "A hard-hitting expose of perceived gross inequities in the U.S. tax system."—Publishers Weekly

Author : Marcelo Bergman
Publisher : Penn State Press
Page : 282 pages
File Size : 41,7 Mb
Release : 2010-11-01
Category : Law
ISBN : 9780271035635

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Tax Evasion and the Rule of Law in Latin America by Marcelo Bergman Pdf

Few tasks are as crucial for the future of democracy in Latin America&—and, indeed, in other underdeveloped areas of the world&—as strengthening the rule of law and reforming the system of taxation. In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and about how their fellow citizens are behaving. The problem of &"free riding,&" which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government&’s supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina&—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.

Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 44,8 Mb
Release : 2021-06-17
Category : Electronic
ISBN : 9789264572874

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Fighting Tax Crime – The Ten Global Principles, Second Edition by OECD Pdf

First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.

Author : Ronald Wintrobe,University of Western Ontario. Department of Economics,University of Western Ontario. Transition Economics Research Forum
Publisher : London : Department of Economics, University of Western Ontario
Page : 23 pages
File Size : 51,5 Mb
Release : 2001
Category : Electronic
ISBN : 0771423454

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Tax Evasion and Trust by Ronald Wintrobe,University of Western Ontario. Department of Economics,University of Western Ontario. Transition Economics Research Forum Pdf

Author : Frank A. Cowell
Publisher : Mit Press
Page : 267 pages
File Size : 50,5 Mb
Release : 1990
Category : Business & Economics
ISBN : 0262532484

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Cheating the Government by Frank A. Cowell Pdf

Tax scams involving the rich and famous make eye-catching news copy. They also arepart of a significant and growing economic problem - the "shadow economy" that defrauds thegovernment. Frank Cowell is one of the worlds leading contributors to the theoretical economicanalysis of tax evasion. In this book he systematically studies the underground economy to examinehow certain types of economic analysis can be applied to tax evaders. He also recommends measuresthat can be taken to counteract the problem.Cowell's investigation raises questions that go to theheart of public economics and reveals the shortcomings of applying standard economic models of crimeto tax evasion. He develops an analytical framework that shows how the underground economy grows andsuggests simple economic mechanisms that will induce the behavior that leads to tax evasion.Havinglaid the analytical groundwork, Cowell turns to policy. He observes that standard welfare-basedarguments against cheating are "decidedly flaccid" and points toward an enforcement policy that isinformed by economic analysis, particularly in terms of scope and practicality.Frank A. Cowell isReader in Economics at the London School of Economics and the author of Measuring Inequality andMicroeconomic Principles.

Author : Paul Webley
Publisher : Cambridge University Press
Page : 182 pages
File Size : 44,5 Mb
Release : 1991-08-30
Category : Psychology
ISBN : 9780521374590

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Tax Evasion by Paul Webley Pdf

This book explores tax evasion through an extensive psychological approach, surveys and official records to simulate real-world cases.

Author : Michael Pickhardt,Aloys Prinz
Publisher : Edward Elgar Publishing
Page : 209 pages
File Size : 44,9 Mb
Release : 2012-01-01
Category : Business & Economics
ISBN : 9781781006740

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Tax Evasion and the Shadow Economy by Michael Pickhardt,Aloys Prinz Pdf

Issues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction. Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read.

Author : Mr.Parthasarathi Shome,Mr.Vito Tanzi
Publisher : International Monetary Fund
Page : 28 pages
File Size : 52,6 Mb
Release : 1993-03-01
Category : Business & Economics
ISBN : 9781451921533

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A Primeron Tax Evasion by Mr.Parthasarathi Shome,Mr.Vito Tanzi Pdf

Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.

Author : United States. Congress. Tax Evasion and Avoidance, Joint Committee on
Publisher : Unknown
Page : 504 pages
File Size : 49,8 Mb
Release : 1937
Category : Electronic
ISBN : IND:30000091205991

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Tax Evasion and Avoidance by United States. Congress. Tax Evasion and Avoidance, Joint Committee on Pdf

Author : United States. Congress. Joint Committee on Tax Evasion and Avoidance
Publisher : Unknown
Page : 36 pages
File Size : 46,9 Mb
Release : 1937
Category : Tax evasion
ISBN : COLUMBIA:CU04284178

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Tax Evasion and Avoidance by United States. Congress. Joint Committee on Tax Evasion and Avoidance Pdf