Tax Evasion

Author : Dhammika Dharmapala
Publisher : Edward Elgar Publishing
Page : 128 pages
File Size : 42,6 Mb
Release : 2017-04-28
Category : Electronic
ISBN : 1785367447

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The Economics of Tax Avoidance and Evasion by Dhammika Dharmapala Pdf

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.

Author : Ross K. McGill,Christopher A. Haye,Stuart Lipo
Publisher : Springer
Page : 291 pages
File Size : 41,6 Mb
Release : 2017-10-26
Category : Business & Economics
ISBN : 9783319617831

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G.A.T.C.A. by Ross K. McGill,Christopher A. Haye,Stuart Lipo Pdf

This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.

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 : Paul Webley
Publisher : Cambridge University Press
Page : 182 pages
File Size : 42,9 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 : David S. Kerzner,David W. Chodikoff
Publisher : Springer
Page : 425 pages
File Size : 42,9 Mb
Release : 2016-11-21
Category : Business & Economics
ISBN : 9783319404219

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International Tax Evasion in the Global Information Age by David S. Kerzner,David W. Chodikoff Pdf

This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.

Author : Anonim
Publisher : Unknown
Page : 118 pages
File Size : 47,5 Mb
Release : 1982
Category : Business & Economics
ISBN : STANFORD:36105043806087

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Tax Avoidance, Tax Evasion by Anonim Pdf

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

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 678 pages
File Size : 55,7 Mb
Release : 2011-12-21
Category : Business & Economics
ISBN : 9781461412878

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The Ethics of Tax Evasion by Robert W. McGee Pdf

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.

Author : Sascha Hokamp,Laszlo Gulyas,Matthew Koehler,Sanith Wijesinghe
Publisher : John Wiley & Sons
Page : 388 pages
File Size : 50,5 Mb
Release : 2018-03-19
Category : Mathematics
ISBN : 9781119155683

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Agent-based Modeling of Tax Evasion by Sascha Hokamp,Laszlo Gulyas,Matthew Koehler,Sanith Wijesinghe Pdf

The only single-source guide to understanding, using, adapting, and designing state-of-the-art agent-based modelling of tax evasion A computational method for simulating the behavior of individuals or groups and their effects on an entire system, agent-based modeling has proven itself to be a powerful new tool for detecting tax fraud. While interdisciplinary groups and individuals working in the tax domain have published numerous articles in diverse peer-reviewed journals and have presented their findings at international conferences, until Agent-based Modelling of Tax Evasion there was no authoritative, single-source guide to state-of-the-art agent-based tax evasion modeling techniques and technologies. Featuring contributions from distinguished experts in the field from around the globe, Agent-Based Modelling of Tax Evasion provides in-depth coverage of an array of field tested agent-based tax evasion models. Models are presented in a unified format so as to enable readers to systematically work their way through the various modeling alternatives available to them. Three main components of each agent-based model are explored in accordance with the Overview, Design Concepts, and Details (ODD) protocol, each section of which contains several sub elements that help to illustrate the model clearly and that assist readers in replicating the modeling results described. Presents models in a unified and structured manner to provide a point of reference for readers interested in agent-based modelling of tax evasion Explores the theoretical aspects and diversity of agent-based modeling through the example of tax evasion Provides an overview of the characteristics of more than thirty agent-based tax evasion frameworks Functions as a solid foundation for lectures and seminars on agent-based modelling of tax evasion The only comprehensive treatment of agent-based tax evasion models and their applications, this book is an indispensable working resource for practitioners and tax evasion modelers both in the agent-based computational domain and using other methodologies. It is also an excellent pedagogical resource for teaching tax evasion modeling and/or agent-based modeling generally.

Author : Mr.Parthasarathi Shome,Mr.Vito Tanzi
Publisher : International Monetary Fund
Page : 28 pages
File Size : 41,6 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 : 44,9 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 : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 46,8 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 : Donald L. Barlett,James B. Steele
Publisher : Univ of California Press
Page : 313 pages
File Size : 46,5 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 : William I. Innes
Publisher : Unknown
Page : 326 pages
File Size : 45,8 Mb
Release : 1987
Category : Tax evasion
ISBN : 0459305719

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Tax Evasion in Canada by William I. Innes Pdf

Author : Sébastien Guex,Hadrien Buclin
Publisher : Springer Nature
Page : 401 pages
File Size : 42,8 Mb
Release : 2023-04-18
Category : History
ISBN : 9783031181191

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Tax Evasion and Tax Havens since the Nineteenth Century by Sébastien Guex,Hadrien Buclin Pdf

This collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.

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 : 50,7 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