The Economics Of Tax Avoidance And Evasion

Author : Dhammika Dharmapala
Publisher : Edward Elgar Publishing
Page : 128 pages
File Size : 44,5 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 : Alfred Roman Ilersic,Arthur Seldon
Publisher : Unknown
Page : 154 pages
File Size : 48,8 Mb
Release : 1979
Category : Law
ISBN : UOM:39015012094945

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Tax Avoision by Alfred Roman Ilersic,Arthur Seldon Pdf

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

Author : Michael Pickhardt,Aloys Prinz
Publisher : Edward Elgar Publishing
Page : 209 pages
File Size : 40,6 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 : Anurudha Udeni Dhammika Dharmapala,Dharmapala, Anurudha Udeni Dhammika Dharmapala
Publisher : Unknown
Page : 128 pages
File Size : 49,5 Mb
Release : 2017
Category : Tax evasion
ISBN : 1785367455

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The Economics of Tax Avoidance and Evasion by Anurudha Udeni Dhammika Dharmapala,Dharmapala, Anurudha Udeni Dhammika Dharmapala Pdf

Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This research review 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. This research review 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 : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Page : 124 pages
File Size : 51,7 Mb
Release : 1987
Category : Business & Economics
ISBN : UCSD:31822003577673

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International Tax Avoidance and Evasion by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs Pdf

Compilation of four related studies.

Author : Korinna Schönhärl,Gisela Hürlimann,Dorothea Rohde
Publisher : Unknown
Page : 0 pages
File Size : 45,8 Mb
Release : 2023
Category : Tax evasion
ISBN : 1032366745

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Histories of Tax Evasion, Avoidance and Resistance by Korinna Schönhärl,Gisela Hürlimann,Dorothea Rohde Pdf

"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"--

Author : Antonio De Vito
Publisher : Springer Nature
Page : 185 pages
File Size : 43,6 Mb
Release : 2024-07-03
Category : Electronic
ISBN : 9783031517655

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Tax Avoidance Research by Antonio De Vito Pdf

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

Author : Barry Bracewell-Milnes
Publisher : Springer
Page : 148 pages
File Size : 49,7 Mb
Release : 1980-12-15
Category : Business & Economics
ISBN : UOM:39015019374357

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The Economics of International Tax Avoidance:Political Power Vs. Economic Law by Barry Bracewell-Milnes Pdf

This monograph analyses the conditions in which gains or losses from international tax avoidance are more or less likely for the avoiding taxpayer, the rest of the taxpaying community and the tax authorities at home and abroad and names the countries whose tax systems render them most exposed to these gains and losses. The conclusion is that national governments and intergovernmental organisations seeking to suppress international tax avoidance may do more harm than good to the tax revenues as well as to the taxpaying communitites of the countries concerned, especially if the avoidance is formal rather than substantial in character, and that all measures against international tax avoidance should be supported by an economic estimate of the gains and losses from avoidance and the losses and gains from its suppression.

Author : Alan Lewis
Publisher : Cambridge University Press
Page : 515 pages
File Size : 49,6 Mb
Release : 2008-04-17
Category : Psychology
ISBN : 9781139469760

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The Cambridge Handbook of Psychology and Economic Behaviour by Alan Lewis Pdf

Psychologists have been observing and interpreting economic behaviour for at least fifty years, and the last decade, in particular, has seen an escalated interest in the interface between psychology and economics. The Cambridge Handbook of Psychology and Economic Behaviour is a valuable reference resource dedicated to improving our understanding of the economic mind and economic behaviour. Employing empirical methods – including laboratory experiments, field experiments, observations, questionnaires and interviews – the Handbook covers aspects of theory and method, financial and consumer behaviour, the environment and biological perspectives. With contributions from distinguished scholars from a variety of countries and backgrounds, the Handbook is an important step forward in the improvement of communications between the disciplines of psychology and economics. It will appeal to academic researchers and graduates in economic psychology and behavioural economics.

Author : Sébastien Guex,Hadrien Buclin
Publisher : Springer Nature
Page : 401 pages
File Size : 40,9 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 : Mr.Parthasarathi Shome,Mr.Vito Tanzi
Publisher : International Monetary Fund
Page : 28 pages
File Size : 47,8 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 : Anonim
Publisher : Unknown
Page : 134 pages
File Size : 40,6 Mb
Release : 1979
Category : Tax evasion
ISBN : 000305814X

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Tax Avoision by Anonim Pdf

Collection of articles by various authors on legal, moral and economic issues of tax avoidance, and tax evasion.

Author : Paul Webley
Publisher : Cambridge University Press
Page : 182 pages
File Size : 41,8 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 : Clemens Fuest,George R. Zodrow
Publisher : MIT Press
Page : 253 pages
File Size : 48,6 Mb
Release : 2013-04-12
Category : Business & Economics
ISBN : 9780262314190

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Critical Issues in Taxation and Development by Clemens Fuest,George R. Zodrow Pdf

Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective political structures. In this volume, experts investigate crucial challenges confronted by developing countries in raising revenue. After a comprehensive and insightful overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions. Contributors Clemens Fuest, Timothy Goodspeed, Shafik Hebous, Michael Keen, Christian Lessmann, Boryana Madzharova, Giorgia Maffini, Gunther Markwardt, Jorge Martinez-Vazquez, Paola Profeta, Riccardo Puglisi, Nadine Riedel, Simona Scabrosetti, Johannes Stroebel, Mirco Tonin, Arthur van Benthem, Li Zhang, George Zodrow