The Routledge companion to tax avoidance research / edited by Nigar Hashimzade and Yuliya Epifantseva.
2018
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Details
Title
The Routledge companion to tax avoidance research / edited by Nigar Hashimzade and Yuliya Epifantseva.
Imprint
New York : Routledge, 2018.
Copyright
©2017
Description
1 online resource (xvi, 476 pages)
Formatted Contents Note
Introduction / Yuliya Epifantseva and Nigar Hashimzade
Part A: Tax avoidance : definition and trends
Historical and case law perspective on tax avoidance / Jane Frecknall-Hughes
Tax avoidance culture as legislative tax reduction engine / Henry Ordower
"A cloud of words" or "trompe l'oeil" : the doctrine of sham and tax avoidance / Miranda Stewart
Part B: General anti-avoidance rules
General anti-avoidance rules and the rule of law / Rebecca Prebble and John Prebble
The role and meaning of "purpose" in statutory GAARs / Graeme Cooper
General anti-avoidance rules in Canada : history, scheme, source, and enforcement / Vokhid Urinov
Formulating a general anti-abuse rule (GAAR) in tax legislation : insights and recommendations / Reuven S. Avi-Yonah and Amir Pichhadze
Regional and global perspectives in tax avoidance
Text, intent and taxation in the United States, the United Kingdom and France / Steven A. Dean, Lawrence Solan, and Lukasz Stankiewicz
Tax avoidance in Japan / Tadao Okamura and Takako Sakai
The containment of corporate tax avoidance in Italy / Giulio Allevato and Carlo Garbarino
Tax avoidance issues in Turkey / Leyla Ates
Tax avoidance : the Indian perspective / Tarun Jain
Securing tax compliance with collaboration : the case of cooperative compliance in Denmark / Karen Boll
Corporate tax evasion and avoidance in developing countries / Bodo Knoll, Nadine Riedel, Farzaneh Shamsfakhr, and Kristina Strohmaier
Trade misinvoicing / Volker Nitsch
Tax avoidance and global wealth chains / Leonard Seabrooke and Duncan Wigan
Arrested development in Africa's global wealth chains : accountability and hierarchy in the offshore world / Attiya Waris and Leonard Seabrooke
Tax avoidance in an individual decision
Individual attitudes and social representations of taxation, tax avoidance, and tax evasion / Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer Stark, and Erich Kirchler
Taxing high-income earners : tax avoidance and mobility / Alejandro Esteller-More, Amedeo Piolatto, and Matthew D. Rablen
Tax practitioners and tax avoidance : gaming through authorities, cultures, and markets / Elea Wurth and Valerie Braithwaite
Optimal income tax enforcement in the presence of tax avoidance / Duccio Gamannossi degl'Innocenti and Matthew D. Rablen
Part E: Tax avoidance and society
Tax avoidance and morality / Zoe Prebble and John Prebble
Ideology of tax avoidance / William B. Barker
Ethical issues in the use of tax intermediaries / Jane Frecknall-Hughes
Distinguishing tax avoidance and evasion / Allison Christians
Unacceptable tax behaviour and corporate responsibility / John Hasseldine and Gregory Morris
Tax avoidance, power, and politics / Lynne Oats and Gregory Morris
Index.
Part A: Tax avoidance : definition and trends
Historical and case law perspective on tax avoidance / Jane Frecknall-Hughes
Tax avoidance culture as legislative tax reduction engine / Henry Ordower
"A cloud of words" or "trompe l'oeil" : the doctrine of sham and tax avoidance / Miranda Stewart
Part B: General anti-avoidance rules
General anti-avoidance rules and the rule of law / Rebecca Prebble and John Prebble
The role and meaning of "purpose" in statutory GAARs / Graeme Cooper
General anti-avoidance rules in Canada : history, scheme, source, and enforcement / Vokhid Urinov
Formulating a general anti-abuse rule (GAAR) in tax legislation : insights and recommendations / Reuven S. Avi-Yonah and Amir Pichhadze
Regional and global perspectives in tax avoidance
Text, intent and taxation in the United States, the United Kingdom and France / Steven A. Dean, Lawrence Solan, and Lukasz Stankiewicz
Tax avoidance in Japan / Tadao Okamura and Takako Sakai
The containment of corporate tax avoidance in Italy / Giulio Allevato and Carlo Garbarino
Tax avoidance issues in Turkey / Leyla Ates
Tax avoidance : the Indian perspective / Tarun Jain
Securing tax compliance with collaboration : the case of cooperative compliance in Denmark / Karen Boll
Corporate tax evasion and avoidance in developing countries / Bodo Knoll, Nadine Riedel, Farzaneh Shamsfakhr, and Kristina Strohmaier
Trade misinvoicing / Volker Nitsch
Tax avoidance and global wealth chains / Leonard Seabrooke and Duncan Wigan
Arrested development in Africa's global wealth chains : accountability and hierarchy in the offshore world / Attiya Waris and Leonard Seabrooke
Tax avoidance in an individual decision
Individual attitudes and social representations of taxation, tax avoidance, and tax evasion / Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer Stark, and Erich Kirchler
Taxing high-income earners : tax avoidance and mobility / Alejandro Esteller-More, Amedeo Piolatto, and Matthew D. Rablen
Tax practitioners and tax avoidance : gaming through authorities, cultures, and markets / Elea Wurth and Valerie Braithwaite
Optimal income tax enforcement in the presence of tax avoidance / Duccio Gamannossi degl'Innocenti and Matthew D. Rablen
Part E: Tax avoidance and society
Tax avoidance and morality / Zoe Prebble and John Prebble
Ideology of tax avoidance / William B. Barker
Ethical issues in the use of tax intermediaries / Jane Frecknall-Hughes
Distinguishing tax avoidance and evasion / Allison Christians
Unacceptable tax behaviour and corporate responsibility / John Hasseldine and Gregory Morris
Tax avoidance, power, and politics / Lynne Oats and Gregory Morris
Index.
Summary
"An inherently interdisciplinary subject, there is growing interest in the research in tax avoidance. Increasingly research has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was--at least in part--stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crises put a squeeze on private and public finances. As a result, there have been changing definitions and controversies in the interpretation of tax avoidance concepts, as well as new rules and policies that need to be fully understood.This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the United Kingdom, the United States of America, Canada, Australia, New Zealand, South America, the Middle East, and continental Europe, including well-known experts and rising stars of the fi eld, the contributors cover the entire terrain of this important topic.The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way."--Provided by publisher.
Location
www
Available in Other Form
Print version:
Linked Resources
Alternate Title
Taylor & Francis Online
Language
English
ISBN
9781315673745 (e-book : PDF)
9781317377061 (e-book: Mobi)
9781138941342 (hardback)
9781317377061 (e-book: Mobi)
9781138941342 (hardback)
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