The Routledge Companion to Tax Avoidance Research
Herausgeber: Hashimzade, Nigar; Epifantseva, Yuliya
The Routledge Companion to Tax Avoidance Research
Herausgeber: Hashimzade, Nigar; Epifantseva, Yuliya
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This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective. 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.
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This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective. 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.
Produktdetails
- Produktdetails
- Verlag: Routledge
- Seitenzahl: 476
- Erscheinungstermin: 30. September 2020
- Englisch
- Abmessung: 246mm x 174mm x 25mm
- Gewicht: 803g
- ISBN-13: 9780367656164
- ISBN-10: 0367656167
- Artikelnr.: 60001076
- Verlag: Routledge
- Seitenzahl: 476
- Erscheinungstermin: 30. September 2020
- Englisch
- Abmessung: 246mm x 174mm x 25mm
- Gewicht: 803g
- ISBN-13: 9780367656164
- ISBN-10: 0367656167
- Artikelnr.: 60001076
Nigar Hashimzade is Professor of Economics at Durham University, Fellow of CESifo Research Network, and Research Fellow at the Institute for Fiscal Studies and at the Tax Administration Research Centre. Yuliya Epifantseva is a US-based attorney with expertise in corporate tax law. After receiving her Ph.D. in economics from Cornell University and J.D. from NYU School of Law, she practiced law with Davis Polk & Wardwell LLP in New York. She is currently based in Boston.
1. Introduction (Yuliya Epifantseva and Nigar Hashimzade) Part A. Tax
Avoidance: Definition and Trends 2. Historical and case law perspective on
tax avoidance (Jane Frecknall-Hughes) 3. Tax avoidance culture as
legislative tax reduction engine (Henry Ordower) 4. 'A cloud of words' or
'trompe l'oeil': The doctrine of sham and tax avoidance (Miranda Stewart)
Part B. General Anti-Avoidance Rules 5. General Anti-Avoidance Rules and
the rule of law (Rebecca Prebble and John Prebble) 6. The role and meaning
of "purpose" in statutory GAARs (Graeme Cooper) 7. General Anti-Avoidance
Rules in Canada: history, scheme, source, and enforcement (Vokhid Urinov)
8. Formulating a General Anti-Abuse Rule (GAAR) in tax legislation:
insights and recommendations (Reuven S. Avi-Yonah and Amir Pichhadze) Part
C. Regional and Global Perspectives in Tax Avoidance 9. Text, intent and
taxation in the United States, the United Kingdom and France (Steven A.
Dean, Lawrence Solan, and Lukasz Stankiewicz) 10. Tax avoidance in Japan
(Tadao Okamura and Takako Sakai) 11. The containment of corporate tax
avoidance in Italy (Giulio Allevato and Carlo Garbarino) 12. Tax avoidance
issues in Turkey (Leyla Ate¿) 13. Tax avoidance: The Indian perspective
(Tarun Jain) 14. Securing tax compliance with collaboration: the case of
Cooperative Compliance in Denmark (Karen Boll) 15. Corporate tax evasion
and avoidance in developing countries (Bodo Knoll, Nadine Riedel, Farzaneh
Shamsfakhr, and Kristina Strohmaier) 16. Trade misinvoicing (Volker Nitsch)
17. Tax avoidance and Global Wealth Chains (Leonard Seabrooke and Duncan
Wigan) 18. Arrested development in Africa's Global Wealth Chains:
accountability and hierarchy in the offshore world (Attiya Waris and
Leonard Seabrooke) Part D. Tax Avoidance in an Individual Decision 19.
Individual attitudes and social representations of taxation, tax avoidance,
and tax evasion (Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer
Stark, and Erich Kirchler) 20. Taxing high-income earners: tax avoidance
and mobility (Alejandro Esteller-Moré, Amedeo Piolatto, and Matthew D.
Rablen) 21. Tax practitioners and tax avoidance: gaming through
authorities, cultures, and markets (Elea Wurth and Valerie Braithwaite)
22. Optimal income tax enforcement in the presence of tax avoidance
(Duccio Gamannossi degl'Innocenti and Matthew D. Rablen) Part E. Tax
Avoidance and Society 23. Tax avoidance and morality (Zoë Prebble and John
Prebble) 24. Ideology of tax avoidance (William B. Barker) 25. Ethical
issues in the use of tax intermediaries (Jane Frecknall-Hughes) 26.
Distinguishing tax avoidance and evasion (Allison Christians) 27.
Unacceptable tax behaviour and corporate responsibility (John Hasseldine
and Gregory Morris) 28. Tax avoidance, power, and politics (Lynne Oats and
Gregory Morris)
Avoidance: Definition and Trends 2. Historical and case law perspective on
tax avoidance (Jane Frecknall-Hughes) 3. Tax avoidance culture as
legislative tax reduction engine (Henry Ordower) 4. 'A cloud of words' or
'trompe l'oeil': The doctrine of sham and tax avoidance (Miranda Stewart)
Part B. General Anti-Avoidance Rules 5. General Anti-Avoidance Rules and
the rule of law (Rebecca Prebble and John Prebble) 6. The role and meaning
of "purpose" in statutory GAARs (Graeme Cooper) 7. General Anti-Avoidance
Rules in Canada: history, scheme, source, and enforcement (Vokhid Urinov)
8. Formulating a General Anti-Abuse Rule (GAAR) in tax legislation:
insights and recommendations (Reuven S. Avi-Yonah and Amir Pichhadze) Part
C. Regional and Global Perspectives in Tax Avoidance 9. Text, intent and
taxation in the United States, the United Kingdom and France (Steven A.
Dean, Lawrence Solan, and Lukasz Stankiewicz) 10. Tax avoidance in Japan
(Tadao Okamura and Takako Sakai) 11. The containment of corporate tax
avoidance in Italy (Giulio Allevato and Carlo Garbarino) 12. Tax avoidance
issues in Turkey (Leyla Ate¿) 13. Tax avoidance: The Indian perspective
(Tarun Jain) 14. Securing tax compliance with collaboration: the case of
Cooperative Compliance in Denmark (Karen Boll) 15. Corporate tax evasion
and avoidance in developing countries (Bodo Knoll, Nadine Riedel, Farzaneh
Shamsfakhr, and Kristina Strohmaier) 16. Trade misinvoicing (Volker Nitsch)
17. Tax avoidance and Global Wealth Chains (Leonard Seabrooke and Duncan
Wigan) 18. Arrested development in Africa's Global Wealth Chains:
accountability and hierarchy in the offshore world (Attiya Waris and
Leonard Seabrooke) Part D. Tax Avoidance in an Individual Decision 19.
Individual attitudes and social representations of taxation, tax avoidance,
and tax evasion (Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer
Stark, and Erich Kirchler) 20. Taxing high-income earners: tax avoidance
and mobility (Alejandro Esteller-Moré, Amedeo Piolatto, and Matthew D.
Rablen) 21. Tax practitioners and tax avoidance: gaming through
authorities, cultures, and markets (Elea Wurth and Valerie Braithwaite)
22. Optimal income tax enforcement in the presence of tax avoidance
(Duccio Gamannossi degl'Innocenti and Matthew D. Rablen) Part E. Tax
Avoidance and Society 23. Tax avoidance and morality (Zoë Prebble and John
Prebble) 24. Ideology of tax avoidance (William B. Barker) 25. Ethical
issues in the use of tax intermediaries (Jane Frecknall-Hughes) 26.
Distinguishing tax avoidance and evasion (Allison Christians) 27.
Unacceptable tax behaviour and corporate responsibility (John Hasseldine
and Gregory Morris) 28. Tax avoidance, power, and politics (Lynne Oats and
Gregory Morris)
1. Introduction (Yuliya Epifantseva and Nigar Hashimzade) Part A. Tax
Avoidance: Definition and Trends 2. Historical and case law perspective on
tax avoidance (Jane Frecknall-Hughes) 3. Tax avoidance culture as
legislative tax reduction engine (Henry Ordower) 4. 'A cloud of words' or
'trompe l'oeil': The doctrine of sham and tax avoidance (Miranda Stewart)
Part B. General Anti-Avoidance Rules 5. General Anti-Avoidance Rules and
the rule of law (Rebecca Prebble and John Prebble) 6. The role and meaning
of "purpose" in statutory GAARs (Graeme Cooper) 7. General Anti-Avoidance
Rules in Canada: history, scheme, source, and enforcement (Vokhid Urinov)
8. Formulating a General Anti-Abuse Rule (GAAR) in tax legislation:
insights and recommendations (Reuven S. Avi-Yonah and Amir Pichhadze) Part
C. Regional and Global Perspectives in Tax Avoidance 9. Text, intent and
taxation in the United States, the United Kingdom and France (Steven A.
Dean, Lawrence Solan, and Lukasz Stankiewicz) 10. Tax avoidance in Japan
(Tadao Okamura and Takako Sakai) 11. The containment of corporate tax
avoidance in Italy (Giulio Allevato and Carlo Garbarino) 12. Tax avoidance
issues in Turkey (Leyla Ate¿) 13. Tax avoidance: The Indian perspective
(Tarun Jain) 14. Securing tax compliance with collaboration: the case of
Cooperative Compliance in Denmark (Karen Boll) 15. Corporate tax evasion
and avoidance in developing countries (Bodo Knoll, Nadine Riedel, Farzaneh
Shamsfakhr, and Kristina Strohmaier) 16. Trade misinvoicing (Volker Nitsch)
17. Tax avoidance and Global Wealth Chains (Leonard Seabrooke and Duncan
Wigan) 18. Arrested development in Africa's Global Wealth Chains:
accountability and hierarchy in the offshore world (Attiya Waris and
Leonard Seabrooke) Part D. Tax Avoidance in an Individual Decision 19.
Individual attitudes and social representations of taxation, tax avoidance,
and tax evasion (Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer
Stark, and Erich Kirchler) 20. Taxing high-income earners: tax avoidance
and mobility (Alejandro Esteller-Moré, Amedeo Piolatto, and Matthew D.
Rablen) 21. Tax practitioners and tax avoidance: gaming through
authorities, cultures, and markets (Elea Wurth and Valerie Braithwaite)
22. Optimal income tax enforcement in the presence of tax avoidance
(Duccio Gamannossi degl'Innocenti and Matthew D. Rablen) Part E. Tax
Avoidance and Society 23. Tax avoidance and morality (Zoë Prebble and John
Prebble) 24. Ideology of tax avoidance (William B. Barker) 25. Ethical
issues in the use of tax intermediaries (Jane Frecknall-Hughes) 26.
Distinguishing tax avoidance and evasion (Allison Christians) 27.
Unacceptable tax behaviour and corporate responsibility (John Hasseldine
and Gregory Morris) 28. Tax avoidance, power, and politics (Lynne Oats and
Gregory Morris)
Avoidance: Definition and Trends 2. Historical and case law perspective on
tax avoidance (Jane Frecknall-Hughes) 3. Tax avoidance culture as
legislative tax reduction engine (Henry Ordower) 4. 'A cloud of words' or
'trompe l'oeil': The doctrine of sham and tax avoidance (Miranda Stewart)
Part B. General Anti-Avoidance Rules 5. General Anti-Avoidance Rules and
the rule of law (Rebecca Prebble and John Prebble) 6. The role and meaning
of "purpose" in statutory GAARs (Graeme Cooper) 7. General Anti-Avoidance
Rules in Canada: history, scheme, source, and enforcement (Vokhid Urinov)
8. Formulating a General Anti-Abuse Rule (GAAR) in tax legislation:
insights and recommendations (Reuven S. Avi-Yonah and Amir Pichhadze) Part
C. Regional and Global Perspectives in Tax Avoidance 9. Text, intent and
taxation in the United States, the United Kingdom and France (Steven A.
Dean, Lawrence Solan, and Lukasz Stankiewicz) 10. Tax avoidance in Japan
(Tadao Okamura and Takako Sakai) 11. The containment of corporate tax
avoidance in Italy (Giulio Allevato and Carlo Garbarino) 12. Tax avoidance
issues in Turkey (Leyla Ate¿) 13. Tax avoidance: The Indian perspective
(Tarun Jain) 14. Securing tax compliance with collaboration: the case of
Cooperative Compliance in Denmark (Karen Boll) 15. Corporate tax evasion
and avoidance in developing countries (Bodo Knoll, Nadine Riedel, Farzaneh
Shamsfakhr, and Kristina Strohmaier) 16. Trade misinvoicing (Volker Nitsch)
17. Tax avoidance and Global Wealth Chains (Leonard Seabrooke and Duncan
Wigan) 18. Arrested development in Africa's Global Wealth Chains:
accountability and hierarchy in the offshore world (Attiya Waris and
Leonard Seabrooke) Part D. Tax Avoidance in an Individual Decision 19.
Individual attitudes and social representations of taxation, tax avoidance,
and tax evasion (Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer
Stark, and Erich Kirchler) 20. Taxing high-income earners: tax avoidance
and mobility (Alejandro Esteller-Moré, Amedeo Piolatto, and Matthew D.
Rablen) 21. Tax practitioners and tax avoidance: gaming through
authorities, cultures, and markets (Elea Wurth and Valerie Braithwaite)
22. Optimal income tax enforcement in the presence of tax avoidance
(Duccio Gamannossi degl'Innocenti and Matthew D. Rablen) Part E. Tax
Avoidance and Society 23. Tax avoidance and morality (Zoë Prebble and John
Prebble) 24. Ideology of tax avoidance (William B. Barker) 25. Ethical
issues in the use of tax intermediaries (Jane Frecknall-Hughes) 26.
Distinguishing tax avoidance and evasion (Allison Christians) 27.
Unacceptable tax behaviour and corporate responsibility (John Hasseldine
and Gregory Morris) 28. Tax avoidance, power, and politics (Lynne Oats and
Gregory Morris)