An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of 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 the definition, 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 UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, 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.
'A collection of thoughtful, lively, and provocative essays on a topic of major policy importance.' — James R. Hines Jr., University of Michigan
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Chapter 1 - Introduction Yuliya Epifantseva and Nigar Hashimzade
Part A. Tax Avoidance: Definition and Trends.
Chapter 2 - Historical and case law perspective on tax avoidance Jane Frecknall-Hughes
Chapter 3 - Tax avoidance culture as legislative tax reduction engine Henry Ordower
Chapter 4 ‘A cloud of words’ or ‘trompe l’oeil’: The doctrine of sham and tax avoidance Miranda Stewart
Part B. General Anti-Avoidance Rules
Chapter 5 - General Anti-Avoidance Rules and the rule of law Rebecca Prebble and John Prebble
Chapter 6 - The role and meaning of "purpose" in statutory GAARs Graeme Cooper
Chapter 7 - General Anti-Avoidance Rules in Canada: history, scheme, source, and enforcement Vokhid Urinov
Chapter 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
Chapter 9 - Text, intent and taxation in the United States, the United Kingdom and France Steven A. Dean, Lawrence Solan, and Lukasz Stankiewicz
Chapter 10 - Tax avoidance in Japan Tadao Okamura and Takako Sakai
Chapter 11 - The containment of corporate tax avoidance in Italy Giulio Allevato and Carlo Garbarino
Chapter 12 - Tax avoidance issues in Turkey Leyla Ateş
Chapter 13 - Tax avoidance: The Indian perspective Tarun Jain
Chapter 14 - Securing tax compliance with collaboration: the case of Cooperative Compliance in Denmark Karen Boll
Chapter 15 - Corporate tax evasion and avoidance in developing countries Bodo Knoll, Nadine Riedel, Farzaneh Shamsfakhr, and Kristina Strohmaier
Chapter 16 - Trade misinvoicing Volker Nitsch
Chapter 17 - Tax avoidance and Global Wealth Chains Leonard Seabrooke and Duncan Wigan
Chapter 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
Chapter 19 - Individual attitudes and social representations of taxation, tax avoidance, and tax evasion Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer Stark, and Erich Kirchler
Chapter 20 - Taxing high-income earners: tax avoidance and mobility Alejandro Esteller-Moré, Amedeo Piolatto, and Matthew D. Rablen
Chapter 21 - Tax practitioners and tax avoidance: gaming through authorities, cultures, and markets Elea Wurth and Valerie Braithwaite
Chapter 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
Chapter 23 - Tax avoidance and morality Zoë Prebble and John Prebble
Chapter 24 - Ideology of tax avoidance William B. Barker
Chapter 25 - Ethical issues in the use of tax intermediaries Jane Frecknall-Hughes
Chapter 26 - Distinguishing tax avoidance and evasion Allison Christians
Chapter 27 - Unacceptable tax behaviour and corporate responsibility John Hasseldine and Gregory Morris
Chapter 28 - Tax avoidance, power, and politics Lynne Oats and Gregory Morris
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