The Routledge Companion to Tax Avoidance Research (Hardback) book cover

The Routledge Companion to Tax Avoidance Research

Edited by Nigar Hashimzade, Yuliya Epifantseva

© 2018 – Routledge

476 pages | 21 B/W Illus.

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Hardback: 9781138941342
pub: 2017-10-06
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Description

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.

Reviews

'A collection of thoughtful, lively, and provocative essays on a topic of major policy importance.' — James R. Hines Jr., University of Michigan

Table of Contents

List of Figures

List of Tables

List of Contributors

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

Index

About the Editors

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.

About the Series

Routledge Companions in Business, Management and Accounting

Routledge Companions in Business, Management and Accounting are prestige reference works providing an overview of a whole subject area or sub-discipline. These books survey the state of the discipline including emerging and cutting edge areas. Providing a comprehensive, up to date, definitive work of reference, Routledge Companions can be cited as an authoritative source on the subject.

A key aspect of these Routledge Companions is their international scope and relevance. Edited by an array of highly regarded scholars, these volumes also benefit from teams of contributors which reflect an international range of perspectives.

Individually, Routledge Companions in Business, Management and Accounting provide an impactful one-stop-shop resource for each theme covered. Collectively, they represent a comprehensive learning and research resource for researchers, postgraduate students and practitioners.

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001010
BUSINESS & ECONOMICS / Accounting / Financial
BUS051000
BUSINESS & ECONOMICS / Public Finance
BUS064010
BUSINESS & ECONOMICS / Taxation / Corporate