The Routledge companion to tax avoidance research / edited by Nigar Hashimzade and Yuliya Epifantseva.

Format:

Book

Contributor:

Hashimzade, Nigar, editor.

Epifantseva, Yuliya, editor.

Series:

Routledge handbooks

Language:

English

Subjects (All):

Tax evasion--Law and legislation.

Tax evasion.

Tax evasion--Prevention.

Genre:

Electronic books.

Physical Description:

1 online resource

Place of Publication:

New York : Routledge, 2018.

System Details:

text file

Contents:

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-Moré, 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 / Zoë 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.

Notes:

Includes bibliographical references and index.

Description based on online resource; title from PDF title page (EBSCO, viewed October 4, 2017).

ISBN:

9781317377078

1317377079

OCLC:

1005226815

Access Restriction:

Restricted for use by site license.