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The Resource The Routledge companion to tax avoidance research

The Routledge companion to tax avoidance research

Label
The Routledge companion to tax avoidance research
Title
The Routledge companion to tax avoidance research
Contributor
Subject
Language
eng
Summary
This collection provides a guide 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. It presents a discussion of the definition, legality, morality, and psychology of tax avoidance activities. The book consists of five parts: part A: tax avoidance: definition and trends ; part B: general anti-avoidance rules ; part C: regional and global perspectives in tax avoidance; part D: tax avoidance in an individual decision and, part E: tax avoidance and society
Geographic coverage
  • Africa
  • North America
  • European Union
  • Europe
  • Asia
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Hashimzade, N
  • Epifantseva, Y
Series statement
Routledge companions in business, management and accounting
http://library.link/vocab/subjectName
  • tax avoidance
  • sham transaction
  • GAAR
  • cooperative compliance
  • tax evasion
  • developing countries
  • corporate social responsibility
  • tax policy
  • tax compliance
  • tax haven
  • high income earner
  • tax adviser
  • enforcement
  • fiscal sociology
Label
The Routledge companion to tax avoidance research
Instantiates
Publication
Contents
  • Introduction
  • Epifantseva, Y.
  • Hashimzade, N.
  • ; p. 1-7
  • Historical and case law perspective on tax avoidance
  • Frecknall-Hughes, J.
  • ; p. 11-25
  • Perspectives on the tax avoidance culture : legislative, administrative and judicial ambiguity
  • Ordower, H.
  • ; p. 26-47
  • Sham transactions and tax avoidance
  • Steward, M.
  • ; p. 48-58
  • General anti-avoidance rules and the rule of law
  • Prebble, R.
  • Prebble, J.
  • ; p. 61-77
  • The role and meaning of "purpose" in statutory GAARs
  • Cooper, G.
  • ; p. 78-96
  • General anti-avoidance rules in Canada : history, scheme, source, and enforcement
  • Urinov, V.
  • ; p. 97-116
  • Formulating a general anti-abuse rule (GAAR) in tax legislation : insights and recommendations
  • Avi-Yonah, R.S.
  • Pichhadze, A.
  • ; p. 117-135
  • Text, intent and taxation in the United States, the United Kingdom and France
  • Dean, S.A.
  • Solan, L.M.
  • Stankiewicz, L.
  • ; p. 139-155
  • Tax avoidance in Japan
  • Okamura, T.
  • Sakai, T.
  • ; p. 156-169
  • The containment of corporate tax avoidance in Italy
  • Allevato, G.
  • Garbarino, C.
  • ; p. 170-184
  • Tax avoidance issues in Turkey
  • Ateş, L.
  • ; p. 185-196
  • Tax avoidance: The Indian perspective
  • Jain, T.
  • ; p. 197-211
  • Securing tax compliance with collaboration : the case of cooperative compliance in Denmark
  • Boll, K.
  • ; p. 212-224
  • Corporate tax evasion and avoidance in developing countries
  • Knoll, B.
  • Riedel, N.
  • Shamsfakhr, F.
  • Strohmaier, K.
  • ; p. 225-241
  • Trade misinvoicing
  • Nitsch, V.
  • ; p. 242-251
  • Tax avoidance and global wealth chains
  • Seabrooke. L.
  • Wigan, D.
  • ; p. 252-266
  • Arrested development in Africa's global wealth chains : accountability and hierarchy among 'tax havens'
  • Waris, A.
  • Seabrooke, L.
  • ; p. 267-286
  • Individual attitudes and social representations of taxation, tax avoidance, and tax evasion
  • Kasper, M.
  • Olsen, J.
  • Kogler, C.
  • Stark, J.
  • Kirchler, E.
  • ; p. 289-303
  • Taxing high-income earners : tax avoidance and mobility
  • Esteller-Moré, A.
  • Piolatto, A.
  • Rablen, M.D.
  • ; p. 304-319
  • Tax practitioners and tax avoidance : gaming through authorities, cultures, and markets
  • Wurth, E.
  • Braithwaite, V.
  • ; p. 320-339
  • Optimal income tax enforcement in the presence of tax avoidance
  • Gamannossi degl'Innocenti, D.
  • Rablen, M.D.
  • ; p. 340-365
  • Tax avoidance and morality
  • Prebble, Z.
  • Prebble, J.
  • ; p. 369-386
  • The ideology of tax avoidance
  • Barker, W.B.
  • ; p. 387-403
  • Ethical issues in the use of tax intermediaries
  • Frecknall-Hughes, J.
  • ; p. 404-416
  • Distinguishing tax avoidance and evasion
  • Christians, A.
  • ; p. 417-429
  • Unacceptable tax behaviour and corporate responsibility
  • Hasseldine, J.
  • Morris, G.
  • ; p. 430-457
  • Tax avoidance, power, and politics
  • Oats, L.
  • Morris, G.
  • ; p. 458-471
Extent
xvi, 476 p.
Isbn
9781138941342
Label
The Routledge companion to tax avoidance research
Publication
Contents
  • Introduction
  • Epifantseva, Y.
  • Hashimzade, N.
  • ; p. 1-7
  • Historical and case law perspective on tax avoidance
  • Frecknall-Hughes, J.
  • ; p. 11-25
  • Perspectives on the tax avoidance culture : legislative, administrative and judicial ambiguity
  • Ordower, H.
  • ; p. 26-47
  • Sham transactions and tax avoidance
  • Steward, M.
  • ; p. 48-58
  • General anti-avoidance rules and the rule of law
  • Prebble, R.
  • Prebble, J.
  • ; p. 61-77
  • The role and meaning of "purpose" in statutory GAARs
  • Cooper, G.
  • ; p. 78-96
  • General anti-avoidance rules in Canada : history, scheme, source, and enforcement
  • Urinov, V.
  • ; p. 97-116
  • Formulating a general anti-abuse rule (GAAR) in tax legislation : insights and recommendations
  • Avi-Yonah, R.S.
  • Pichhadze, A.
  • ; p. 117-135
  • Text, intent and taxation in the United States, the United Kingdom and France
  • Dean, S.A.
  • Solan, L.M.
  • Stankiewicz, L.
  • ; p. 139-155
  • Tax avoidance in Japan
  • Okamura, T.
  • Sakai, T.
  • ; p. 156-169
  • The containment of corporate tax avoidance in Italy
  • Allevato, G.
  • Garbarino, C.
  • ; p. 170-184
  • Tax avoidance issues in Turkey
  • Ateş, L.
  • ; p. 185-196
  • Tax avoidance: The Indian perspective
  • Jain, T.
  • ; p. 197-211
  • Securing tax compliance with collaboration : the case of cooperative compliance in Denmark
  • Boll, K.
  • ; p. 212-224
  • Corporate tax evasion and avoidance in developing countries
  • Knoll, B.
  • Riedel, N.
  • Shamsfakhr, F.
  • Strohmaier, K.
  • ; p. 225-241
  • Trade misinvoicing
  • Nitsch, V.
  • ; p. 242-251
  • Tax avoidance and global wealth chains
  • Seabrooke. L.
  • Wigan, D.
  • ; p. 252-266
  • Arrested development in Africa's global wealth chains : accountability and hierarchy among 'tax havens'
  • Waris, A.
  • Seabrooke, L.
  • ; p. 267-286
  • Individual attitudes and social representations of taxation, tax avoidance, and tax evasion
  • Kasper, M.
  • Olsen, J.
  • Kogler, C.
  • Stark, J.
  • Kirchler, E.
  • ; p. 289-303
  • Taxing high-income earners : tax avoidance and mobility
  • Esteller-Moré, A.
  • Piolatto, A.
  • Rablen, M.D.
  • ; p. 304-319
  • Tax practitioners and tax avoidance : gaming through authorities, cultures, and markets
  • Wurth, E.
  • Braithwaite, V.
  • ; p. 320-339
  • Optimal income tax enforcement in the presence of tax avoidance
  • Gamannossi degl'Innocenti, D.
  • Rablen, M.D.
  • ; p. 340-365
  • Tax avoidance and morality
  • Prebble, Z.
  • Prebble, J.
  • ; p. 369-386
  • The ideology of tax avoidance
  • Barker, W.B.
  • ; p. 387-403
  • Ethical issues in the use of tax intermediaries
  • Frecknall-Hughes, J.
  • ; p. 404-416
  • Distinguishing tax avoidance and evasion
  • Christians, A.
  • ; p. 417-429
  • Unacceptable tax behaviour and corporate responsibility
  • Hasseldine, J.
  • Morris, G.
  • ; p. 430-457
  • Tax avoidance, power, and politics
  • Oats, L.
  • Morris, G.
  • ; p. 458-471
Extent
xvi, 476 p.
Isbn
9781138941342

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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