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Assessing the Cum-Ex Trade

Richard S Collier

in Banking on Failure: Cum-Ex and Why and How Banks Game the System

Published in print:
2020
Published Online:
September 2020
ISBN:
9780198859673
eISBN:
9780191892035
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198859673.003.0006
Subject:
Economics and Finance, Financial Economics, Public and Welfare

This chapter examines how the cum-ex transaction has been assessed to date before arguing that those assessments reflect a limited understanding of the real complexity and wider causes and ... More


Multiple Behavioral Margins

Joel Slemrod and Christian Gillitzer

in Tax Systems

Published in print:
2014
Published Online:
May 2014
ISBN:
9780262026727
eISBN:
9780262319003
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026727.003.0003
Subject:
Economics and Finance, Financial Economics

This chapter extends the standard tax analysis to accommodate two sets of important behavioural response margins that taxes affect, but are not emphasized in the usual treatments. One is tax evasion, ... More


The difficulty of building comprehensive tax avoidance data

Prem Sikka

in Data in Society: Challenging Statistics in an Age of Globalisation

Published in print:
2019
Published Online:
May 2020
ISBN:
9781447348214
eISBN:
9781447348269
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781447348214.003.0018
Subject:
Sociology, Social Research and Statistics

Tax avoidance has become a prominent feature of contemporary media coverage. It shows that complex corporate structures and transactions are used at home and abroad to enable corporations and wealthy ... More


Tax Systems

Joel Slemrod and Christian Gillitzer

Published in print:
2014
Published Online:
May 2014
ISBN:
9780262026727
eISBN:
9780262319003
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026727.001.0001
Subject:
Economics and Finance, Financial Economics

Despite its theoretical elegance and the substantial insights it has provided, the standard optimal tax model has significant limitations. This book argues that tax analysis must move beyond the ... More


Tax Experts’ Response to Regulatory and Institutional Triggers

Sheila Killian, Philip O’Regan, Ruth Lynch, and Martin Laheen

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0012
Subject:
Economics and Finance, International, Microeconomics

This chapter explores the situations in which tax experts are most likely to take an innovative or aggressive tax position, focusing on the self-perception of the experts themselves of the factors ... More


International Corporate Tax Avoidance

Alex Cobham and Petr Janský

in Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.003.0005
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

exy2Tax avoidance by multinational companies is the most widely recognised tax abuse, and also the most heavily researched aspect of illicit financial flows (IFF). This chapter provides a critical ... More


The Current International Tax Regime

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

in Taxing Profit in a Global Economy

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.003.0003
Subject:
Law, Company and Commercial Law

This chapter describes and evaluates the current regime for taxing the profit of companies in an international setting. It explains its basis in domestic law and international treaties and sets out ... More


Tax Evasion

STUART P GREEN

in Lying, Cheating, and Stealing: A Moral Theory of White-Collar Crime

Published in print:
2007
Published Online:
January 2010
ISBN:
9780199225804
eISBN:
9780191708411
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199225804.003.0020
Subject:
Law, Philosophy of Law, Employment Law

Even compared to other white-collar crimes, tax crimes seem ambiguous in their moral character: no one likes to pay taxes, and most people take steps to minimize their liability; however, we ... More


The Corporate Tax Haven Index: A New Geography of Profit Shifting

Leyla Ates, Alex Cobham, Moran Harari, Petr Janský, Markus Meinzer, Lucas Millán, and Miroslav Palanský

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0006
Subject:
Economics and Finance, International, Microeconomics

In this chapter, we set out a new approach to the geography of profit shifting, based on a range of objectively verifiable criteria. These are combined in the Corporate Tax Haven Index, published for ... More


Countering Harmful Tax Practices

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0003
Subject:
Political Science, Public Policy

This chapter shows that the Clinton administration promoted an international campaign against underregulated financial centers. It did so because it was concerned about the impact of tax havens on ... More


Capital Taxation and International Cooperation: The Causes and Consequences of Automatic Exchange of Information

Leo Ahrens, Fabio Bothner, Lukas Hakelberg, and Thomas Rixen

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0007
Subject:
Economics and Finance, International, Microeconomics

This chapter addresses the causes and consequences of automatic cross-border exchange of taxpayer information (AEI). First, we argue that the introduction of AEI was enabled by the willingness of the ... More


Avoidance and Evasion

Peter Alldridge

in Criminal Justice and Taxation

Published in print:
2017
Published Online:
April 2017
ISBN:
9780198755838
eISBN:
9780191816963
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198755838.003.0003
Subject:
Law, Criminal Law and Criminology, Law of Obligations

The chapter examines the relationship between evasion and avoidance of tax, and the recent events which blur that distinction. The traditional distinction is that evasion is criminal and avoidance ... More


Tax Abuse and Implications for Human Rights in Africa

Annet Wanyana Oguttu and Monica Iyer

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0009
Subject:
Law, Human Rights and Immigration

This chapter analyzes whether the international tax reform measures instituted under the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) ... More


“The ‘Bible’ in This Field”: The President’s Committee on Corporate Pension Funds and the Origins of ERISA

James A. Wooten

in The Employee Retirement Income Security Act of 1974: A Political History

Published in print:
2005
Published Online:
March 2012
ISBN:
9780520242739
eISBN:
9780520931398
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520242739.003.0004
Subject:
History, American History: 20th Century

Reforms to the Employee Retirement Income Security Act (ERISA) embody a worker-security theory of pensions. This view received its most important early expression in the report of the President’s ... More


A Contribution and Not an Exaction: Taxation

O. Chinnappa Reddy

in The Court and the Constitution of India: Summit and Shallows

Published in print:
2010
Published Online:
October 2012
ISBN:
9780198066286
eISBN:
9780199081462
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198066286.003.0037
Subject:
Law, Constitutional and Administrative Law

Evasion of tax, avoidance of tax, tax planning, or call it what you will was considered quite the fashionable and right thing to do in the days when taxes were no more than exactions of money from ... More


The Swift Return of Tax Competition

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0004
Subject:
Political Science, Public Policy

This chapter demonstrates that the Bush administration was critical of the Organisation for Economic Co-operation and Development's (OECD) harmful tax competition initiative from the outset of the ... More


Sham in the Canadian Courts

Glen Loutzenhiser

in Sham Transactions

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199685349
eISBN:
9780191770531
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199685349.003.0014
Subject:
Law, Company and Commercial Law, Philosophy of Law

This chapter examines the application of sham as a judicial anti-avoidance doctrine in Canadian tax law. It considers two relatively recent Federal Court of Appeal decisions that not only demonstrate ... More


Tax Evasion as Crime

Stuart P. Green

in Philosophical Foundations of Tax Law

Published in print:
2017
Published Online:
April 2017
ISBN:
9780198798439
eISBN:
9780191839436
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198798439.003.0004
Subject:
Law, Philosophy of Law, Company and Commercial Law

This chapter considers tax evasion through the lens of criminal law theory. It explores how ‘taxes’ differ from fees, fines, penalties, forfeitures, and other government assessments, using the ... More


Reappraising the Tax Gap

Richard Murphy

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0004
Subject:
Economics and Finance, International, Microeconomics

The tax gap has been described as the amount of tax jurisdictions do not collect, caused by the tax system not being appropriately complied with—in the manner intended by the tax authority—given the ... More


The Emergence of Multilateral AEI

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0005
Subject:
Political Science, Public Policy

This chapter explains that the Foreign Account Tax Compliance Act (FATCA) has its origins in the longstanding efforts of anti-tax haven activists within the Democratic Party. These activists utilized ... More


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