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Comparative Taxation Procedure and Tax Enforcement

Paul B. Stephan

in International Investment Law and Comparative Public Law

Published in print:
2010
Published Online:
January 2011
ISBN:
9780199589104
eISBN:
9780191595455
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199589104.003.0019
Subject:
Law, Constitutional and Administrative Law, Public International Law

This chapter reviews international practice in the administration of tax regimes and the implementation of tax collection. It analyses claims by investors that particular state actions in tax ... More


Philanthropy, Tax Policy, and Tax Cheating: A Long-Run Perspective on US data

Gabrielle Fack and Camille Landais

in Charitable Giving and Tax Policy: A Historical and Comparative Perspective

Published in print:
2016
Published Online:
October 2016
ISBN:
9780198723660
eISBN:
9780191790751
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198723660.003.0004
Subject:
Economics and Finance, Public and Welfare

This chapter provides unique evidence of substantial behavioral responses of wealthy taxpayers to charitable giving deductions in a very long time perspective, using original historical data ... More


Tax Compliance and Enforcement: An Overview of New Research and Its Policy Implications

Joel Slemrod

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0006
Subject:
Economics and Finance, Public and Welfare

This chapter reviews recent economic research in tax administration, compliance, and enforcement and discusses the implications of the results of this research for realistic policy options. It first ... More


Regulating tax competition

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0003
Subject:
Philosophy, Political Philosophy, Moral Philosophy

How should we respond to the ethical challenge of tax competition? Some existing proposals, such as capital controls and unilateral measures to protect one’s tax base, including unilateral attempts ... More


Transparency, Tax, and Human Rights

Miranda Stewart

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/9780190882228.003.0011
Subject:
Law, Human Rights and Immigration

This chapter explores tax transparency in the context of previous governmental, private, and civil society initiatives about transparency of the last thirty years. There has been a particular focus ... More


Whither The Good Firm: Quasi-Experiments in Corporate Social Responsibility

Harrison Hong and Inessa Liskovich

in Performance and Progress: Essays on Capitalism, Business, and Society

Published in print:
2015
Published Online:
September 2015
ISBN:
9780198744283
eISBN:
9780191805691
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198744283.003.0022
Subject:
Business and Management, Corporate Governance and Accountability

Several decades of empirical research into the economic role of corporate social responsibility have yielded inconclusive results due to a lack of identification strategies. We propose the use of ... More


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