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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


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 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


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


Tax Evasion and Capital Flight in Africa*

Abbi M. Kedir

in Capital Flight from Africa: Causes, Effects, and Policy Issues

Published in print:
2014
Published Online:
December 2014
ISBN:
9780198718550
eISBN:
9780191788000
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198718550.003.0012
Subject:
Economics and Finance, Development, Growth, and Environmental

Expanding the tax base raises government revenue and is essential for sustainable poverty reduction in African countries. With volatile official development assistance, foreign direct investment, ... More


Cross-Border Tax Evasion and Bretton Woods II1

David Spencer

in Reforming the International Financial System for Development

Published in print:
2011
Published Online:
November 2015
ISBN:
9780231157643
eISBN:
9780231527279
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231157643.003.0010
Subject:
Economics and Finance, Financial Economics

This chapter calls for significantly enhanced international tax cooperation, not only to enhance economic justice, but also to enhance fiscal space, especially in developing countries. The current ... 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


Taxation and Growth

Maurice FitzGerald Scott

in A New View of Economic Growth

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198287421
eISBN:
9780191596872
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198287429.003.0014
Subject:
Economics and Finance, Development, Growth, and Environmental

Conceptually, taxes are on wages, on capitalists’ take‐out, and on savings, actual taxes being a mixture of these. Putting aside the effects on growth of expenditures financed by taxation, taxes on ... More


Narratives of Tax Evasion: The Cultural Legitimacy of Harmful Behavior

Carlo Tognato

in Narrative Criminology: Understanding Stories of Crime

Published in print:
2015
Published Online:
September 2016
ISBN:
9781479876778
eISBN:
9781479895731
Item type:
chapter
Publisher:
NYU Press
DOI:
10.18574/nyu/9781479876778.003.0011
Subject:
Sociology, Law, Crime and Deviance

This chapter shows how European countries—coming dangerously close to defaulting on their sovereign debt—responded to the pressures of the financial markets by carrying out draconian measures to ... More


Tax Avoidance

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0007
Subject:
Law, Company and Commercial Law, Public International Law

This chapter provides a brief overview of the different approaches that countries pursue with regard to the concept of tax avoidance. It begins by defining tax evasion, tax avoidance, and licit tax ... More


Curbing Illicit Financial Flows: Global Coordination in Support of Development

Xiaodon Liang

in Just Security in an Undergoverned World

Published in print:
2018
Published Online:
March 2018
ISBN:
9780198805373
eISBN:
9780191843440
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198805373.003.0013
Subject:
Political Science, International Relations and Politics

Illicit financial flows (IFFs) drain state finances and economic vitality, with disproportionate impact on developing economies. IFFs—including money laundering, tax evasion, and tax avoidance—pose a ... 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


“Geneva Is Beautiful This Time of Year”: Offshore Tax Evasion

Pierre-Hugues Verdier

in Global Banks on Trial: U.S. Prosecutions and the Remaking of International Finance

Published in print:
2020
Published Online:
April 2020
ISBN:
9780190675776
eISBN:
9780190675806
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190675776.003.0003
Subject:
Law, Private International Law, Criminal Law and Criminology

This chapter examines the U.S. enforcement campaign against Swiss banks that facilitated tax evasion by U.S. customers and its impact on the global regime for tax information sharing. After reviewing ... More


Thinking about Corruption in Greece1

Costas Azariadis and Yannis M. Ioannides

in Beyond Austerity: Reforming the Greek Economy

Published in print:
2017
Published Online:
May 2018
ISBN:
9780262035835
eISBN:
9780262339216
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262035835.003.0013
Subject:
Economics and Finance, International

The chapter addresses the issue of corruption, which appears to be endemic in Greece. It reviews the facts about corruption as a multifaceted phenomenon and its relationship to tax evasion, by ... More


Change and Stability in Global Tax Policy

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/9781501748011.003.0001
Subject:
Political Science, Public Policy

This chapter takes a look at the ability of a great power like the United States to unilaterally effect fundamental change in international tax policy through coercion. It first shows that the ... More


The Price Scissors in Open Economies

Raaj K. Sah and Joseph E. Stiglitz

in Peasants versus City-Dwellers: Taxation and the Burden of Economic Development

Published in print:
2002
Published Online:
January 2005
ISBN:
9780199253579
eISBN:
9780191601682
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199253579.003.0005
Subject:
Economics and Finance, Development, Growth, and Environmental

The analysis of the preceding chapter assumed that the government in less developed countries (LDCs) has the ability to maintain separate sets of prices in the urban and rural sectors, but if ... 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


Crimes of Evasion—History and Theory

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/9780198755838.003.0002
Subject:
Law, Criminal Law and Criminology, Law of Obligations

This chapter deals with the history of the crimes relating to tax evasion. There is a distinction between smuggling, which has always been treated harshly, and evasion of income tax, for which ... More


United States’ Responsibility to Promote Financial Transparency

Tracy A. Kaye

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/9780190882228.003.0015
Subject:
Law, Human Rights and Immigration

This chapter discusses the legislative and regulatory changes that are necessary for the United States to fully participate in the global financial transparency movement. This includes the collection ... More


State Capture in Ben Ali’s Tunisia

Hassen Arouri, Leila Baghdadi, and Bob Rijkers

in Crony Capitalism in the Middle East: Business and Politics from Liberalization to the Arab Spring

Published in print:
2019
Published Online:
July 2019
ISBN:
9780198799870
eISBN:
9780191864704
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198799870.003.0007
Subject:
Economics and Finance, Public and Welfare

This chapter assesses state capture by former Tunisian president Ben Ali’s family. It documents evidence consistent with abuse of investment regulation and privatization as well as tax evasion by ... More


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