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The Routledge Companion to Tax Avoidance Research

Edited by: Nigar Hashimzade , Yuliya Epifantseva

Print publication date:  October  2017
Online publication date:  October  2017

Print ISBN: 9781138941342
eBook ISBN: 9781315673745
Adobe ISBN:

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Book description

An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was ?recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood.

This collection provides a comprehensive guide to students and academics 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, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic.

The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

Table of contents

Prelims Download PDF
Chapter  1:  Introduction Download PDF
Chapter  2:  Historical and case law perspective on tax avoidance Download PDF
Chapter  3:  Perspectives on the tax avoidance culture Download PDF
Chapter  4:  Sham transactions and tax avoidance Download PDF
Chapter  5:  General anti-avoidance rules and the rule of law Download PDF
Chapter  6:  The role and meaning of ‘purpose’ in statutory GAARs Download PDF
Chapter  7:  General anti-avoidance rule in Canada Download PDF
Chapter  8:  Formulating a general anti-abuse rule (GAAR) in tax legislation Download PDF
Chapter  9:  Text, intent and taxation in the United States, the United Kingdom and France Download PDF
Chapter  10:  Tax avoidance in Japan Download PDF
Chapter  11:  The containment of corporate tax avoidance in Italy Download PDF
Chapter  12:  Tax avoidance issues in Turkey Download PDF
Chapter  13:  Tax avoidance Download PDF
Chapter  14:  Securing tax compliance with collaboration Download PDF
Chapter  15:  Corporate tax evasion and avoidance in developing countries Download PDF
Chapter  16:  Trade misinvoicing Download PDF
Chapter  17:  Tax avoidance and global wealth chains Download PDF
Chapter  18:  Arrested development in Africa’s global wealth chains Download PDF
Chapter  19:  Individual attitudes and social representations of taxation, tax avoidance and tax evasion Download PDF
Chapter  20:  Taxing high-income earners Download PDF
Chapter  21:  Tax practitioners and tax avoidance Download PDF
Chapter  22:  Optimal income tax enforcement in the presence of tax avoidance Download PDF
Chapter  23:  Tax avoidance and morality Download PDF
Chapter  24:  The ideology of tax avoidance Download PDF
Chapter  25:  Ethical issues in the use of tax intermediaries Download PDF
Chapter  26:  Distinguishing tax avoidance and evasion Download PDF
Chapter  27:  Unacceptable tax behaviour and corporate responsibility Download PDF
Chapter  28:  Tax avoidance, power, and politics Download PDF
Index Download PDF
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