The Routledge Companion to Tax Avoidance Research

The Routledge Companion to Tax Avoidance Research

Edited by  , Edited by 

Free delivery worldwide

Available soon, pre-order now.
When will my order arrive?

11 days to go
Pre-order Add to wishlist


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. Covering global as well as regional issues, this collection addresses the definition, legality, morality, and psychology of tax avoidance. New research challenges from changes in policy and tax law are assessed by a global team of contributors, with the economic impact of the phenomenon a key theme. The Routledge Companion to Tax Avoidance Research provides a comprehensive scholarly resource. Essential reading for researchers with an interest in taxation, the volume is also invaluable for postgraduate students across the social sciences with a desire to gain a deeper understanding of a hotly debated more

Product details

  • Hardback | 544 pages
  • 171 x 248mm
  • Taylor & Francis Ltd
  • London, United Kingdom
  • English
  • 21 Line drawings, black and white; 7 Tables, black and white; 21 Illustrations, black and white
  • 1138941344
  • 9781138941342

About Yulia Epifantseva

Nigar Hashimzade is Professor of Economics at Durham University, Fellow of CESifo Research Network, and Research Fellow at the Institute for Fiscal Studies and at the Tax Administration Research Centre. Yuliya Epifantseva is a US-based attorney with expertise in corporate tax law. After receiving Ph.D. in economics from Cornell University and J.D. from NYU School of Law, she practiced law with Davis Polk & Wardwell LLP in New York. She is currently based in more

Table of contents

List of Figures List of Tables List of Contributors Chapter 1 - Introduction Yuliya Epifantseva and Nigar Hashimzade Part A. Tax Avoidance: Definition and Trends. Chapter 2 - Historical and case law perspective on tax avoidance Jane Frecknall-Hughes Chapter 3 - Tax avoidance culture as legislative tax reduction engine Henry Ordower Chapter 4 `A cloud of words' or `trompe l'oeil': The doctrine of sham and tax avoidance Miranda Stewart Part B. General Anti-Avoidance Rules Chapter 5 - General Anti-Avoidance Rules and the rule of law Rebecca Prebble and John Prebble Chapter 6 - The role and meaning of "purpose" in statutory GAARs Graeme Cooper Chapter 7 - General Anti-Avoidance Rules in Canada: history, scheme, source, and enforcement Vokhid Urinov Chapter 8 - Formulating a General Anti-Abuse Rule (GAAR) in tax legislation: insights and recommendations Reuven S. Avi-Yonah and Amir Pichhadze Part C. Regional and Global Perspectives in Tax Avoidance Chapter 9 - Text, intent and taxation in the United States, the United Kingdom and France Steven A. Dean, Lawrence Solan, and Lukasz Stankiewicz Chapter 10 - Tax avoidance in Japan Tadao Okamura and Takako Sakai Chapter 11 - The containment of corporate tax avoidance in Italy Giulio Allevato and Carlo Garbarino Chapter 12 - Tax avoidance issues in Turkey Leyla Ates Chapter 13 - Tax avoidance: The Indian perspective Tarun Jain Chapter 14 - Securing tax compliance with collaboration: the case of Cooperative Compliance in Denmark Karen Boll Chapter 15 - Corporate tax evasion and avoidance in developing countries Bodo Knoll, Nadine Riedel, Farzaneh Shamsfakhr, and Kristina Strohmaier Chapter 16 - Trade misinvoicing Volker Nitsch Chapter 17 - Tax avoidance and Global Wealth Chains Leonard Seabrooke and Duncan Wigan Chapter 18 - Arrested development in Africa's Global Wealth Chains: accountability and hierarchy in the offshore world Attiya Waris and Leonard Seabrooke Part D. Tax Avoidance in an Individual Decision Chapter 19 - Individual attitudes and social representations of taxation, tax avoidance, and tax evasion Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer Stark, and Erich Kirchler Chapter 20 - Taxing high-income earners: tax avoidance and mobility Alejandro Esteller-More, Amedeo Piolatto, and Matthew D. Rablen Chapter 21 - Tax practitioners and tax avoidance: gaming through authorities, cultures, and markets Elea Wurth and Valerie Braithwaite Chapter 22 - Optimal income tax enforcement in the presence of tax avoidance Duccio Gamannossi degl'Innocenti and Matthew D. Rablen Part E. Tax Avoidance and Society Chapter 23 - Tax avoidance and morality Zoe Prebble and John Prebble Chapter 24 - Ideology of tax avoidance William B. Barker Chapter 25 - Ethical issues in the use of tax intermediaries Jane Frecknall-Hughes Chapter 26 - Distinguishing tax avoidance and evasion Allison Christians Chapter 27 - Unacceptable tax behaviour and corporate responsibility John Hasseldine and Gregory Morris Chapter 28 - Tax avoidance, power, and politics Lynne Oats and Gregory Morris Indexshow more

Review quote

'A collection of thoughtful, lively, and provocative essays on a topic of major policy importance.' — James R. Hines Jr., University of Michiganshow more