The Routledge Companion to Tax Avoidance Research 1st Edition by Nigar Hashimzade, Yuliya Epifantseva ISBN 9781317377078 1317377079

1 Introduction

Part I Tax avoidance: definition and trends

2 Historical and case law perspective on tax avoidance

3 Perspectives on the tax avoidance culture: legislative, administrative, and judicial ambiguity

4 Sham transactions and tax avoidance

Part II General anti-avoidance rules

5 General anti-avoidance rules and the rule of law

6 The role and meaning of ‘purpose’ in statutory GAARs

7 General anti-avoidance rule in Canada: history, scheme, source, and enforcement

8 Formulating a general anti-abuse rule (GAAR) in tax legislation: insights and recommendations

Part III Regional and global perspectives in tax avoidance

9 Text, intent and taxation in the United States, the United Kingdom and France

10 Tax avoidance in Japan

11 The containment of corporate tax avoidance in Italy

12 Tax avoidance issues in Turkey

13 Tax avoidance: the Indian perspective

14 Securing tax compliance with collaboration: the case of cooperative compliance in Denmark

15 Corporate tax evasion and avoidance in developing countries

16 Trade misinvoicing

17 Tax avoidance and Global Wealth Chains

18 Arrested development in Africa’s global wealth chains: accountability and hierarchy among ‘tax havens’

Part IV Tax avoidance in an individual decision

19 Individual attitudes and social representations of taxation, tax avoidance and tax evasion

20 Taxing high-income earners: tax avoidance and mobility

21 Tax practitioners and tax avoidance: gaming through authorities, cultures, and markets

22 Optimal income tax enforcement in the presence of tax avoidance

Part V Tax avoidance and society

23 Tax avoidance and morality

24 The ideology of tax avoidance

25 Ethical issues in the use of tax intermediaries

26 Distinguishing tax avoidance and evasion

27 Unacceptable tax behaviour and corporate responsibility

28 Tax avoidance, power, and politics

Index