Tax Evasion Research Papers - Academia.edu.
International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue data.
Other papers directly examine the link between corporate governance and tax avoidance. Minnick and Noga (2010) investigate whether several measures of corporate governance are associated with a variety of proxies intended to capture firms’ level of tax avoidance, but find.
The UNC Tax Center builds bridges between tax scholars,. We investigate the relation between tax avoidance and tax uncertainty, where tax uncertainty is the possibility of losing a claimed tax benefit upon challenge by a tax authority. More. LOAD MORE. UNC Tax Center.
The Government has continued to introduce provisions to tackle tax avoidance and tax evasion, including measures in the 9last four Budgets. This paper discusses the incidence of tax avoidance and evasion, before looking at the development of follower notices and APNs, and further initiatives to reduce the tax gap. A second paper looks at.
Like the Panama Papers before, the latest leak on the tax affairs of the world’s rich and powerful show that the tide is turning against tax avoidance schemes. There is no suggestion that those implicated in the leaks did anything illegal, the Paradise Papers have reignited a public debate about the global structures that facilitate tax avoidance.
The Paradise Papers, much like the Panama Papers leak, marks a turning point for many who still use - or are considering using - tax avoidance schemes overseas. With both leaks, those revealed to be avoiding tax have come under heavy criticism, with many calling for changes in legislation.
Tax avoidance on this scale is simply the poorest paying the price for the grubby venality of the rich. Governments around the world now need to develop concrete and workable solutions to root out tax avoidance and crack down on tax havens. David Cameron has planned a summit in May, but warm words will be insufficient.