[PDF] Tax Evasion eBook

Author : David J. Pyle
Publisher : Springer
Page : 224 pages
File Size : 43,95 MB
Release : 1989-06-18
Category : Business & Economics
ISBN : 1349084883

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This book attempts to review and summarize the mostly obscure professional literature on tax evasion and the black economy to produce a text that informs both the popular and political debate about the issues involved.

Author : Donald L. Barlett
Publisher : Univ of California Press
Page : 313 pages
File Size : 43,7 MB
Release : 2002-10
Category : Business & Economics
ISBN : 0520236106

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"Barlett and Steele...are masters at mining obscure documents to see the big picture where most investigators never even knew there was a frame...Year after year, Congress continues to make tax laws more complex and more unfair, then refuses to give the IRS adequate resources to ferret out fraud. If the tax code isn't reformed soon, the authors warn, the consequences might be dire."—Baltimore Sun "A hard-hitting expose of perceived gross inequities in the U.S. tax system."—Publishers Weekly

Author : Paul Webley
Publisher : Cambridge University Press
Page : 182 pages
File Size : 28,75 MB
Release : 1991-08-30
Category : Psychology
ISBN : 0521374596

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This book explores tax evasion through an extensive psychological approach, surveys and official records to simulate real-world cases.

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 678 pages
File Size : 33,52 MB
Release : 2011-12-21
Category : Business & Economics
ISBN : 1461412870

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Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.

Author : John J. Vassen
Publisher : Xlibris Corporation
Page : 172 pages
File Size : 33,22 MB
Release : 2009-10-27
Category : Social Science
ISBN : 1450001912

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Tax Cheating (the American Way) by John J. Vassen An attorney and former Internal Revenue Agen who worked under Robert Kennedy, US Attorney General describes actual cases of tax evasion he encountered either as Revenue agent or as a defense attorney. Actual cases include many different business and professions. For example, money laundering thru the catholic church to professional prostitution. It also discusses replacement of the income tax system.

Author : Michael Pickhardt
Publisher : Edward Elgar Publishing
Page : 209 pages
File Size : 14,3 MB
Release : 2012-01-01
Category : Business & Economics
ISBN : 1781006741

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Issues such as tax evasion and the size and impact of the shadow economy have ranked highly in political and economic policy debates across the globe in recent years. Yet, despite various methodological advances and growing empirical evidence, there are still large areas of interest that have not been explored, or where scientific research efforts are still in their infancy. This timely book addresses such issues from various perspectives in order to demonstrate the extent and scope of tax evasion, the shadow economy and their interaction. Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read.

Author : David S. Kerzner
Publisher : Springer
Page : 443 pages
File Size : 23,13 MB
Release : 2016-11-21
Category : Business & Economics
ISBN : 3319404210

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This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.