The Routledge Companion to Tax Avoidance Research
Introduction / Yuliya Epifantseva and Nigar Hashimzade -- Part A: Tax avoidance : definition and trends -- Historical and case law perspective on tax avoidance / Jane Frecknall-Hughes -- Tax avoidance culture as legislative tax reduction engine / Henry Ordower -- "A cloud of words" or "trompe l'oeil" : the doctrine of sham and tax avoidance / Miranda Stewart -- Part B: General anti-avoidance rules -- General anti-avoidance rules and the rule of law / Rebecca Prebble and John Prebble -- The role and meaning of "purpose" in statutory GAARs / Graeme Cooper -- General anti-avoidance rules in Canada : history, scheme, source, and enforcement / Vokhid Urinov -- Formulating a general anti-abuse rule (GAAR) in tax legislation : insights and recommendations / Reuven S. Avi-Yonah and Amir Pichhadze -- Regional and global perspectives in tax avoidance -- Text, intent and taxation in the United States, the United Kingdom and France / Steven A. Dean, Lawrence Solan, and Lukasz Stankiewicz -- Tax avoidance in Japan / Tadao Okamura and Takako Sakai -- The containment of corporate tax avoidance in Italy / Giulio Allevato and Carlo Garbarino -- Tax avoidance issues in Turkey / Leyla Ates -- Tax avoidance : the Indian perspective / Tarun Jain -- Securing tax compliance with collaboration : the case of cooperative compliance in Denmark / Karen Boll -- Corporate tax evasion and avoidance in developing countries / Bodo Knoll, Nadine Riedel, Farzaneh Shamsfakhr, and Kristina Strohmaier -- Trade misinvoicing / Volker Nitsch -- Tax avoidance and global wealth chains / Leonard Seabrooke and Duncan Wigan -- Arrested development in Africa's global wealth chains : accountability and hierarchy in the offshore world / Attiya Waris and Leonard Seabrooke -- Tax avoidance in an individual decision -- Individual attitudes and social representations of taxation, tax avoidance, and tax evasion / Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer Stark, and Erich Kirchler -- Taxing high-income earners : tax avoidance and mobility / Alejandro Esteller-Moré, Amedeo Piolatto, and Matthew D. Rablen -- Tax practitioners and tax avoidance : gaming through authorities, cultures, and markets / Elea Wurth and Valerie Braithwaite -- Optimal income tax enforcement in the presence of tax avoidance / Duccio Gamannossi degl'Innocenti and Matthew D. Rablen -- Part E: Tax avoidance and society -- Tax avoidance and morality / Zoë Prebble and John Prebble -- Ideology of tax avoidance / William B. Barker -- Ethical issues in the use of tax intermediaries / Jane Frecknall-Hughes -- Distinguishing tax avoidance and evasion / Allison Christians -- Unacceptable tax behaviour and corporate responsibility / John Hasseldine and Gregory Morris -- Tax avoidance, power, and politics / Lynne Oats and Gregory Morris -- Index
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