The Routledge Companion to Tax Avoidance Research

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Nigar Hashimzade, Yuliya Epifantseva
Routledge, 2 ott 2017 - 492 pagine

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. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood.

This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic.

The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

 

Sommario

Introduction
Historical and case law perspective on tax avoidance
legislative
Sham transactions and tax avoidance
General antiavoidance rules
The role and meaning of purpose in statutory GAARs

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Informazioni sull'autore (2017)

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 her 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 Boston.

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