Frontmatter -- Contents -- Introduction -- Part I: Theoretical Perspectives -- 1 Characteristics of Corporate Offenders -- 2 Theory of Offending Convenience -- 3 Corporate Deviance Accounts -- 4 Corporate Crisis-Response Match -- Part II: Empirical Studies -- 5 Telia Telecom in Sweden -- 6...

"Traditional explanations for indirect trade through an entrepot have focused on savings in transport costs and on the role of specialized agents in processing and distribution. We provide an alternative perspective based on the possibility that entrepots may facilitate tariff evasion. Using...

To determine the full effects of taxation on income distribution, policymakers need to consider the impacts of tax evasion. In the standard analysis of tax evasion, all the benefits are assumed to accrue to tax evaders. But tax evasion has other impacts that determine its true effects. As...