of corruption in the society all farms of corruptions has to be internalized by introducing a permit and tax for …

Two global initiatives are examples of the effective use of tax systems instruments to protect countries' tax … sovereignty in a world of increasing globalization. These OECD/G20 initiatives will provide tax administration and policy … researchers with valuable insights on taxpayer and government behaviors. In addition, a number of other multilateral tax …

federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income … tax rates on tax evasion. In this study, we use the most recent data available on aggregate personal income tax evasion … reported AGI. Most other studies of federal income tax evasion for the U.S. do not use data this current. It is found that the …

Tax evasion and money laundering are conceptually closely related: they both entail some form of concealment. In the … tax authorities, there is a direct overlap between money laundering and tax evasion decisions. The possibility of … tax evasion. Typically the incentives to carry out these activities in other jurisdictions will be higher where the …

, while these initiatives help catch willful tax cheats, they have also adversely affected immigrants, Americans living abroad …, and “accidental Americans.” This Article critiques the United States' offshore tax enforcement initiatives, such as the … Foreign Account Tax Compliant Act and the Internal Revenue Service's offshore voluntary disclosure programs. It argues that …

tariffs, the tax base is the product of quantity and unit value, both of which have to be reported and need to be assessed by … the fine when evasion in the other dimension is detected, and a tax base presenting this feature is subject to more … evasion compared to a tax base that can be assessed directly. Also, when enforcement capacity is low, voluntary compliance is …