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Reconstructing the Treaty Network - India Branch Report, IFA 2020 Cancun

Rajgopalan, Ganesh - 2020

This report was drafted with a focus on India for IFA's general report on the same subject and was published by IFA in …, Mexico. India has actively participated in the Base Erosion and Profit Shifting (‘BEPS') initiative and its positions have … India can collect only limited tax, especially due to the operation of double tax avoidance treaties, India has been …

Persistent link: https://www.econbiz.de/10012826451

An Empirical Study of Tax Evasion Ethics in China

McGee, Robert W.; Yuhua, An - 2007

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

Persistent link: https://www.econbiz.de/10014223883

The Psychic Cost of Tax Evasion

Thomas, Kathleen DeLaney - 2015

Each year, the government loses hundreds of billions of dollars in tax revenue due to underreporting by individual taxpayers. According to standard deterrence theory, policymakers should be able to reduce tax evasion by increasing tax penalties, raising the audit rate, or some combination of the...

Persistent link: https://www.econbiz.de/10013032515

When Is Tax Enforcement Publicized?

Blank, Joshua D. - 2010

Every spring, the federal government appears to deliver an abundance of announcements that describe criminal convictions and civil injunctions involving taxpayers who have been accused of committing tax fraud. Commentators have occasionally suggested that the government announces a large number...

Persistent link: https://www.econbiz.de/10013146483

Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report : Canada

Christians, Allison - 2013

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

Persistent link: https://www.econbiz.de/10013090158

The Offshore Tax Enforcement Dragnet

Oei, Shu-Yi - 2018

Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. In response, the United States has developed a family of initiatives that punish and rehabilitate non-compliant taxpayers, raise revenues, and require widespread reporting of offshore...

Persistent link: https://www.econbiz.de/10012934338

Better early than never - the effects of anticipated gift tax changes on business transfers

Winter, Richard; Zental, Jan - 2025

Wealth transfer taxes can be important instruments to counter increasing wealth inequality. Yet, inter-generational business transfers, whose distribution is particularly concentrated at the top, are inherently difficult to tax. Many countries treat this asset class preferentially to avoid...

Persistent link: https://www.econbiz.de/10015211636

Tax Evasion and Ethics : A Survey of Indian Opinion

McGee, Robert W.; George, Beena - 2014

149 graduate students at a business school in Kerala, India. The 18 arguments were ranked in terms of strength, from …

Persistent link: https://www.econbiz.de/10014037365

Tax evasion by firms

Goerke, Laszlo - 2021

This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the...

Persistent link: https://www.econbiz.de/10012620729

The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014228546