The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each...

A typology of tax evasion -- Combatting offshore tax evasion -- International cooperation in tax matters -- The Anti-money laundering legal framework and its Application to tax evasion offences -- Tax evasion legislation in the UK and US -- The enforcement of tax evasion legislation in the UK...

In August 2004, the U.K. adopted a tax shelter regulatory regime after extensive study of the U.S. and Australian regimes. The result of the project was a system that incorporates two of three elements of the U.S. system. This paper reviews the U.S. tax shelter provisions and compares the new...