Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources:...

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...