This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...

The Organization for Economic Co-operation and Development introduced country-by-country reporting (CbCR) for multinational enterprises (MNEs) to help tax authorities combat tax-motivated income shifting. This study uses confidential tax administrative data from 2011 to 2018 to examine the...

To resolve global political and scholarly concerns over conflict minerals (“CM”) produced in the Democratic Republic of the Congo and neighboring regions, two kinds of CM-related disclosure rules (or “CM rules”) come into play in regulating their use: government-mandated laws such as...

This paper addresses the role of bilateral free trade agreements in U.S. trade policy and how their increased use has affected the multilateral trade system. It also considers the effects of bilateral trade deals on developing countries in terms of power bargaining and movement toward reciprocal...

This paper examines Internal Revenue Service data and applies philosophical and ethical concepts in an attempt to determine whether the rich pay their fair share of income taxes. Also included is a bibliography containing links to more than 80 studies on tax evasion and public finance

The present study reports the findings of a survey conducted by the World Values Survey scientists in the United States on the question of whether governments should tax the rich and subsidize the poor. The sample size of 2166 consisted of individuals from all parts of the United States. A...

Successful IRS enforcement of corporate transfer pricing regulations is by all measures at an all-time low, and profit shifting from transfer pricing appears to be near an all-time high, costing the U.S. federal and state treasuries as much $140 billion dollars or more per annum in recent years,...

This article questions the extent to which U.S. continental shelf seabed mining policy, as reflected in the U.S. administration's recently issued five-year OCS development plan and accompanying agency regulations, is influenced by international environmental law, especially the deep seabed...

This report to USAID, in fulfillment of a federal grant, designs a model for the post-Castro resolution of property claims between the U.S. and Cuba. The model designs a bilateral tribunal to process claims by U.S. nationals against Cuba and a special Cuban claims court to process claims by U.S....