This paper uses data collected from three surveys regarding attitudes on tax evasion to determine whether any trends can be identified. Comparisons are also made by gender, age, religious practice and marital status to determine whether attitudes toward tax evasion differ based on these categories

Analysis of the United States and Greenland Agreement to Improve International Tax Compliance and Implement FATCA, goes through the FATCA agreement from a legal lens. As the world’s largest island, and one that is rapidly being looked to for tourism and mining, the importance of tax...

In this article, the authors provide a summary of the anti-avoidance rules in the United States that relate to bilateral tax treaties. Specifically, they focus on treaty-based anti-avoidance rules and discuss whether or not a General Anti-Avoidance Rule would be appropriate in this context