This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank's Doing Business databases covering more than 46,000...

This book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of profits have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states...

Bekanntlich sind auf der Welt nur zwei Dinge sicher: der Tod und die Steuern. Allerdings scheint Benjamin Franklins Bonmot nicht für alle zu gelten. Multinationale Grosskonzerne entwickeln immer ausgeklügeltere Methoden, um ihre Gewinne am Fiskus vorbeizuschleusen, Steuerparadiese unterbieten...

In Rebellion, Rascals, and Revenue, Michael Keen and Joel Slemrod have written a fantastic book that collects and loosely organizes a treasure trove of anecdotes about tax systems, trivia, and events around the world and throughout history. In many respects the book, which endeavors to include...

"A gripping account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British...