Almost fifty years ago in 1965, on the steps of the State Capital in Montgomery, Alabama, Dr. Martin Luther King, Jr., asked a crowd of twenty-five thousand "How long will prejudice blind the visions of men, darken their understanding, and drive bright-eyed wisdom from her sacred throne?" The...

Among the possible responses to the problem of avoidance a country may enact a general anti-avoidance rule, couched in terms wide enough to frustrate tax planning strategies that have yet to be invented. One difficulty of general anti-avoidance rules is that they cannot be interpreted as undoing...

Do automated or artificial intelligence systems follow the law? What design choices can the law make to encourage legal compliance by robots? Tax law has some experience with these questions. Algorithmic tax compliance robots, such as TurboTax or H&R Block Online, appear to break taxpayer data...

This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses the effectiveness, and the legitimacy, of...

In order to comply with its obligations, the government determines the public budget, where it takes into account revenue such as taxes, levies and fees, therefore, it needs a tax system that determines the tributary burdens and the mechanisms for their collection. Among the problems that affect...

With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...

This paper argues that there is too great a reliance placed on anti-avoidance provisions, discretions reposed in the revenue, and judicially developed doctrines as a means of countering tax avoidance. In view of the difficulties in defining and countering tax avoidance, it is suggested that...

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an...