a range of objectively verifiable criteria. These are combined in the Corporate Tax Haven Index, published for the first … the risks of corporate tax abuse and explore the new geography that emerges. The key findings show the UK's dominant … responsibility for corporate tax avoidance risks and the colonial roots of many exploitative double tax treaties. We end by …

The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating … a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information … regarding the past degree of tax evasion at the social level on the current individual tax compliance behavior. We build an …