This talk, originally delivered at a University of Houston symposium on tax crimes, asks why the norms that underlie our laws against tax evasion are so seemingly unstable. Ten reasons are offered: (1) tax evasion is difficult to distinguish from tax avoidance, (2) the conduct that underlies the...

This article reviews academic and government studies that assess the magnitude of Canadian offshore tax evasion, as well as what tax-haven data leaks such as the Panama Papers have told us. This evidence, along with Canada's historically poor performance in auditing, investigating, and...

While on one side India and its citizens have been grappling with black money and blaming the Government for being unable to come out with the means to effectively tackle the social menace, on the other hand statutory provisions effectuating the Government intent to come to terms with the...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Portuguese Abstract: Este artigo aborda a relação entre a privacidade de impostos e cumprimento das obrigações fiscais nos Estados Unidos e foi preparado para uma apresentação de abertura em uma conferência intitulado "Tributação, Transparência, Democracia e Desenvolvimento:...

In the United States today, a public official’s lawful income consists of a salary. But until a century ago, American law frequently provided for officials to make money on a profit-seeking basis. Prosecutors won a reward for each defendant convicted. Tax collectors received a percentage of...

Alcohol occupies an important place in Western societies. It is difficult to imagine a return to prohibition as popularity or even possible. Nevertheless, alcohol is often present in crime. Or stated differently, many crimes are committed by persons that have consumed alcohol and perhaps while...

The Panama Papers refers to a massive leak of information encompassing more than 11 million documents involving more than 200,000 offshore entities. The leak originated in Panama. Some of the documents involve transactions as far back as the 1970s. Numerous wealthy individuals, including top...

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...