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ラウトレッジ版 租税回避研究必携

The Routledge Companion to Tax Avoidance Research

(Routledge Companions in Business, Management and Accounting)

Hashimzade, Nigar (EDT)   Epifantseva, Yuliya (EDT)

Routledge 2017/10
476 p. 25 cm   
装丁: Hrd    装丁について
テキストの言語: ENG    出版国: GB
ISBN: 9781138941342
KCN: 1027553073
紀伊國屋書店 選定タイトル
標準価格:¥38,868(本体 ¥35,335)   
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納期について
DDC: 343.0523
KDC: E241 財務管理
E123 財政・租税
D131 税法・財政法
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Annotation

Covering global as well as regional issues, this collection addresses the definition, legality, morality, and psychology of tax avoidance. New research challenges from changes in policy and tax law are assessed by a global team of contributors, with the economic impact of the phenomenon a key theme.

Full Description

An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was -recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

Table of Contents

1. Introduction (Yuliya Epifantseva and Nigar Hashimzade) Part A. Tax Avoidance: Definition and Trends 2. Historical and case law perspective on tax avoidance (Jane Frecknall-Hughes) 3. Tax avoidance culture as legislative tax reduction engine (Henry Ordower) 4. `A cloud of words' or `trompe l'oeil': The doctrine of sham and tax avoidance (Miranda Stewart) Part B. General Anti-Avoidance Rules 5. General Anti-Avoidance Rules and the rule of law (Rebecca Prebble and John Prebble) 6. The role and meaning of "purpose" in statutory GAARs (Graeme Cooper) 7. General Anti-Avoidance Rules in Canada: history, scheme, source, and enforcement (Vokhid Urinov) 8. Formulating a General Anti-Abuse Rule (GAAR) in tax legislation: insights and recommendations (Reuven S. Avi-Yonah and Amir Pichhadze) Part C. Regional and Global Perspectives in Tax Avoidance 9. Text, intent and taxation in the United States, the United Kingdom and France (Steven A. Dean, Lawrence Solan, and Lukasz Stankiewicz) 10. Tax avoidance in Japan (Tadao Okamura and Takako Sakai) 11. The containment of corporate tax avoidance in Italy (Giulio Allevato and Carlo Garbarino) 12. Tax avoidance issues in Turkey (Leyla Ates) 13. Tax avoidance: The Indian perspective (Tarun Jain) 14. Securing tax compliance with collaboration: the case of Cooperative Compliance in Denmark (Karen Boll) 15. Corporate tax evasion and avoidance in developing countries (Bodo Knoll, Nadine Riedel, Farzaneh Shamsfakhr, and Kristina Strohmaier) 16. Trade misinvoicing (Volker Nitsch) 17. Tax avoidance and Global Wealth Chains (Leonard Seabrooke and Duncan Wigan) 18. Arrested development in Africa's Global Wealth Chains: accountability and hierarchy in the offshore world (Attiya Waris and Leonard Seabrooke) Part D. Tax Avoidance in an Individual Decision 19. Individual attitudes and social representations of taxation, tax avoidance, and tax evasion (Matthias Kasper, Jerome Olsen, Christoph Kogler, Jennifer Stark, and Erich Kirchler) 20. Taxing high-income earners: tax avoidance and mobility (Alejandro Esteller-More, Amedeo Piolatto, and Matthew D. Rablen) 21. Tax practitioners and tax avoidance: gaming through authorities, cultures, and markets (Elea Wurth and Valerie Braithwaite) 22. Optimal income tax enforcement in the presence of tax avoidance (Duccio Gamannossi degl'Innocenti and Matthew D. Rablen) Part E. Tax Avoidance and Society 23. Tax avoidance and morality (Zoe Prebble and John Prebble) 24. Ideology of tax avoidance (William B. Barker) 25. Ethical issues in the use of tax intermediaries (Jane Frecknall-Hughes) 26. Distinguishing tax avoidance and evasion (Allison Christians) 27. Unacceptable tax behaviour and corporate responsibility (John Hasseldine and Gregory Morris) 28. Tax avoidance, power, and politics (Lynne Oats and Gregory Morris)