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faces more difficulties in proliferating its income tax than a country like China, who subjects 20% of its population, because there is an emphatically low amount of formal wage earners. Even though India's income tax was instituted in 1922 by the
British, their tax history explains their high degree of tax delinquency today. With effect from 1 April 2017, the Income-tax Act, 1961 has introduced the General Anti-avoidance Rules. The intent of the bringing the said rules is to curb the ill-practices of the tax payers & tax practitioners assisting the tax payers in avoiding the tax where the tax impact of the arrangement or the transactions is more than INR Three Crores in a particular Financial Year. GAAR intends to cover the cases where the main purpose of the transaction is to obtain the tax benefit. It is pertinent to note that recently due to BEPS project by OECD & G 20 Member nations, there was huge hue and cry by the Inclusive Framework countries, where every country was trying to protect their respective tax base. Accordingly, basis the Action Plan Report 6 of the BEPS Project, member nations were required to adopt PPT test as a minimum standard. The said standard re-enshrines that where " one of the principal purposes of the transaction is to obtain tax benefit" then treaty benefit will not be allowed. Thus, presently in Indian context most of the treaties entered into by India, includes such minimum standard, accordingly where one of the principal purposes of the transaction is to obtain tax benefit, treaty benefit will be denied. This has posed several difficulties for MNCs who have routed their investments through Island Countries in India such as Mauritius, which though has a very good- Double tax avoidance treaty with India but with PPT all the benefits could be questioned due to want of Substance & PPT test requirements. The same was considered recently by Authority for Advance Rulings, New Delhi in ruling for Tiger Global International II Holdings,
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1983:
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2247:"), found that "on average about 3% of personal taxes are evaded in Scandinavia, but this figure rises to about 30% in the top 0.01% of the wealth distribution... Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s markedly, highlighting the need to move beyond tax data to capture income and wealth at the top, even in countries where tax compliance is generally high. We also find that after reducing tax evasion—by using tax amnesties—tax evaders do not legally avoid taxes more. This result suggests that fighting tax evasion can be an effective way to collect more tax revenue from the ultra-wealthy."
2019:
1766:, on the basis of which authors M.G. Allingham and A. Sandmo produced, in 1972, an economic model of tax evasion. This model deals with the evasion of income tax, the main source of tax revenue in developed countries. According to the authors, the level of evasion of income tax depends on the detection probability and the level of punishment provided by law. Later studies, however, pointed limitations of the model, highlighting that individuals are also more likely to comply with taxes when they believe that tax money is appropriately used and when they can take part on public decisions.
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payers believe that the exchange between their taxes and the public good/social services as unbalanced. Furthermore, the little capability of the system to catch the tax evaders reduces associated risk. Most often, it is more economical to evade taxes, being caught and paying a fine as a consequence, than paying the accumulated tax burden over the years. Thus, evasion numbers should be even higher than they are, hence for many people there seem to be moral objective countering this practice.
6312:
2347:
Often, offshore wealth that is stored in tax havens stays undetected in random audits. Even though there is high diversity among people who evade taxes, there is a higher probability among the highest wealth group. According to
Alstadsæter, Johannesen and Zucman 2019 the extent of taxes evaded is substantially higher with higher income, and exceptionally higher among people of the top wealth group. In line with this, the probability to appear in the
2266:, the UK tax collection agency, estimated that in the tax year 2016–17, pure tax evasion (i.e. not including things like hidden economy or criminal activity) cost the government £5.3 billion. This compared to a wider tax gap (the difference between the amount of tax that should, in theory, be collected by HMRC, against what is actually collected) of £33 billion in the same year, an amount that represented 5.7% of liabilities. At the same time,
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2314:(IRS) has identified small businesses and sole proprietors as the largest contributors to the tax gap between what Americans owe in federal taxes and what the federal government receives. Small businesses and sole proprietorships contribute to the tax gap because there are few ways for the government to know about skimming or non-reporting of income without mounting significant investigations.
1720:, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxpayer's tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, bribing authorities and hiding money in secret locations.
2326:, aiming to dismantle the anonymity of shell corporations and increase transparency in corporate ownership. By requiring comprehensive reporting of beneficial ownership information (BOI), the CTA seeks to mitigate the misuse of shell companies for tax evasion purposes and bolster efforts to combat financial crimes within the U.S. jurisdiction.
1938:
2106:– for three years to certify price, quality and quantity of imported goods. In March 2008, the Bangladeshi National Board of Revenue cancelled Cotecna's certificate for serious irregularities, while importers' complaints about the other three PSI companies mounted. Bangladesh planned to have its customs department train its officials in "
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Shell companies have historically been utilized as vehicles for tax evasion and other illicit financial activities due to their opaque ownership structures. These entities, often devoid of substantial operations or assets, allow individuals to conceal their true identities and assets, thereby evading
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The Indian government's deficiency in governmental expenditures is most notably attributed to wide spread tax evasion. Relative to other developing countries, the fact that India's income tax comprises 5% of its GDP is due to the fact nearly 2-3% of the population is exposed to income taxation. India
1908:
which levy a VAT or sales tax also legally require their residents to report and pay the tax on items purchased in another jurisdiction. This means that consumers who purchase something in a lower-taxed or untaxed jurisdiction with the intention of avoiding VAT or sales tax in their home jurisdiction
1806:
The tax gap is growing mainly because of two factors, the lack of enforcement on the one hand and the lack of compliance on the other hand. The former is mainly rooted in the costly enforcement of the taxation law. The latter is based on the foundation that tax compliance is costly for individuals as
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The literature's theoretical models are elegant in their effort to identify the variables likely to affect non-compliance. Alternative specifications, however, yield conflicting results concerning both the signs and magnitudes of variables believed to affect tax evasion. Empirical work is required to
2337:
The IRS estimates that the 2001 tax gap was $ 345 billion and that the 2006 tax gap was $ 450 billion. A study of the 2008 tax gap found a range of $ 450–$ 500 billion, and unreported income to be about $ 2 trillion, concluding that 18 to 19 percent of total reportable income was not being properly
1802:
The tax gap describes how much tax should have been raised in relation to much tax is actually raised. The IRS defines the gross tax gap as the difference between the true tax liability for a given year and the taxes actually remitted on time. It comprises the nonfiling gap, the underreporting gap,
2097:
However, PSI agencies have cooperated with importers in evading customs duties. Bangladeshi authorities found
Cotecna guilty of complicity with importers for evasion of customs duties on a huge scale. In August 2005, Bangladesh had hired four PSI companies – Cotecna Inspection SA, SGS (Bangladesh)
1919:
In liberal democracies, a fundamental problem with inhibiting evasion of local sales taxes is that liberal democracies, by their very nature, have few (if any) border controls between their internal jurisdictions. Therefore, it is not generally cost-effective to enforce tax collection on low-value
2062:
is an historical means of collection of revenue. Governments received a lump sum in advance from a private entity, which then collects and retains the revenue and bears the risk of evasion by the taxpayers. It has been suggested that tax farming may reduce tax evasion in less developed countries.
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Generally, individuals tend to evade taxes, while companies rather avoid taxes. There is a great heterogenic among people who evade people as it is a substantial issue in society, that is creating an excessive tax gap. Studies suggest that 8% of global financial wealth lies in offshore accounts.
1928:
One reason for taxpayers to evade taxes is the personal benefits that come with it, thus the individual problems that lead to that decision
Additionally, Wallschutzky's exchange relationship hypothesis presents as a sufficient motive for many. The exchange relationship hypothesis states that tax
2215:
A network of banks, stock traders and top lawyers has obtained billions from the
European treasuries through suspected fraud and speculation with dividend tax. The five hardest hit countries have lost together at least $ 62.9 billion. Germany is the hardest hit country, with around €31 billion
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In the United States of
America, Federal tax evasion is defined as the purposeful, illegal attempt to evade the assessment or the payment of a tax imposed by federal law. Conviction of tax evasion may result in fines and imprisonment, such as five years in prison on each count of tax evasion.
1738:, as they describe a range of activities that intend to subvert a state's tax system, but such classification of tax avoidance is disputable since avoidance is lawful in self-creating systems. Both tax evasion and tax avoidance can be practiced by corporations, trusts, or individuals.
2009:
In
Switzerland, however, some tax misconduct (such as the deliberate falsification of records) is criminal. Moreover, civil tax transgressions may give rise to penalties. It is often considered that the extent of evasion depends on the severity of punishment for evasion.
1945:
The level of evasion depends on a number of factors, including the amount of money a person or a corporation possesses. Efforts to evade income tax decline when the amounts involved are lower. The level of evasion also depends on the efficiency of the tax administration.
1958:, the UK tax collection agency stated that it would continue to crack down on tax evasion, with the goal of collecting £18 billion in revenue before 2015. In 2010, HMRC began a voluntary amnesty program that targeted middle-class professionals and raised £500 million.
1785:
In a 2017 study
Alstadsæter et al. concluded based on random stratified audits and leaked data that occurrence of tax evasion rises sharply as amount of wealth rises and that the very richest are about 10 times more likely than average people to engage in tax evasion.
2006:, many acts that would amount to criminal tax evasion in other countries are treated as civil matters. Dishonestly misreporting income in a tax return is not necessarily considered a crime. Such matters are handled in the Swiss tax courts, not the criminal courts.
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This system may be liable to abuse by the "tax-farmers" seeking to make a profit, if they are not subject to political constraints. Abuses by tax farmers (together with a tax system that exempted the aristocracy) were a primary reason for the
3662:
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promised to collect £5 billion by "waging war" on tax evaders by announcing new powers for HMRC to target people with offshore bank accounts. The number of people prosecuted for tax evasion doubled in 2014/15 from the year before to 1,258.
3983:
1877:. Producers who collect VAT from consumers may evade tax by under-reporting the amount of sales. The US has no broad-based consumption tax at the federal level, and no state currently collects VAT; the overwhelming majority of
1727:. One measure of the extent of tax evasion (the "tax gap") is the amount of unreported income, which is the difference between the amount of income that the tax authority requests be reported and the actual amount reported.
2195:
was permitted to create a consulting firm in the United Arab
Emirates in 2018 after the expiry of tax exemptions of his Moroccan company, which he used for receiving millions of dollars worth of tax free consulting fees.
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by tax officials makes it difficult to control evasion. Tax administrations use various means to reduce evasion and increase the level of enforcement: for example, privatization of tax enforcement or tax farming.
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taxes and facilitating money laundering. Recognizing the vulnerabilities posed by such practices, the United States enacted the
Corporate Transparency Act (CTA). The CTA mandates that companies disclose their
1920:
goods carried in private vehicles from one jurisdiction to another with a different tax rate. However, sub-national governments will normally seek to collect sales tax on high-value items such as cars.
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rises significantly among the top 0.01% of the wealth group, as does the probability to own an unreported account at HSBC. However, the upper wealth group is also more inclined to use tax amnesty.
1822:
are an important source of revenue in developing countries. Importers attempt to evade customs duty by (a) under-invoicing and (b) misdeclaration of quantity and product-description. When there is
2270:
was estimated at £1.7 billion (this does not include international tax arrangements that cannot be challenged under the UK law, including some forms of base erosion and profit shifting (BEPS)).
4890:
2532:
When taxpayers try to find loopholes with the intention to pay less tax, even if technically legal, their actions may be against the spirit of the law and in this sense considered noncompliant.
3136:"Tax Evasion in the Czech Republic – In: A Brief Introduction to Czech Law. Rincon: The American Institute for Central European Legal Studies (AICELS) 2008. pp. 111–21 ISBN 978-0-692-00045-8"
2216:
withdrawn from the German treasury. Estimated losses for other countries include at least €17 billion for France, €4.5 billion in Italy, €1.7 billion in Denmark and €201 million for Belgium.
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import duty, the tax base can be reduced through under-invoicing. Misdeclaration of quantity is more relevant for products with specific duty. Production description is changed to match a
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2281:. It created a new criminal offence for aiding tax evasion and removed the requirement for tax investigation authorities to prove "intent to evade tax" to prosecute offenders.
2184:
As per the leaked records, the Dubai ruler owned a massive number of upmarket and luxurious real estate across Europe via the cited offshore entities registered in tax havens.
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Corrupt tax officials co-operate with the taxpayers who intend to evade taxes. When they detect an instance of evasion, they refrain from reporting it in return for
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and the underpayment (or remittance) gap. Voluntary tax compliance in the U.S. is approximately 85% of taxes actually due, leaving a gross tax gap of about 15%.
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in Venice, Italy. Text translation: "Secret denunciations against anyone who will conceal favors and services or will collude to hide the true revenue from them."
1861:'s estimate of the ten countries with the largest absolute levels of tax evasion. He estimated that global tax evasion amounts to 5 percent of the global economy.
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Abuse by private tax collectors (see tax farming below) has on occasion led to revolutionary overthrow of governments who have outsourced tax administration.
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through an Emirati company, partially owned by an investment conglomerate, Dubai Holding and Axiom Limited, major shares of which were owned by the ruler.
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is import or export of products by illegal means. Smuggling is resorted to for total evasion of customs duties, as well as for the import and export of
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of tax enforcement to control tax evasion more efficiently than a government department would, and some governments have adopted this approach. In
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in relation to the total German GDP, 1996–2008. The "Big 7" shown are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and Switzerland.
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3571:"Advance ruling applications for determining chargeability to capital gains tax under India-Mauritius tax treaty not admitted based on facts"
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U.S. Treasury Department estimates of unpaid taxes indicate that over half of all unpaid taxes are attributable to the top 5% of earners.
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Allingham, M. G. and A. Sandmo 'Income Tax evasion: A Theoretical Analysis', Journal of Public Economics, Vol. 1, 1972, pp. 323–38.
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to evade taxes. One of the many leaders to be exposed was the ruler of Dubai and prime minister of the United Arab Emirates, Sheikh
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3984:"Brooklyn business owner pleads guilty to tax evasion; underreported proceeds from his buyout agreement | Internal Revenue Service"
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As of 2007 the most common means of tax evasion was overstatement of charitable contributions, particularly church donations.
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Piketty, Thomas; Qian, Nancy (2015). "Income Inequality and Progressive Income Taxation in China and India, 1986–2015".
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A paper by economists Annette Alstadsæter, Niels Johannesen and Gabriel Zucman, which used data from HSBC Switzerland ("
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Spiro, Peter S. (2005), "Tax Policy and the Underground Economy," in Christopher Bajada and Friedrich Schneider, eds.,
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In early October 2021, 11.9 million leaked financial records in addition to 2.9 TB of data was released in the name of
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to secure a PSI contract by Pakistani importers. She and her husband were sentenced both in Pakistan and Switzerland.
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is the legal use of tax laws to reduce one's tax burden. Both tax evasion and tax avoidance can be viewed as forms of
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2913:"Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre- and Post-TRA Compliance Attitudes*"
2912:
2883:"America's Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S"
2173:. Sheikh Mohammed was identified as the shareholder of three firms that were registered in the tax havens of
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like the United States and Canada where sub-national jurisdictions charge varying rates of VAT or sales tax.
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4009:"The Corporate Transparency Act is Constitutional, Government and "Friend of the Court" Briefs Make Clear"
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2783:"Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies"
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Alam. D (1999) Introduction of PSI system in Bangladesh: Facts and Documents, Desh Prokashon, Dhaka.
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resolve the theoretical ambiguities. Income tax evasion appears to be positively influenced by the
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2725:"Of democratic governance and revenue: Participatory institutions and tax generation in Brazil"
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1845:. Smugglers do not pay duty since the transport is covert, so no customs declaration is made.
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3061:, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia.
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Tax evasion is a crime in almost all developed countries, and the guilty party is liable to
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3595:"World Leaders, Including Jordan's Abdullah, UAE's Sheikh Mohammed Found in Pandora Papers"
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Guyton, John; Langetieg, Patrick; Reck, Daniel; Risch, Max; Zucman, Gabriel (2021-03-22).
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Propaganda poster issued by the British tax authorities to counter offshore tax evasion
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2982:"Conspiracy Theories / How more funding for the I.R.S. became a political firestorm"
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by tax officials is a serious problem for the tax administration in many countries.
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This article is about the illegal evasion of taxes. For the legal equivalent, see
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Additionally, the Pandora Papers also cites that the former Managing Director of
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Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel (23 October 2018).
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2165:(ICIJ), exposing the secret offshore accounts of around 35 world leaders in
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The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay
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2511:"The Impact of Outcome Orientation and Justice Concerns on Tax Compliance"
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4617:
4575:
4570:
4535:
4385:
4118:
4101:
3210:
3006:
Sandmo, Agnar (2005). "The Theory of Tax Evasion: A Retrospective View".
2401:
2372:
Global Forum on Transparency and Exchange of Information for Tax Purposes
2236:
2210:
2091:
2059:
2054:
2003:
1808:
1759:
1175:
913:
873:
791:
727:
673:
609:
435:
369:
249:
150:
145:
103:
88:
4143:"Tax Evasion at the Top of the Income Distribution: Theory and Evidence"
3028:
6270:
6180:
6124:
6080:
6026:
5929:
5910:
5680:
5228:
5070:
4891:
Commission for the Prevention of Corruption of the Republic of Slovenia
4585:
4540:
4497:
4296:
4100:
Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel (2019-06-01).
3539:
3350:
2740:
2594:
2039:
1878:
1842:
1280:
1250:
1133:
1118:
1041:
973:
941:
893:
868:
853:
754:
749:
717:
643:
349:
344:
165:
125:
71:
6144:
3327:"Tax Farming: A Radical Solution for Developing Country Tax Problems?"
5954:
5799:
5675:
5599:
5308:
5187:
4507:
4435:
4395:
4376:
4142:
2487:
Tax Evasion & Whistleblowers: Curious Policy or Durable Strategy?
2366:
2166:
1838:
1811:), hence not paying taxes would be more economical in their opinion.
1751:
1113:
1031:
1026:
712:
707:
518:
445:
135:
3342:
1778:, the level of income and dissatisfaction with government. The U.S.
5989:
5828:
5620:
5457:
4580:
4550:
4320:
4151:
2699:
Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis
2659:
2103:
2083:
1771:
1275:
1243:
927:
917:
838:
833:
806:
779:
589:
339:
280:
275:
108:
6282:
6228:
5849:
5394:
5095:
4492:
4390:
3625:"Pandora Papers: The offshore companies of UAE's Sheikh Mohammed"
2174:
2111:
2086:
and its subsidiary Cotecna are in business to prevent evasion of
1086:
908:
811:
801:
140:
98:
3800:""CumEx Files " : la fraude fiscale à 55 milliards d'euros"
2117:
Cotecna was also found to have bribed Pakistan's prime minister
5172:
4820:
1886:
1649:
1295:
1106:
1101:
1096:
898:
786:
4259:
3692:
5881:
5318:
4780:
4440:
4265:
3445:. Dhaka: Media New Age Ltd. 14 September 2007. Archived from
3072:"Lawyer for tax and customs criminal Law Torsten Hildebrandt"
1967:
1848:
1709:
1310:
1305:
1300:
1290:
1265:
1260:
1207:
1079:
2022:
A "Lion's Mouth" postbox for anonymous denunciations at the
6260:
6238:
4425:
4099:
3827:
2263:
2204:
1955:
4816:
Special Investigation Service of the Republic of Lithuania
2723:
Touchton, Michael; Wampler, Brian; Peixoto, Tiago (2021).
1782:
appears to have reduced tax evasion in the United States.
3898:"UK government announces corporate tax evasion clampdown"
3521:
3519:
3517:
2188:
45:
5013:
International Association of Anti-Corruption Authorities
4140:
3802:["CumEx Files": tax fraud at 55 billion euros].
3122:
Size, Causes and Consequences of the Underground Economy
2994:
Source: U.S. Department of Treasury; Estimates from 2019
2042:, customs administration was partly privatized in 1991.
1873:
throughout the world, with the notable exception of the
1723:
Tax evasion is an activity commonly associated with the
3916:"George Osborne wages war on tax evasion and avoidance"
3655:"Meet the European leaders named in the Pandora Papers"
2332:
2114:
system, risk management" to take over the inspections.
3514:
2722:
2497:
Tax Law: International & Comparative Tax eJournal.
4810:
Governance and Economic Management Assistance Program
4769:
Independent Commission Against Corruption (Hong Kong)
3424:
Hood, C. (1986) Privatizing UK tax Law Enforcement?,
2163:
International Consortium of Investigative Journalists
1010:
European Union Common Consolidated Corporate Tax Base
4751:
Anti-corruption and Economic Malpractice Observatory
3685:"CORRECTIV - Investigative. Independent. Non-profit"
4952:
Citizen's Charter and Grievance Redressal Bill 2011
3776:[Norway affected by European tax scandal].
3159:Allingham, Michael G.; Sandmo, Agnar (1972-11-01).
2013:
5284:National War Tax Resistance Coordinating Committee
3945:Ames, Jonathan; Gibb, Frances (14 December 2015).
3715:"Germany fears huge losses in massive tax scandal"
3393:
3094:
1977:
1708:is an illegal attempt to defeat the imposition of
4065:"Tax Gap for Tax Year 2006 Overview Jan. 6, 2012"
6328:
2973:
1909:are technically breaking the law in most cases.
3948:"Lawyers and tradesmen caught in tax clampdown"
3395:"HMRC opens 16 criminal cases over tax evasion"
3158:
4920:Central Steering Committee for Anti-Corruption
4787:Fiji Independent Commission Against Corruption
4718:UNCAC Coalition of Civil Society Organisations
4057:
3215:. Sydney: Australian Tax Research Foundation.
2911:Kinsey, Karyl A.; Grasmick, Harold G. (1993).
2910:
2508:
1961:
1941:The size of the shadow economy in Europe, 2011
5865:
5111:
4281:
3053:
3051:
3049:
3047:
2980:Lopez, German; Wu, Ashley (August 26, 2022).
2341:
2324:Financial Crimes Enforcement Network (FinCEN)
1686:
5141:Conscientious objection to military taxation
5023:United Nations Convention against Corruption
5003:Inter-American Convention Against Corruption
3528:American Economic Journal: Applied Economics
3243:
3208:
3161:"Income tax evasion: a theoretical analysis"
2641:"Crime and Punishment: An Economic Approach"
1923:
1865:During the second half of the 20th century,
5061:Movement for Peace with Justice and Dignity
4896:Anti-Corruption and Civil Rights Commission
4740:Australian Criminal Intelligence Commission
4035:"Tax Cheats Cost U.S. hundreds of billions"
3525:
3492:"Pakistan: Bhutto Sentenced In Switzerland"
3439:"NBR showcauses Cotecna on car import scam"
2880:
2638:
2567:"Money at the Docks of Tax Havens: A Guide"
5872:
5858:
5357:The Cold War and the Income Tax: A Protest
5118:
5104:
4908:National Anti-Corruption Bureau of Ukraine
4804:Corruption Prevention and Combating Bureau
4288:
4274:
3871:. HM Revenue & Customs. 14 June 2018.
3774:"Norge rammet av europeisk skatteskandale"
3560:In re 116 taxman.com 878 (AAR - New Delhi)
3044:
2452:. 2019. "Tax Compliance and Enforcement."
1889:uses both a VAT at the federal level (the
1849:Evasion of value-added tax and sales taxes
1814:
1693:
1679:
5146:List of historical acts of tax resistance
4150:
4117:
3320:
3318:
3133:
3027:
2881:Cebula, Richard; Feige, Edgar L. (n.d.).
2876:
2874:
2593:
2100:Bureau Veritas BIVAC (Bangladesh) Limited
1202:Institute on Taxation and Economic Policy
4838:Independent Corrupt Practices Commission
4032:
3944:
3797:
3212:The effects of tax reform on tax evasion
2254:
2205:Germany, France, Italy, Denmark, Belgium
2017:
1981:
1936:
1852:
1830:commensurate with a lower rate of duty.
1793:
1745:
4880:Sierra Leone Anti-corruption Commission
4745:Anti-Corruption Commission (Bangladesh)
3489:
3391:
2979:
2827:
2695:
2152:
14:
6329:
5289:Northern California War Tax Resistance
5279:National Campaign for a Peace Tax Fund
4968:Freedom of information laws by country
4885:Corrupt Practices Investigation Bureau
3324:
3315:
3282:
3005:
2992:from the original on August 26, 2022.
2871:
2564:
2516:. Journal of Applied Psychology: 4–5.
2084:Société Générale De Surveillance S. A.
1932:
5853:
5732:Campaign Against Home and Water Taxes
5524:Revolt of the Comuneros (New Granada)
5099:
4832:Anti-Corruption Commission of Myanmar
4774:Commission Against Corruption (Macau)
4703:International Anti-Corruption Academy
4269:
4095:
4093:
4091:
4045:from the original on 23 February 2012
3955:from the original on 14 December 2015
3059:Evasion of Customs Duty in Bangladesh
2834:European Journal of Political Economy
5529:Regulator Movement in North Carolina
5249:Association of Real Estate Taxpayers
5239:All Britain Anti-Poll Tax Federation
5051:2012 Indian anti-corruption movement
5046:2011 Indian anti-corruption movement
4827:Malaysian Anti-Corruption Commission
4757:National Anti-Corruption Observatory
4033:Sabatini, Patricia (25 March 2007).
3712:
2787:International Tax and Public Finance
2333:Estimates of lost government revenue
2226:Tax evasion and corruption in Greece
5151:Tax resistance in the United States
4973:The Lokpal and Lokayuktas Act, 2013
4868:National Anticorruption Directorate
4862:Anti-Corruption General Directorate
4256:on Jeffrey Chernick, UBS tax evader
3771:
3665:from the original on 2 January 2020
3635:from the original on 2 January 2020
3605:from the original on 2 January 2020
3428:, Vol. 64, Autumn, 1986, p. 319–33.
3392:Russell, Jonathan (June 10, 2011).
3100:"Where's the fraud, Mr. President?"
2780:
2407:Tax information exchange agreements
1895:sales taxes at the provincial level
24:
5879:
5514:No taxation without representation
5125:
4698:Group of States Against Corruption
4088:
3502:from the original on 17 April 2019
3453:
2929:10.1111/j.1467-9930.1993.tb00111.x
2443:
1869:(VAT) emerged as a modern form of
1758:In 1968, Nobel laureate economist
25:
6353:
5712:Anti-austerity movement in Greece
4874:Investigative Committee of Russia
4222:collected news and commentary at
4211:collected news and commentary at
4202:
4070:. U.S. Internal Revenue Service.
3926:from the original on 27 July 2015
3878:from the original on 18 June 2018
3866:"Measuring tax gaps 2018 edition"
3798:magazine, Le Point (2018-10-18).
3691:. 18 October 2018. Archived from
3490:Langley, Alison (6 August 2003).
3244:Wallschutzky, I.G. (1984-12-01).
2830:"Tax morale and direct democracy"
2250:
1899:a single tax combining both forms
1017:Global minimum corporate tax rate
6311:
6310:
5722:Edward and Elaine Brown standoff
5691:Women's poll tax repeal movement
5259:Committee for Non-Violent Action
5066:Russian anti-corruption campaign
5056:Anti-austerity movement in Spain
4963:Foreign Extortion Prevention Act
3846:from the original on 30 May 2017
3246:"Possible causes of tax evasion"
3076:steuerstrafrecht-rechtsanwalt.de
2648:The Journal of Political Economy
2362:Digital invoice customs exchange
2302:Tax evasion in the United States
2295:
2140:This section is an excerpt from
2080:Pre-shipment inspection agencies
2014:Privatization of tax enforcement
1990:closed for property tax evasion.
1912:This is especially prevalent in
1660:
1648:
482:Base erosion and profit shifting
52:
4902:Servicio de Vigilancia Aduanera
4763:National Supervisory Commission
4167:from the original on 2021-04-26
4134:
4077:from the original on 2019-12-10
4026:
4001:
3976:
3967:
3938:
3908:
3890:
3858:
3821:
3810:from the original on 2018-10-20
3791:
3765:
3754:from the original on 2018-11-11
3736:
3725:from the original on 2018-11-10
3706:
3677:
3647:
3617:
3587:
3563:
3554:
3483:
3461:"PSI system likely to continue"
3431:
3418:
3406:from the original on 2022-01-12
3385:
3376:
3365:from the original on 2018-06-02
3276:
3237:
3202:
3191:from the original on 2021-04-26
3152:
3127:
3114:
3088:
3064:
2999:
2954:
2943:from the original on 2021-12-18
2904:
2893:from the original on 2022-03-23
2860:from the original on 2016-02-18
2763:from the original on 2021-12-18
2669:from the original on 2020-10-04
2621:from the original on 2021-12-09
2523:from the original on 2016-08-16
2437:U.S. taxation of illegal income
2142:Taxation in India § Tax evasion
2124:
2074:
1978:Level of evasion and punishment
260:Optimal capital income taxation
5772:Potentially dangerous taxpayer
4850:Investigation Task Force Sweep
4844:National Accountability Bureau
4316:Corruption in local government
4304:Corruption in different fields
4295:
4231:Employment Tax Evasion Schemes
3289:Journal of Economic Psychology
3283:Cowell, F.A. (December 1992).
3250:Journal of Economic Psychology
2846:10.1016/j.ejpoleco.2004.08.002
2821:
2774:
2716:
2689:
2680:
2632:
2558:
2502:
2480:
2454:Journal of Economic Literature
2230:
2171:Mohammed bin Rashid al-Maktoum
2048:
1750:The ratio of German assets in
1340:List of countries by tax rates
13:
1:
5314:Women's Tax Resistance League
4958:Foreign Corrupt Practices Act
4856:Central Anticorruption Bureau
4254:US Justice Dept press release
4240:common employment schemes at
3209:Wallschutzky, Ian G. (1988).
2828:Torgler, Benno (2005-06-01).
2696:Torgler, Benno (2007-01-01).
2474:
2191:and French finance minister,
765:Natural resources consumption
5823:history in the United States
5018:OECD Anti-Bribery Convention
5008:International asset recovery
4792:Central Vigilance Commission
4347:Corruption Perceptions Index
4102:"Tax Evasion and Inequality"
3986:. 2024-05-31. Archived from
3830:"Tax Evasion and Inequality"
3467:. 3 May 2008. Archived from
3301:10.1016/0167-4870(92)90010-5
3262:10.1016/0167-4870(84)90034-5
3177:10.1016/0047-2727(72)90010-2
1833:
1807:well as firms (tax filling,
1741:
615:United States as a tax haven
7:
5463:Revolt of the papier timbré
5076:2017–2019 Romanian protests
4262:and its enforcement efforts
3402:. London: telegraph.co.uk.
3165:Journal of Public Economics
2962:Tax Evasion and Inequality∗
2702:. Edward Elgar Publishing.
2574:CESifo Working Paper Series
2354:
2286:Chancellor of the Exchequer
1962:Corruption by tax officials
10:
6358:
5274:Irish National Land League
5234:Aide-toi, le ciel t'aidera
5081:2017–2018 Russian protests
4713:Transparency International
4688:Global Financial Integrity
3713:Hill, Jenny (2017-06-09).
3285:"Tax evasion and inequity"
2499:SSRN. Accessed 5 May 2020.
2342:Tax evasion and inequality
2299:
2223:
2208:
2139:
2052:
1789:
529:Offshore financial centres
419:Repatriation tax avoidance
29:
6301:
6194:
6158:
6061:
6035:
5888:
5759:
5704:
5613:
5547:
5488:
5468:Revolt of the va-nu-pieds
5450:
5424:
5416:Cornish Rebellion of 1497
5408:
5382:
5373:
5327:
5221:
5165:
5133:
5041:2011 Azerbaijani protests
5031:
4991:
4942:
4933:
4726:
4680:
4671:
4626:
4528:
4518:Offshore financial centre
4369:
4360:
4339:
4321:Interest group corruption
4303:
2960:Alstadsæter et al. 2017.
2799:10.1007/s10797-011-9171-2
2781:Alm, James (2012-02-01).
2377:History of tax resistance
2277:announced a crackdown on
2219:
2199:
1924:Objectives to evade taxes
994:Financial transaction tax
84:Property tax equalization
4983:Whistleblower protection
4471:Cryptocurrency and crime
4145:. Working Paper Series.
4106:American Economic Review
3057:Chowdhury, F. L. (1992)
2586:10.1628/001522114X684547
2312:Internal Revenue Service
2134:
2104:INtertek Testing Limited
2071:that toppled Louis XVI.
1345:Tax revenue to GDP ratio
1004:Currency transaction tax
585:Liechtenstein tax affair
5742:Movimiento Pos Me Salto
4352:Economics of corruption
4260:US Justice Tax Division
4039:Pittsburgh Post-Gazette
3134:Tomášková, Eva (2008).
2565:Hebous, Shafik (2011).
2509:Michael Wenzel (2002).
2129:
1815:Evasion of customs duty
1052:Permanent establishment
1047:Exchange of Information
550:Financial Secrecy Index
201:Medical savings account
5671:Poplar Rates Rebellion
5519:Philadelphia Tea Party
4978:UK Bribery Act of 2010
4734:Oficina Anticorrupción
4483:Noble cause corruption
4340:Measures of corruption
4187:Cite journal requires
3325:Stella, Peter (1993).
3020:10.17310/ntj.2005.4.02
2546:Cite journal requires
2260:
2193:Dominique Strauss-Kahn
2179:British Virgin Islands
2027:
1991:
1942:
1897:; some provinces have
1891:Goods and Services Tax
1862:
1799:
1780:Tax Reform Act of 1986
1755:
947:Vehicle miles traveled
566:Ireland as a tax haven
380:Private tax collection
5945:Intellectual property
5747:Yellow vests protests
5737:Movimento Passe Livre
5717:Anti-Bin Tax Campaign
5539:White Lotus Rebellion
5442:Revolt of the Pitauds
5213:Unreported employment
5157:List of tax resisters
4708:Mo Ibrahim Foundation
4488:Professional courtesy
4451:Honest services fraud
4209:Tax Evasion and Fraud
3780:(in Norwegian Bokmål)
3449:on November 20, 2010.
3426:Public Administration
3148:on September 3, 2011.
3124:(Ashgate Publishing).
2432:Unreported employment
2338:reported to the IRS.
2300:Further information:
2258:
2053:Further information:
2021:
1985:
1940:
1856:
1797:
1749:
620:Panama as a tax haven
572:Ireland v. Commission
540:Conduit and sink OFCs
535:Offshore magic circle
456:Unreported employment
5767:Income tax threshold
5646:Champaran Satyagraha
5336:An Act of Conscience
5269:I Don't Pay Movement
5244:Anti-Poll Tax Unions
4672:Institutions dealing
4406:Conflict of interest
4331:Political corruption
4119:10.1257/aer.20172043
3098:(13 December 2011).
3008:National Tax Journal
2639:Gary Becker (1968).
2275:Coalition government
2153:United Arab Emirates
2094:and misdeclaration.
1762:first theorized the
1616:United Arab Emirates
1358:Individual Countries
1067:Foreign revenue rule
859:Inheritance (estate)
578:Leprechaun economics
5834:Taxation as slavery
5795:Redemption movement
5791:Freeman on the land
5641:Bondelswarts affair
5605:Wallachian uprising
5595:Tancament de Caixes
5570:Hut Tax War of 1898
5432:Croquant rebellions
4513:Offshore investment
3772:Vartdal, Ragnhild.
3744:"Kuppet mod Europa"
2889:. Ideas.repec.org.
2422:Taxation as slavery
1933:Government response
1655:Business portal
1350:Tax rates in Europe
1220:Tax Justice Network
1166:Dhammika Dharmapala
669:Airport improvement
477:Transfer mispricing
268:Distribution of Tax
40:Part of a series on
6293:White-collar crime
6159:Government-related
5777:Render unto Caesar
5631:Bardoli Satyagraha
5626:Bambatha Rebellion
5343:Civil Disobedience
5254:Catalunya Diu Prou
4914:Warioba Commission
4852:(Papua New Guinea)
4596:Regulatory capture
4401:Commercial bribery
4236:2017-06-29 at the
4225:The New York Times
4013:The FACT Coalition
3661:. 4 October 2021.
3601:. 4 October 2021.
3540:10.1257/app.1.2.53
3110:on 7 January 2012.
3096:David Cay Johnston
3040:– via JSTOR.
2986:The New York Times
2967:2018-01-08 at the
2741:10.1111/gove.12552
2492:2021-07-25 at the
2261:
2028:
1992:
1988:apartment building
1943:
1904:In addition, most
1863:
1800:
1764:economics of crime
1756:
1256:Eight per thousand
1171:James R. Hines Jr.
1062:European Union FTT
79:Government revenue
6324:
6323:
6062:Financial-related
5847:
5846:
5839:Taxation as theft
5810:Tax noncompliance
5787:Sovereign citizen
5755:
5754:
5590:Saminism Movement
5534:Whiskey Rebellion
5501:Fries's Rebellion
5093:
5092:
5089:
5088:
4929:
4928:
4667:
4666:
4644:Election security
4591:Political scandal
4326:Police corruption
3973:26 U.S.C. § 7201.
3922:. 19 March 2015.
3837:gabriel-zucman.eu
2709:978-1-84720-720-3
2456:, 57 (4): 904–54.
2427:Taxation as theft
2412:Tax noncompliance
2397:Social inequality
2320:beneficial owners
2069:French Revolution
1914:federal countries
1776:unemployment rate
1736:tax noncompliance
1703:
1702:
1638:
1637:
1234:
1233:
1226:Tax Policy Center
969:Negative (income)
745:Environmental tax
627:
626:
545:Financial centres
365:Tax investigation
303:
302:
171:Tax harmonization
16:(Redirected from
6349:
6342:Informal economy
6314:
6313:
5889:Business-related
5874:
5867:
5860:
5851:
5850:
5686:Vedaranyam March
5651:Kheda Satyagraha
5565:House Tax Hartal
5496:Boston Tea Party
5400:Peasants' Revolt
5380:
5379:
5364:Vyborg Manifesto
5193:Self-sufficiency
5120:
5113:
5106:
5097:
5096:
4940:
4939:
4678:
4677:
4659:Vote suppression
4546:Crony capitalism
4476:Hawala and crime
4466:Money laundering
4446:Graft (politics)
4426:Confidence trick
4367:
4366:
4361:Forms or aspects
4290:
4283:
4276:
4267:
4266:
4197:
4196:
4190:
4185:
4183:
4175:
4173:
4172:
4154:
4138:
4132:
4131:
4121:
4112:(6): 2073–2103.
4097:
4086:
4085:
4083:
4082:
4076:
4069:
4061:
4055:
4054:
4052:
4050:
4030:
4024:
4023:
4021:
4020:
4005:
3999:
3998:
3996:
3995:
3980:
3974:
3971:
3965:
3964:
3962:
3960:
3950:
3942:
3936:
3935:
3933:
3931:
3912:
3906:
3905:
3904:. 19 March 2015.
3894:
3888:
3887:
3885:
3883:
3877:
3870:
3862:
3856:
3855:
3853:
3851:
3845:
3834:
3825:
3819:
3818:
3816:
3815:
3795:
3789:
3788:
3786:
3785:
3769:
3763:
3762:
3760:
3759:
3740:
3734:
3733:
3731:
3730:
3710:
3704:
3703:
3701:
3700:
3681:
3675:
3674:
3672:
3670:
3651:
3645:
3644:
3642:
3640:
3621:
3615:
3614:
3612:
3610:
3591:
3585:
3584:
3582:
3580:
3575:
3567:
3561:
3558:
3552:
3551:
3523:
3512:
3511:
3509:
3507:
3487:
3481:
3480:
3478:
3476:
3457:
3451:
3450:
3435:
3429:
3422:
3416:
3415:
3413:
3411:
3397:
3389:
3383:
3380:
3374:
3373:
3371:
3370:
3331:IMF Staff Papers
3322:
3313:
3312:
3280:
3274:
3273:
3241:
3235:
3234:
3206:
3200:
3199:
3197:
3196:
3171:(3–4): 323–338.
3156:
3150:
3149:
3147:
3141:. Archived from
3140:
3131:
3125:
3118:
3112:
3111:
3106:. Archived from
3092:
3086:
3085:
3083:
3082:
3068:
3062:
3055:
3042:
3041:
3031:
3003:
2997:
2996:
2977:
2971:
2958:
2952:
2951:
2949:
2948:
2917:Law & Policy
2908:
2902:
2901:
2899:
2898:
2878:
2869:
2868:
2866:
2865:
2825:
2819:
2818:
2778:
2772:
2771:
2769:
2768:
2735:(4): 1193–1212.
2720:
2714:
2713:
2693:
2687:
2684:
2678:
2677:
2675:
2674:
2668:
2645:
2636:
2630:
2629:
2627:
2626:
2620:
2597:
2571:
2562:
2556:
2555:
2549:
2544:
2542:
2534:
2529:
2528:
2522:
2515:
2506:
2500:
2484:
2110:, trade policy,
2034:first suggested
2032:Christopher Hood
1881:instead collect
1725:informal economy
1712:by individuals,
1695:
1688:
1681:
1667:Money portal
1665:
1664:
1663:
1653:
1652:
1329:
1328:
1150:
1149:
1057:Transfer pricing
1037:Tax equalization
1011:
954:Corporate profit
590:Luxembourg Leaks
524:Corporate havens
403:
402:
219:
218:
56:
37:
36:
21:
6357:
6356:
6352:
6351:
6350:
6348:
6347:
6346:
6327:
6326:
6325:
6320:
6297:
6254:honest services
6190:
6154:
6057:
6031:
5884:
5878:
5848:
5843:
5751:
5700:
5609:
5543:
5484:
5473:Salt Tax Revolt
5446:
5420:
5404:
5375:
5369:
5350:Clericis laicos
5323:
5264:Fasci Siciliani
5217:
5161:
5129:
5124:
5094:
5085:
5033:
5027:
4995:
4993:
4987:
4944:
4935:Anti-corruption
4925:
4722:
4674:with corruption
4673:
4663:
4639:Electoral fraud
4634:Ballot stuffing
4622:
4524:
4362:
4356:
4335:
4311:Corporate crime
4299:
4294:
4238:Wayback Machine
4205:
4200:
4188:
4186:
4177:
4176:
4170:
4168:
4139:
4135:
4098:
4089:
4080:
4078:
4074:
4067:
4063:
4062:
4058:
4048:
4046:
4031:
4027:
4018:
4016:
4007:
4006:
4002:
3993:
3991:
3982:
3981:
3977:
3972:
3968:
3958:
3956:
3943:
3939:
3929:
3927:
3914:
3913:
3909:
3896:
3895:
3891:
3881:
3879:
3875:
3868:
3864:
3863:
3859:
3849:
3847:
3843:
3832:
3826:
3822:
3813:
3811:
3796:
3792:
3783:
3781:
3770:
3766:
3757:
3755:
3742:
3741:
3737:
3728:
3726:
3711:
3707:
3698:
3696:
3689:cumex-files.com
3683:
3682:
3678:
3668:
3666:
3653:
3652:
3648:
3638:
3636:
3629:Middle East Eye
3623:
3622:
3618:
3608:
3606:
3593:
3592:
3588:
3578:
3576:
3573:
3569:
3568:
3564:
3559:
3555:
3524:
3515:
3505:
3503:
3488:
3484:
3474:
3472:
3471:on May 11, 2008
3465:Bangladesh News
3459:
3458:
3454:
3437:
3436:
3432:
3423:
3419:
3409:
3407:
3390:
3386:
3381:
3377:
3368:
3366:
3343:10.2307/3867383
3323:
3316:
3281:
3277:
3242:
3238:
3223:
3207:
3203:
3194:
3192:
3157:
3153:
3145:
3138:
3132:
3128:
3119:
3115:
3093:
3089:
3080:
3078:
3070:
3069:
3065:
3056:
3045:
3004:
3000:
2978:
2974:
2969:Wayback Machine
2959:
2955:
2946:
2944:
2909:
2905:
2896:
2894:
2879:
2872:
2863:
2861:
2826:
2822:
2779:
2775:
2766:
2764:
2721:
2717:
2710:
2694:
2690:
2685:
2681:
2672:
2670:
2666:
2643:
2637:
2633:
2624:
2622:
2618:
2569:
2563:
2559:
2547:
2545:
2536:
2535:
2526:
2524:
2520:
2513:
2507:
2503:
2494:Wayback Machine
2485:
2481:
2477:
2446:
2444:Further reading
2441:
2392:Paradise Papers
2382:Informal sector
2357:
2344:
2335:
2304:
2298:
2253:
2241:Mossack Fonseca
2233:
2228:
2222:
2213:
2207:
2202:
2155:
2150:
2149:
2145:
2137:
2132:
2127:
2092:under-invoicing
2077:
2057:
2051:
2016:
1980:
1964:
1935:
1926:
1871:consumption tax
1867:value-added tax
1857:Tax campaigner
1851:
1836:
1817:
1792:
1744:
1699:
1661:
1659:
1647:
1640:
1639:
1326:
1316:
1315:
1271:Fiscus Judaicus
1246:
1236:
1235:
1194:Advocacy groups
1147:
1139:
1138:
1129:Trade agreement
1124:Free-trade zone
1082:
1072:
1071:
1009:
989:
979:
978:
639:
629:
628:
600:Paradise Papers
441:Debtors' prison
400:
390:
389:
360:Tax preparation
320:Revenue service
315:
305:
304:
216:
206:
205:
186:Double taxation
181:Tax withholding
176:Tax competition
94:Non-tax revenue
74:
35:
28:
27:Financial crime
23:
22:
15:
12:
11:
5:
6355:
6345:
6344:
6339:
6322:
6321:
6319:
6318:
6308:
6302:
6299:
6298:
6296:
6295:
6290:
6285:
6280:
6275:
6274:
6273:
6268:
6258:
6257:
6256:
6246:
6241:
6236:
6231:
6226:
6221:
6220:
6219:
6212:Counterfeiting
6209:
6204:
6198:
6196:
6192:
6191:
6189:
6188:
6183:
6178:
6173:
6168:
6162:
6160:
6156:
6155:
6153:
6152:
6147:
6142:
6137:
6132:
6127:
6122:
6117:
6112:
6107:
6098:
6093:
6088:
6083:
6078:
6077:
6076:
6065:
6063:
6059:
6058:
6056:
6055:
6050:
6045:
6039:
6037:
6036:Family-related
6033:
6032:
6030:
6029:
6024:
6019:
6014:
6009:
6004:
5999:
5994:
5993:
5992:
5987:
5982:
5972:
5967:
5962:
5957:
5952:
5947:
5942:
5937:
5932:
5927:
5922:
5917:
5915:Pharmaceutical
5908:
5903:
5898:
5892:
5890:
5886:
5885:
5877:
5876:
5869:
5862:
5854:
5845:
5844:
5842:
5841:
5836:
5831:
5826:
5812:
5807:
5802:
5797:
5784:
5779:
5774:
5769:
5763:
5761:
5760:Related topics
5757:
5756:
5753:
5752:
5750:
5749:
5744:
5739:
5734:
5729:
5727:Bonnets Rouges
5724:
5719:
5714:
5708:
5706:
5702:
5701:
5699:
5698:
5693:
5688:
5683:
5678:
5673:
5668:
5666:Poll Tax Riots
5663:
5658:
5653:
5648:
5643:
5638:
5633:
5628:
5623:
5617:
5615:
5611:
5610:
5608:
5607:
5602:
5597:
5592:
5587:
5582:
5577:
5572:
5567:
5562:
5557:
5551:
5549:
5545:
5544:
5542:
5541:
5536:
5531:
5526:
5521:
5516:
5511:
5503:
5498:
5492:
5490:
5486:
5485:
5483:
5482:
5476:
5470:
5465:
5460:
5454:
5452:
5448:
5447:
5445:
5444:
5439:
5434:
5428:
5426:
5422:
5421:
5419:
5418:
5412:
5410:
5406:
5405:
5403:
5402:
5397:
5392:
5386:
5384:
5377:
5371:
5370:
5368:
5367:
5360:
5353:
5346:
5339:
5331:
5329:
5325:
5324:
5322:
5321:
5316:
5311:
5306:
5301:
5299:Peace churches
5296:
5291:
5286:
5281:
5276:
5271:
5266:
5261:
5256:
5251:
5246:
5241:
5236:
5231:
5225:
5223:
5219:
5218:
5216:
5215:
5210:
5205:
5200:
5195:
5190:
5185:
5183:Local currency
5180:
5175:
5169:
5167:
5163:
5162:
5160:
5159:
5154:
5148:
5143:
5137:
5135:
5131:
5130:
5127:Tax resistance
5123:
5122:
5115:
5108:
5100:
5091:
5090:
5087:
5086:
5084:
5083:
5078:
5073:
5068:
5063:
5058:
5053:
5048:
5043:
5037:
5035:
5029:
5028:
5026:
5025:
5020:
5015:
5010:
5005:
4999:
4997:
4989:
4988:
4986:
4985:
4980:
4975:
4970:
4965:
4960:
4955:
4948:
4946:
4937:
4931:
4930:
4927:
4926:
4924:
4923:
4917:
4911:
4905:
4899:
4893:
4888:
4882:
4877:
4871:
4865:
4859:
4853:
4847:
4841:
4835:
4829:
4824:
4818:
4813:
4807:
4801:
4795:
4789:
4784:
4778:
4777:
4776:
4771:
4760:
4754:
4748:
4742:
4737:
4730:
4728:
4724:
4723:
4721:
4720:
4715:
4710:
4705:
4700:
4695:
4693:Global Witness
4690:
4684:
4682:
4675:
4669:
4668:
4665:
4664:
4662:
4661:
4656:
4651:
4649:Gerrymandering
4646:
4641:
4636:
4630:
4628:
4624:
4623:
4621:
4620:
4615:
4610:
4609:
4608:
4598:
4593:
4588:
4583:
4578:
4573:
4568:
4566:Ghost soldiers
4563:
4558:
4553:
4548:
4543:
4538:
4532:
4530:
4526:
4525:
4523:
4522:
4521:
4520:
4515:
4505:
4500:
4495:
4490:
4485:
4480:
4479:
4478:
4473:
4463:
4458:
4453:
4448:
4443:
4438:
4433:
4428:
4423:
4422:
4421:
4416:
4408:
4403:
4398:
4393:
4388:
4379:
4373:
4371:
4364:
4358:
4357:
4355:
4354:
4349:
4343:
4341:
4337:
4336:
4334:
4333:
4328:
4323:
4318:
4313:
4307:
4305:
4301:
4300:
4293:
4292:
4285:
4278:
4270:
4264:
4263:
4257:
4250:
4249:
4245:
4244:
4228:
4217:
4204:
4203:External links
4201:
4199:
4198:
4189:|journal=
4152:10.3386/w28542
4133:
4087:
4056:
4025:
4000:
3975:
3966:
3937:
3920:Channel 4 News
3907:
3889:
3857:
3820:
3790:
3764:
3735:
3705:
3676:
3646:
3616:
3599:The Media Line
3586:
3562:
3553:
3513:
3496:New York Times
3482:
3452:
3430:
3417:
3384:
3375:
3314:
3295:(4): 521–543.
3275:
3256:(4): 371–384.
3236:
3221:
3201:
3151:
3126:
3113:
3087:
3063:
3043:
3014:(4): 643–663.
2998:
2972:
2953:
2923:(4): 293–325.
2903:
2870:
2840:(2): 525–531.
2820:
2773:
2715:
2708:
2688:
2679:
2660:10.1086/259394
2654:(2): 169–217.
2631:
2557:
2548:|journal=
2501:
2478:
2476:
2473:
2472:
2471:
2470:. W.W. Norton.
2464:Gabriel Zucman
2457:
2445:
2442:
2440:
2439:
2434:
2429:
2424:
2419:
2417:Tax resistance
2414:
2409:
2404:
2399:
2394:
2389:
2387:Land value tax
2384:
2379:
2374:
2369:
2364:
2358:
2356:
2353:
2343:
2340:
2334:
2331:
2297:
2294:
2289:George Osborne
2279:economic crime
2252:
2251:United Kingdom
2249:
2232:
2229:
2224:Main article:
2221:
2218:
2209:Main article:
2206:
2203:
2201:
2198:
2159:Pandora Papers
2154:
2151:
2146:
2138:
2136:
2133:
2131:
2128:
2126:
2123:
2119:Benazir Bhutto
2076:
2073:
2050:
2047:
2015:
2012:
1979:
1976:
1963:
1960:
1934:
1931:
1925:
1922:
1859:Richard Murphy
1850:
1847:
1835:
1832:
1820:Customs duties
1816:
1813:
1791:
1788:
1743:
1740:
1701:
1700:
1698:
1697:
1690:
1683:
1675:
1672:
1671:
1670:
1669:
1657:
1642:
1641:
1636:
1635:
1634:
1633:
1628:
1623:
1621:United Kingdom
1618:
1613:
1608:
1603:
1598:
1593:
1588:
1583:
1578:
1573:
1568:
1563:
1558:
1553:
1548:
1543:
1538:
1533:
1528:
1523:
1518:
1513:
1508:
1503:
1498:
1493:
1488:
1483:
1478:
1473:
1468:
1463:
1458:
1453:
1448:
1443:
1438:
1433:
1428:
1423:
1418:
1413:
1408:
1403:
1398:
1393:
1388:
1383:
1378:
1373:
1368:
1360:
1359:
1355:
1354:
1353:
1352:
1347:
1342:
1334:
1333:
1327:
1322:
1321:
1318:
1317:
1314:
1313:
1308:
1303:
1298:
1293:
1288:
1283:
1278:
1273:
1268:
1263:
1258:
1253:
1247:
1242:
1241:
1238:
1237:
1232:
1231:
1230:
1229:
1223:
1217:
1214:Tax Foundation
1211:
1205:
1196:
1195:
1191:
1190:
1189:
1188:
1186:Gabriel Zucman
1183:
1178:
1173:
1168:
1163:
1161:Mihir A. Desai
1155:
1154:
1148:
1145:
1144:
1141:
1140:
1137:
1136:
1131:
1126:
1121:
1116:
1111:
1110:
1109:
1104:
1094:
1089:
1083:
1078:
1077:
1074:
1073:
1070:
1069:
1064:
1059:
1054:
1049:
1044:
1039:
1034:
1029:
1024:
1022:Robin Hood tax
1019:
1014:
1006:
1001:
996:
990:
985:
984:
981:
980:
977:
976:
971:
966:
961:
959:Excess profits
956:
951:
950:
949:
944:
939:
930:
925:
911:
906:
901:
896:
891:
886:
881:
876:
871:
866:
861:
856:
851:
846:
844:Gross receipts
841:
836:
831:
826:
825:
824:
819:
814:
809:
804:
799:
794:
784:
783:
782:
777:
772:
767:
762:
757:
752:
742:
737:
736:
735:
730:
725:
720:
715:
710:
705:
695:
694:
693:
683:
682:
681:
676:
671:
661:
656:
651:
646:
640:
635:
634:
631:
630:
625:
624:
623:
622:
617:
612:
607:
602:
597:
595:Offshore Leaks
592:
587:
582:
581:
580:
575:
560:
559:
558:Major examples
555:
554:
553:
552:
547:
542:
537:
532:
526:
521:
513:
512:
508:
507:
506:
505:
500:
495:
493:Dutch Sandwich
490:
485:
479:
474:
466:
465:
461:
460:
459:
458:
453:
448:
443:
438:
433:
431:Tax resistance
428:
423:
422:
421:
408:
407:
401:
396:
395:
392:
391:
388:
387:
382:
377:
372:
367:
362:
357:
352:
347:
342:
337:
335:Taxable income
332:
330:Tax assessment
327:
322:
316:
311:
310:
307:
306:
301:
300:
299:
298:
293:
288:
283:
278:
270:
269:
265:
264:
263:
262:
257:
252:
247:
242:
237:
232:
224:
223:
222:General Theory
217:
212:
211:
208:
207:
204:
203:
198:
193:
191:Representation
188:
183:
178:
173:
168:
163:
158:
153:
148:
143:
138:
133:
128:
123:
118:
113:
112:
111:
101:
96:
91:
86:
81:
75:
70:
69:
66:
65:
58:
57:
49:
48:
42:
41:
26:
9:
6:
4:
3:
2:
6354:
6343:
6340:
6338:
6335:
6334:
6332:
6317:
6309:
6307:
6304:
6303:
6300:
6294:
6291:
6289:
6286:
6284:
6281:
6279:
6276:
6272:
6269:
6267:
6264:
6263:
6262:
6259:
6255:
6252:
6251:
6250:
6249:Mail and wire
6247:
6245:
6244:Impersonation
6242:
6240:
6237:
6235:
6234:Fraud factory
6232:
6230:
6227:
6225:
6222:
6218:
6215:
6214:
6213:
6210:
6208:
6205:
6203:
6200:
6199:
6197:
6193:
6187:
6184:
6182:
6179:
6177:
6174:
6172:
6169:
6167:
6164:
6163:
6161:
6157:
6151:
6148:
6146:
6145:Shill bidding
6143:
6141:
6138:
6136:
6133:
6131:
6128:
6126:
6123:
6121:
6118:
6116:
6113:
6111:
6108:
6106:
6102:
6099:
6097:
6094:
6092:
6089:
6087:
6084:
6082:
6079:
6075:
6072:
6071:
6070:
6067:
6066:
6064:
6060:
6054:
6051:
6049:
6046:
6044:
6041:
6040:
6038:
6034:
6028:
6025:
6023:
6020:
6018:
6017:Telemarketing
6015:
6013:
6010:
6008:
6005:
6003:
6000:
5998:
5995:
5991:
5988:
5986:
5985:Ghost network
5983:
5981:
5978:
5977:
5976:
5973:
5971:
5968:
5966:
5963:
5961:
5958:
5956:
5953:
5951:
5948:
5946:
5943:
5941:
5940:Impersonation
5938:
5936:
5933:
5931:
5928:
5926:
5923:
5921:
5918:
5916:
5912:
5909:
5907:
5904:
5902:
5899:
5897:
5894:
5893:
5891:
5887:
5883:
5875:
5870:
5868:
5863:
5861:
5856:
5855:
5852:
5840:
5837:
5835:
5832:
5830:
5827:
5824:
5820:
5816:
5815:Tax protester
5813:
5811:
5808:
5806:
5805:Tax inversion
5803:
5801:
5798:
5796:
5792:
5788:
5785:
5783:
5780:
5778:
5775:
5773:
5770:
5768:
5765:
5764:
5762:
5758:
5748:
5745:
5743:
5740:
5738:
5735:
5733:
5730:
5728:
5725:
5723:
5720:
5718:
5715:
5713:
5710:
5709:
5707:
5703:
5697:
5694:
5692:
5689:
5687:
5684:
5682:
5679:
5677:
5674:
5672:
5669:
5667:
5664:
5662:
5659:
5657:
5654:
5652:
5649:
5647:
5644:
5642:
5639:
5637:
5634:
5632:
5629:
5627:
5624:
5622:
5619:
5618:
5616:
5612:
5606:
5603:
5601:
5598:
5596:
5593:
5591:
5588:
5586:
5585:Rebecca Riots
5583:
5581:
5578:
5576:
5575:Low Rebellion
5573:
5571:
5568:
5566:
5563:
5561:
5558:
5556:
5555:Anti-Rent War
5553:
5552:
5550:
5546:
5540:
5537:
5535:
5532:
5530:
5527:
5525:
5522:
5520:
5517:
5515:
5512:
5510:
5508:
5504:
5502:
5499:
5497:
5494:
5493:
5491:
5487:
5480:
5477:
5474:
5471:
5469:
5466:
5464:
5461:
5459:
5456:
5455:
5453:
5449:
5443:
5440:
5438:
5435:
5433:
5430:
5429:
5427:
5423:
5417:
5414:
5413:
5411:
5407:
5401:
5398:
5396:
5393:
5391:
5390:Tuchin Revolt
5388:
5387:
5385:
5381:
5378:
5372:
5366:
5365:
5361:
5359:
5358:
5354:
5352:
5351:
5347:
5345:
5344:
5340:
5338:
5337:
5333:
5332:
5330:
5326:
5320:
5317:
5315:
5312:
5310:
5307:
5305:
5302:
5300:
5297:
5295:
5294:Pagal Panthis
5292:
5290:
5287:
5285:
5282:
5280:
5277:
5275:
5272:
5270:
5267:
5265:
5262:
5260:
5257:
5255:
5252:
5250:
5247:
5245:
5242:
5240:
5237:
5235:
5232:
5230:
5227:
5226:
5224:
5222:Organizations
5220:
5214:
5211:
5209:
5206:
5204:
5203:Tax avoidance
5201:
5199:
5198:Simple living
5196:
5194:
5191:
5189:
5186:
5184:
5181:
5179:
5176:
5174:
5171:
5170:
5168:
5164:
5158:
5155:
5152:
5149:
5147:
5144:
5142:
5139:
5138:
5136:
5132:
5128:
5121:
5116:
5114:
5109:
5107:
5102:
5101:
5098:
5082:
5079:
5077:
5074:
5072:
5069:
5067:
5064:
5062:
5059:
5057:
5054:
5052:
5049:
5047:
5044:
5042:
5039:
5038:
5036:
5030:
5024:
5021:
5019:
5016:
5014:
5011:
5009:
5006:
5004:
5001:
5000:
4998:
4992:International
4990:
4984:
4981:
4979:
4976:
4974:
4971:
4969:
4966:
4964:
4961:
4959:
4956:
4953:
4950:
4949:
4947:
4941:
4938:
4936:
4932:
4921:
4918:
4915:
4912:
4909:
4906:
4903:
4900:
4898:(South Korea)
4897:
4894:
4892:
4889:
4886:
4883:
4881:
4878:
4875:
4872:
4869:
4866:
4863:
4860:
4857:
4854:
4851:
4848:
4845:
4842:
4839:
4836:
4833:
4830:
4828:
4825:
4822:
4819:
4817:
4814:
4811:
4808:
4805:
4802:
4799:
4796:
4793:
4790:
4788:
4785:
4782:
4779:
4775:
4772:
4770:
4767:
4766:
4764:
4761:
4758:
4755:
4752:
4749:
4746:
4743:
4741:
4738:
4735:
4732:
4731:
4729:
4725:
4719:
4716:
4714:
4711:
4709:
4706:
4704:
4701:
4699:
4696:
4694:
4691:
4689:
4686:
4685:
4683:
4681:International
4679:
4676:
4670:
4660:
4657:
4655:
4652:
4650:
4647:
4645:
4642:
4640:
4637:
4635:
4632:
4631:
4629:
4625:
4619:
4616:
4614:
4613:State capture
4611:
4607:
4604:
4603:
4602:
4599:
4597:
4594:
4592:
4589:
4587:
4584:
4582:
4579:
4577:
4574:
4572:
4569:
4567:
4564:
4562:
4559:
4557:
4556:Elite capture
4554:
4552:
4549:
4547:
4544:
4542:
4539:
4537:
4534:
4533:
4531:
4527:
4519:
4516:
4514:
4511:
4510:
4509:
4506:
4504:
4501:
4499:
4496:
4494:
4491:
4489:
4486:
4484:
4481:
4477:
4474:
4472:
4469:
4468:
4467:
4464:
4462:
4459:
4457:
4454:
4452:
4449:
4447:
4444:
4442:
4439:
4437:
4434:
4432:
4429:
4427:
4424:
4420:
4417:
4415:
4412:
4411:
4409:
4407:
4404:
4402:
4399:
4397:
4394:
4392:
4389:
4387:
4383:
4380:
4378:
4375:
4374:
4372:
4368:
4365:
4363:of corruption
4359:
4353:
4350:
4348:
4345:
4344:
4342:
4338:
4332:
4329:
4327:
4324:
4322:
4319:
4317:
4314:
4312:
4309:
4308:
4306:
4302:
4298:
4291:
4286:
4284:
4279:
4277:
4272:
4271:
4268:
4261:
4258:
4255:
4252:
4251:
4248:United States
4247:
4246:
4243:
4239:
4235:
4232:
4229:
4227:
4226:
4221:
4218:
4216:
4215:
4214:The Economist
4210:
4207:
4206:
4194:
4181:
4166:
4162:
4158:
4153:
4148:
4144:
4137:
4129:
4125:
4120:
4115:
4111:
4107:
4103:
4096:
4094:
4092:
4073:
4066:
4060:
4044:
4040:
4036:
4029:
4014:
4010:
4004:
3990:on 2024-05-31
3989:
3985:
3979:
3970:
3954:
3949:
3941:
3925:
3921:
3917:
3911:
3903:
3899:
3893:
3874:
3867:
3861:
3842:
3838:
3831:
3824:
3809:
3806:(in French).
3805:
3801:
3794:
3779:
3775:
3768:
3753:
3750:(in Danish).
3749:
3745:
3739:
3724:
3720:
3716:
3709:
3695:on 2018-10-18
3694:
3690:
3686:
3680:
3664:
3660:
3656:
3650:
3634:
3630:
3626:
3620:
3604:
3600:
3596:
3590:
3572:
3566:
3557:
3549:
3545:
3541:
3537:
3533:
3529:
3522:
3520:
3518:
3501:
3497:
3493:
3486:
3470:
3466:
3462:
3456:
3448:
3444:
3440:
3434:
3427:
3421:
3405:
3401:
3400:The Telegraph
3396:
3388:
3379:
3364:
3360:
3356:
3352:
3348:
3344:
3340:
3337:(1): 217–25.
3336:
3332:
3328:
3321:
3319:
3310:
3306:
3302:
3298:
3294:
3290:
3286:
3279:
3271:
3267:
3263:
3259:
3255:
3251:
3247:
3240:
3232:
3228:
3224:
3222:0-949482-23-4
3218:
3214:
3213:
3205:
3190:
3186:
3182:
3178:
3174:
3170:
3166:
3162:
3155:
3144:
3137:
3130:
3123:
3117:
3109:
3105:
3101:
3097:
3091:
3077:
3073:
3067:
3060:
3054:
3052:
3050:
3048:
3039:
3035:
3030:
3025:
3021:
3017:
3013:
3009:
3002:
2995:
2991:
2987:
2983:
2976:
2970:
2966:
2963:
2957:
2942:
2938:
2934:
2930:
2926:
2922:
2918:
2914:
2907:
2892:
2888:
2884:
2877:
2875:
2859:
2855:
2851:
2847:
2843:
2839:
2835:
2831:
2824:
2816:
2812:
2808:
2804:
2800:
2796:
2792:
2788:
2784:
2777:
2762:
2758:
2754:
2750:
2746:
2742:
2738:
2734:
2730:
2726:
2719:
2711:
2705:
2701:
2700:
2692:
2683:
2665:
2661:
2657:
2653:
2649:
2642:
2635:
2617:
2613:
2609:
2605:
2601:
2596:
2591:
2587:
2583:
2579:
2575:
2568:
2561:
2553:
2540:
2533:
2519:
2512:
2505:
2498:
2495:
2491:
2488:
2483:
2479:
2469:
2465:
2461:
2460:Emmanuel Saez
2458:
2455:
2451:
2450:Slemrod, Joel
2448:
2447:
2438:
2435:
2433:
2430:
2428:
2425:
2423:
2420:
2418:
2415:
2413:
2410:
2408:
2405:
2403:
2400:
2398:
2395:
2393:
2390:
2388:
2385:
2383:
2380:
2378:
2375:
2373:
2370:
2368:
2365:
2363:
2360:
2359:
2352:
2350:
2349:Panama Papers
2339:
2330:
2327:
2325:
2321:
2315:
2313:
2308:
2303:
2296:United States
2293:
2290:
2287:
2282:
2280:
2276:
2273:In 2013, the
2271:
2269:
2268:tax avoidance
2265:
2257:
2248:
2246:
2245:Panama Papers
2242:
2238:
2227:
2217:
2212:
2197:
2194:
2190:
2185:
2182:
2180:
2176:
2172:
2168:
2164:
2160:
2143:
2122:
2120:
2115:
2113:
2109:
2108:WTO valuation
2105:
2101:
2095:
2093:
2089:
2085:
2081:
2072:
2070:
2064:
2061:
2056:
2046:
2043:
2041:
2037:
2036:privatization
2033:
2025:
2024:Doge's Palace
2020:
2011:
2007:
2005:
2001:
1997:
1989:
1984:
1975:
1973:
1969:
1959:
1957:
1952:
1949:
1939:
1930:
1921:
1917:
1915:
1910:
1907:
1906:jurisdictions
1902:
1900:
1896:
1892:
1888:
1884:
1880:
1876:
1875:United States
1872:
1868:
1860:
1855:
1846:
1844:
1840:
1831:
1829:
1825:
1821:
1812:
1810:
1804:
1796:
1787:
1783:
1781:
1777:
1773:
1767:
1765:
1761:
1753:
1748:
1739:
1737:
1733:
1732:tax avoidance
1730:In contrast,
1728:
1726:
1721:
1719:
1715:
1711:
1707:
1696:
1691:
1689:
1684:
1682:
1677:
1676:
1674:
1673:
1668:
1658:
1656:
1651:
1646:
1645:
1644:
1643:
1632:
1629:
1627:
1626:United States
1624:
1622:
1619:
1617:
1614:
1612:
1609:
1607:
1604:
1602:
1599:
1597:
1594:
1592:
1589:
1587:
1584:
1582:
1579:
1577:
1574:
1572:
1569:
1567:
1564:
1562:
1559:
1557:
1554:
1552:
1549:
1547:
1544:
1542:
1539:
1537:
1534:
1532:
1529:
1527:
1524:
1522:
1519:
1517:
1514:
1512:
1509:
1507:
1504:
1502:
1499:
1497:
1494:
1492:
1489:
1487:
1484:
1482:
1479:
1477:
1474:
1472:
1469:
1467:
1464:
1462:
1459:
1457:
1454:
1452:
1449:
1447:
1444:
1442:
1439:
1437:
1434:
1432:
1429:
1427:
1424:
1422:
1419:
1417:
1414:
1412:
1409:
1407:
1404:
1402:
1399:
1397:
1394:
1392:
1389:
1387:
1384:
1382:
1379:
1377:
1374:
1372:
1369:
1367:
1364:
1363:
1362:
1361:
1357:
1356:
1351:
1348:
1346:
1343:
1341:
1338:
1337:
1336:
1335:
1332:All Countries
1331:
1330:
1325:
1320:
1319:
1312:
1309:
1307:
1304:
1302:
1299:
1297:
1294:
1292:
1289:
1287:
1286:Tolerance tax
1284:
1282:
1279:
1277:
1274:
1272:
1269:
1267:
1264:
1262:
1259:
1257:
1254:
1252:
1249:
1248:
1245:
1240:
1239:
1227:
1224:
1221:
1218:
1215:
1212:
1209:
1206:
1203:
1200:
1199:
1198:
1197:
1193:
1192:
1187:
1184:
1182:
1179:
1177:
1174:
1172:
1169:
1167:
1164:
1162:
1159:
1158:
1157:
1156:
1152:
1151:
1143:
1142:
1135:
1132:
1130:
1127:
1125:
1122:
1120:
1117:
1115:
1112:
1108:
1105:
1103:
1100:
1099:
1098:
1095:
1093:
1090:
1088:
1085:
1084:
1081:
1076:
1075:
1068:
1065:
1063:
1060:
1058:
1055:
1053:
1050:
1048:
1045:
1043:
1040:
1038:
1035:
1033:
1030:
1028:
1025:
1023:
1020:
1018:
1015:
1012:
1007:
1005:
1002:
1000:
997:
995:
992:
991:
988:
987:International
983:
982:
975:
972:
970:
967:
965:
962:
960:
957:
955:
952:
948:
945:
943:
940:
938:
934:
931:
929:
926:
924:
921:
920:
919:
915:
912:
910:
907:
905:
902:
900:
897:
895:
892:
890:
889:Resource rent
887:
885:
882:
880:
877:
875:
872:
870:
867:
865:
862:
860:
857:
855:
852:
850:
847:
845:
842:
840:
837:
835:
832:
830:
827:
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61:An aspect of
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32:tax avoidance
19:
6149:
6074:lottery scam
6007:Tech support
5997:Racketeering
5782:Irwin Schiff
5661:Mau movement
5656:Johnson cult
5580:Mejba Revolt
5506:
5362:
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5341:
5334:
5207:
5178:Gift economy
4823:(Madagascar)
4747:(Bangladesh)
4654:Vote pairing
4606:Rent-setting
4601:Rent-seeking
4561:Failed state
4502:
4461:Match fixing
4431:Embezzlement
4410:Corporation
4382:Black market
4223:
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4180:cite journal
4169:. Retrieved
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4015:. 2024-05-07
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3988:the original
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2125:By continent
2116:
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2088:customs duty
2078:
2075:PSI agencies
2065:
2058:
2044:
2029:
2008:
2000:imprisonment
1993:
1965:
1953:
1944:
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1903:
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1722:
1714:corporations
1705:
1704:
1586:South Africa
1181:Joel Slemrod
849:Hypothecated
817:Sugary drink
691:Expatriation
570:
488:Double Irish
451:Black market
425:
296:Proportional
245:Laffer curve
230:Price effect
6337:Tax evasion
6224:Faked death
6217:Superdollar
6195:Other types
6135:Overpayment
6101:Credit card
6069:Advance-fee
5975:Health care
5696:Women's War
5636:Beit Sahour
5560:Dog Tax War
5437:Rappenkrieg
5304:Peacemakers
5208:Tax evasion
4996:and efforts
4994:instruments
4945:enforcement
4887:(Singapore)
4800:(Indonesia)
4736:(Argentina)
4618:State crime
4576:Mafia state
4571:Kleptocracy
4536:Clientelism
4503:Tax evasion
4386:Grey market
4220:Tax Evasion
3959:14 December
3506:20 February
2595:10419/52472
2580:(3587): 9.
2402:Tax amnesty
2237:Swiss leaks
2231:Scandinavia
2211:CumEx-Files
2060:Tax farming
2055:Tax farming
2049:Tax farming
2004:Switzerland
1883:sales taxes
1809:bureaucracy
1760:Gary Becker
1706:Tax evasion
1601:Switzerland
1566:Philippines
1541:New Zealand
1536:Netherlands
1176:Ronen Palan
914:User charge
733:Value-added
698:Consumption
610:Swiss Leaks
498:Single Malt
436:Tax shelter
426:Tax evasion
385:Tax farming
370:Tax shelter
286:Progressive
250:Optimal tax
151:Tax amnesty
146:Tax holiday
104:Tax bracket
89:Tax revenue
6331:Categories
6278:Scientific
6140:Securities
6125:Mismarking
6091:Chargeback
6086:Bankruptcy
5925:Employment
5906:Disability
5681:Salt March
5376:by century
5229:Addiopizzo
5071:Yo Soy 132
4916:(Tanzania)
4846:(Pakistan)
4759:(Cameroon)
4586:Plutocracy
4541:Coronelism
4498:Slush fund
4297:Corruption
4171:2021-04-26
4081:2012-06-14
4049:21 October
4019:2024-06-20
3994:2024-06-20
3814:2018-11-09
3784:2018-11-09
3758:2018-11-09
3729:2018-11-09
3699:2018-11-09
3410:August 12,
3369:2022-11-02
3195:2021-04-26
3081:2024-06-20
2947:2021-12-18
2897:2015-03-21
2887:Mpra Paper
2864:2021-12-18
2767:2021-12-18
2729:Governance
2673:2018-03-09
2625:2021-12-20
2527:2016-07-26
2475:References
2167:tax havens
2040:Bangladesh
2030:Professor
1972:Corruption
1948:Corruption
1843:contraband
1828:H. S. Code
1824:ad valorem
1752:tax havens
1511:Kazakhstan
1396:Bangladesh
1391:Azerbaijan
1324:By country
1281:Temple tax
1251:Church tax
1134:ATA Carnet
1119:Free trade
1114:Tariff war
1042:Tax treaty
923:Congestion
864:Land value
755:Eco-tariff
723:Television
679:Solidarity
659:Ad valorem
519:Tax havens
350:Tax shield
345:Tax refund
313:Collection
291:Regressive
166:Tax reform
6171:Electoral
6115:Insurance
6053:Paternity
6043:Fertility
5980:fertility
5960:Long firm
5880:Types of
5819:arguments
5800:Tax haven
5676:Turra Coo
5600:Tithe War
5481:in Moscow
5479:Salt Riot
5374:Campaigns
5309:Planka.nu
5188:Rebellion
5034:movements
4954:(pending)
4922:(Vietnam)
4910:(Ukraine)
4870:(Romania)
4864:(Romania)
4840:(Nigeria)
4834:(Myanmar)
4812:(Liberia)
4783:(Croatia)
4753:(Burundi)
4627:Elections
4508:Tax haven
4436:Extortion
4396:Collusion
4377:Baksheesh
4161:233637494
4128:0002-8282
3669:4 October
3639:4 October
3609:4 October
3475:3 January
3359:153924531
3309:0167-4870
3270:0167-4870
3185:0047-2727
2937:1467-9930
2854:0176-2680
2807:1573-6970
2757:228863220
2749:1468-0491
2367:Fuel dyes
2284:In 2015,
2098:Limited,
1839:Smuggling
1834:Smuggling
1742:Economics
1591:Sri Lanka
1556:Palestine
1516:Lithuania
1481:Indonesia
1466:Hong Kong
1386:Australia
1376:Argentina
1244:Religious
1032:Spahn tax
1027:Tobin tax
879:Pigouvian
797:Cigarette
770:Severance
703:Departure
511:Locations
464:Corporate
446:Smuggling
214:Economics
136:Tax shift
131:Deduction
121:Exemption
18:Tax fraud
6316:Category
6202:Affinity
6176:Medicare
6130:Mortgage
6048:Marriage
6012:Slamming
5990:quackery
5965:Odometer
5950:Internet
5901:Cramming
5829:Tax riot
5621:Agbekoya
5475:in Spain
5458:Angelets
4943:Laws and
4876:(Russia)
4858:(Poland)
4806:(Latvia)
4765:(China)
4727:National
4581:Nepotism
4551:Cronyism
4456:Kickback
4234:Archived
4165:Archived
4072:Archived
4043:Archived
3953:Archived
3930:7 August
3924:Archived
3902:BBC News
3873:Archived
3841:Archived
3808:Archived
3804:Le Point
3752:Archived
3723:Archived
3719:BBC News
3663:Archived
3659:Politico
3633:Archived
3603:Archived
3548:27331525
3500:Archived
3404:Archived
3363:Archived
3231:20053454
3189:Archived
2990:Archived
2965:Archived
2941:Archived
2891:Archived
2858:Archived
2761:Archived
2664:Archived
2616:Archived
2604:39873207
2518:Archived
2490:Archived
2466:. 2019.
2355:See also
2090:through
1954:In 2011
1772:tax rate
1611:Tanzania
1576:Portugal
1551:Pakistan
1431:Colombia
1411:Bulgaria
1276:Leibzoll
1153:Academic
1146:Research
964:Windfall
904:Turnover
884:Property
834:Georgist
780:Stumpage
775:Steering
760:Landfill
740:Dividend
664:Aviation
654:Per unit
649:Indirect
340:Tax lien
276:Tax rate
255:Theories
109:Flat tax
72:Policies
46:Taxation
6283:Spyware
6266:Romance
6229:Forgery
6207:Charity
6186:Welfare
6166:Benefit
6120:Lottery
6105:carding
5896:Billing
5395:Harelle
5166:Methods
5032:Protest
4904:(Spain)
4794:(India)
4493:Scandal
4391:Bribery
4370:General
3882:18 June
3579:21 June
3443:New Age
3351:3867383
3104:Reuters
3038:4847820
2815:8221198
2612:1934164
2322:to the
2239:") and
2175:Bahamas
2161:by the
2112:ASYCUDA
1998:and/or
1790:Tax gap
1631:Uruguay
1531:Namibia
1526:Morocco
1491:Ireland
1471:Iceland
1456:Germany
1446:Finland
1441:Denmark
1436:Croatia
1381:Armenia
1371:Algeria
1366:Albania
1013:(CCCTB)
874:Payroll
829:General
822:Tobacco
792:Alcohol
728:Tourist
674:Landing
406:General
141:Tax cut
99:Tax law
6096:Cheque
6022:Weight
6002:Return
5935:Fixing
5509:affair
5507:Gaspee
5173:Barter
5134:Topics
4821:BIANCO
4159:
4126:
3850:29 May
3546:
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2610:
2602:
2220:Greece
2200:Europe
1968:bribes
1893:) and
1887:Canada
1879:states
1774:, the
1718:trusts
1606:Taiwan
1596:Sweden
1581:Russia
1571:Poland
1546:Norway
1496:Israel
1461:Greece
1451:France
1421:Canada
1406:Brazil
1401:Bhutan
1296:Kharaj
1204:(ITEP)
1107:Export
1102:Import
1097:Tariff
1087:Custom
974:Wealth
899:Surtax
894:Single
869:Luxury
854:Income
787:Excise
750:Carbon
644:Direct
531:(OFCs)
484:(BEPS)
196:Unions
126:Credit
6288:Vomit
6271:Bride
6110:Forex
5970:Phone
5920:Email
5882:fraud
5328:Media
5319:Zuism
4781:USKOK
4529:State
4441:Fraud
4419:Shell
4414:Dummy
4157:S2CID
4075:(PDF)
4068:(PDF)
3876:(PDF)
3869:(PDF)
3844:(PDF)
3833:(PDF)
3574:(PDF)
3544:S2CID
3355:S2CID
3347:JSTOR
3146:(PDF)
3139:(PDF)
3034:S2CID
2811:S2CID
2753:S2CID
2667:(PDF)
2644:(PDF)
2619:(PDF)
2600:S2CID
2570:(PDF)
2521:(PDF)
2514:(PDF)
2135:India
2082:like
2002:. In
1996:fines
1710:taxes
1521:Malta
1506:Japan
1501:Italy
1476:India
1426:China
1311:Zakat
1306:Nisab
1301:Khums
1291:Jizya
1266:Tithe
1261:Teind
1222:(TJN)
1208:Oxfam
1080:Trade
999:ATTAC
718:Stamp
713:Sales
708:Hotel
637:Types
6306:list
6261:Scam
6239:Hoax
6181:Visa
6103:and
6081:Bank
6027:Wine
5930:Food
5911:Drug
5705:21st
5614:20th
5548:19th
5489:18th
5451:17th
5425:16th
5409:15th
5383:14th
4193:help
4124:ISSN
4051:2011
3961:2015
3932:2015
3884:2018
3852:2017
3671:2021
3641:2021
3611:2021
3581:2023
3508:2017
3477:2015
3412:2011
3305:ISSN
3266:ISSN
3227:OCLC
3217:ISBN
3181:ISSN
2933:ISSN
2850:ISSN
2803:ISSN
2745:ISSN
2704:ISBN
2608:SSRN
2552:help
2462:and
2310:The
2264:HMRC
2177:and
2130:Asia
2102:and
1956:HMRC
1561:Peru
1486:Iran
1228:(US)
1216:(US)
1210:(UK)
1092:Duty
942:Toll
937:GNSS
933:Road
928:Fuel
839:Gift
807:Meat
503:CAIA
281:Flat
6150:Tax
5955:Job
4798:KPK
4242:IRS
4147:doi
4114:doi
4110:109
3778:NRK
3536:doi
3339:doi
3297:doi
3258:doi
3173:doi
3024:hdl
3016:doi
2925:doi
2842:doi
2795:doi
2737:doi
2656:doi
2590:hdl
2582:doi
2189:IMF
1986:An
1416:BVI
918:fee
909:Use
812:Sin
802:Fat
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