Tax noncompliance - Knowledge

1871:

This consideration for the factors of taxation determines that developing countries can only adopt the tax system that is mainly based on turnover tax. From the perspective of taxation, due to restrictions on the level of taxation in developing countries, tax revenues can only be raised through indirect taxes that focus on taxes such as value-added tax and consumption tax, while direct taxes represented by income taxes and property taxes are included in total tax revenue. The proportion is relatively low. Bird and Zolt pointed out that, contrary to the practice of taxation in developed countries, personal income tax still plays a very limited role in developing countries today, both in terms of income mobilization and adjustment of income disparities. In 2000, the income tax income of developed countries was 53.8% of total income, compared with 28.3% in developing countries. They believe that wages and other income of workers in the informal sector in developing countries are still free from tax collection. The same is true of the property tax situation. Due to the lack of necessary information and assessment mechanisms for the assessment of property values, property taxes cannot be successfully implemented in many developing countries; even if developing countries with property taxes exist, their income collection is still insufficient. From the above analysis, we can see that compared with indirect taxes, developing countries still have a large tax gap in terms of direct taxes.

1805:

country mainly includes the intensity of government regulation, the establishment and implementation of laws, the degree of judicial independence, the size of effective tax rates, the effective provision of public goods or services, and the effective protection of property rights. It is generally believed that the higher the level of government regulation, the greater the size of its underground economy and the greater the tax gap. And vice versa, when government over-regulation occurs, an alternative relationship exists between the size of the underground economy and the size of the official economy. Representatives of this view are Levenson, Maloney, and Johnson. They believe that higher tax rates can raise higher tax revenues, and the government can provide higher levels of public services accordingly, thereby attracting more companies and individuals out of the underground economy, resulting in a healthy balance of "high tax rates, high taxes, high public services, and small-scale underground economy", but low-tax countries, because they do not have enough income to provide high levels of public services, will form a vicious balance of "low tax rates, low taxes, low public services, and high-scale underground economy." In the above-mentioned healthy balance, the tax gap is relatively small; in the vicious equilibrium, the tax gap is relatively large.

1859: 36: 1903: 2184: 2053:), the United States Supreme Court ruled that a genuine, good faith belief that one is not violating the federal tax law (such as a mistake based on a misunderstanding caused by the complexity of the tax law itself) would be a valid defense to a charge of "willfulness" ("willfulness" in this case being knowledge or awareness that one is violating the tax law itself), even though that belief is irrational or unreasonable. On the surface, this rule might appear to be of some comfort to tax protesters who assert, for example, that "wages are not income." 2536: 1737:. Tax protesters attempt to evade the payment of taxes using alternative interpretations of the tax law, while tax resisters refuse to pay a tax for conscientious reasons. In the United States, tax protesters believe that taxation under the Federal Reserve is unconstitutional, while tax resisters are more concerned with not paying for particular government policies that they oppose. Because taxation is often perceived as onerous, governments have struggled with tax noncompliance since the earliest of times. 2776: 2464: 2560: 2105:. There is no doubt that Cheek, from year to year, was free to pay the tax that the law purported to require, file for a refund and, if denied, present his claims of invalidity, constitutional or otherwise, to the courts. See 26 U.S.C. 7422. Also, without paying the tax, he could have challenged claims of tax deficiencies in the Tax Court, 6213, with the right to appeal to a higher court if unsuccessful. 7482(a)(1). Cheek took neither course in some years, and, when he did, was 1746: 5005: 5014: 2992: 2896: 1768:) will undergo to criminal penalties. On the other side of the coin, tax avoidance happens when the taxpayer tries to lessen his tax obligation using deductions and credits to maximize after-tax income. All of this is considered legal by the IRS even though it foresees civil penalties. All things considered, the main difference between tax evasion and tax avoidance is the taxpayer's guilty mind of minimization or failure to pay the tax liability. 2920: 2848: 2824: 2704: 1644: 2728: 2872: 2800: 2752: 3016: 2680: 2656: 2608: 2968: 2944: 2584: 3040: 2416: 1632: 2632: 2512: 2440: 2392: 2488: 3587:: the formal administrative act of a duly appointed employee of the Internal Revenue Service who records the tax on the books of the United States Treasury after certain administrative prerequisites have been met. The term "assessment" has a separate, non-statutory meaning in the United States, viz. the act of the taxpayer computing the amount of the tax when preparing and filing a federal income tax return. 1835:

of efficiency in the provision of public goods or services. Tax compliance will be reduced, and taxation practices are likely to deteriorate. As a result, tax evasion scale will expand and tax gaps will increase. This situation will further weaken the ability of government to provide public goods or services, and thus trap the construction process into a vicious cycle.

2295: 1814:

the government must fulfill this responsibility. It embodies the ethical code of conduct for individuals in taxation, although it does not require the form of law. The decline or deterioration of taxation practices will reduce the moral costs of taxpayers engaging in illegal operations or underground economic activities.

2123:

provisions are invalid and unenforceable", the Supreme Court may have been impliedly warning that asserting such "constitutional" arguments (in open court or otherwise) might actually help the prosecutor prove willfulness. Daniel B. Evans, a tax lawyer who has written about tax protester arguments, has stated that

2138:, 2011 ONCA 646, the Ontario Court of Appeal upheld a tax protestor's conviction, but allowed him to serve a conditional sentence in the community on the grounds that his behaviour was neither fraudulent nor deceitful. The one-year custodial sentence imposed by the trial judge was overturned on this basis: 1867:

system is affected and restricted by the efficiency of tax collection and management. Therefore, it can be said that the relative size of a country's tax revenue collection and tax gap is closely related to the tax collection and management efficiency of the s tax administration agencies in the country.

2064:

Doctrine with respect to arguments about "constitutionality." Under the Doctrine, the belief that the Sixteenth Amendment was not properly ratified and the belief that the federal income tax is otherwise unconstitutional are not treated as beliefs that one is not violating the "tax law" – i.e., these

1817:

An empirical study by ALM on transition countries such as Russia found that there is a strong negative relationship between tax customary variables and underground economic size variables (which represent tax evasion or tax gaps) (correlation coefficient is -0.657). And both variables are significant

1753:

The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In general, "evasion" applies to illegal actions and "avoidance" to actions within the law. The term "mitigation" is also used in some jurisdictions to further distinguish actions within the original purpose of

1715:

In the United States, the use of the term 'noncompliance' often refers only to illegal misreporting. Laws known as a General Anti-Avoidance Rule (GAAR) statutes which prohibit "tax aggressive" avoidance have been passed in several developed countries including the United States (since 2010), Canada,

2230:

In practice, the distinction is sometimes clear, but often difficult to draw. Relevant factors to decide whether conduct is avoidance or mitigation include: whether there is a specific tax regime applicable; whether transactions have economic consequences; confidentiality; tax linked fees. Important

1893:

is the refusal to pay a tax for conscientious reasons (because the resister finds the government or its actions morally reprehensible). They typically do not find it relevant whether that the tax laws are themselves legal or illegal or whether they apply to them, and they are more concerned with not

1834:

Political participation. The wide participation of taxpayers in the political decision-making process is an important guarantee for establishing social taxation and good customs. When taxpayers lack effective access to decision-making, they will be concerned about tax revenue collection and the lack

3699:

ruled by the United States Court of Appeals for the Sixth Circuit to be "in full accordance with Congressional authority under the Sixteenth Amendment to the Constitution to impose taxes on income without apportionment among the states"; taxpayer's argument that wages paid for labor are non-taxable

2174:

By contrast, the civil penalty for failure to timely pay the tax actually "shown on the return" is generally equal to 0.5% of such tax due per month, up to a maximum of 25%. The two penalties are computed together in a relatively complex algorithm, and computing the actual penalties due is somewhat

1821:

Bird believed that a sustainable and efficient tax system must be based on perceived fairness and goodwill response to taxation. It must be connected organically with the provision of public goods or services. If taxpayers see their preferences reflected in governance and see efficient provision of

1813:

Tax custom is different from tax avoidance or tax evasion. It does not measure the taxation behavior of individuals, but the tax attitude of individuals. The tax custom can also be considered as the moral responsibility of the individual. Making a specific contribution to society by paying taxes on

3249:

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 non-compliant. The present research will deal with both evasion and avoidance and, based on the premise that either is

2345:

can be considered as having an average level of the European fiscal evasion (in terms of percentage of GDP) but in the upper ranks of the absolute level due to its high GDP. Indeed, the state budget is slashed by more than 160 billion euros every year (80 billion is slashed due to fiscal

2246:

It is perfectly consistent to say that a tax avoidance scheme escapes tax (there being no provision to impose a tax charge) and yet constitutes the avoidance of tax. One is seeking the intention of Parliament at a higher, more generalised level. A statute may fail to impose a tax charge, leaving a

2191:

The United Kingdom and jurisdictions following the UK approach (such as New Zealand) have recently adopted the evasion/avoidance terminology as used in the United States: evasion is a criminal attempt to avoid paying tax owed while avoidance is an attempt to use the law to reduce taxes owed. There

2152:

According to some estimates, about three percent of American taxpayers do not file tax returns at all. In the case of U.S. federal income taxes, civil penalties for willful failure to timely file returns and willful failure to timely pay taxes are based on the amount of tax due; thus, if no tax is

1870:

A reasonable explanation for the introduction of value-added tax by most developing countries in the world is to increase the taxpayer's compliance with tax payment through the mutual supervision mechanism between taxpayers without increasing the cost imposed by the tax administration authorities.

1848:

Sharing a prosperous political commitment. The national taxation system should be closely linked with the national goal of promoting economic growth. Promoting economic growth is one of the strategic goals that the government has promised to taxpayers. The government can promote the realization of

2234:

So that which is commonly done and not stopped is not likely to be contrary to the intention of Parliament. It follows that tax reduction arrangements which have been carried on for a long time are unlikely to constitute tax avoidance. Judges have a strong intuitive sense that that which everyone

2199:

Tax mitigation is conduct which reduces tax liabilities without "tax avoidance" (not contrary to the intention of Parliament), for instance, by gifts to charity or investments in certain assets which qualify for tax relief. This is important for tax provisions which apply in cases of "avoidance":

1825:

The economic experiments cited by Torgler and Schaltegger show that the extensive exercise of voting rights in tax affairs will significantly increase taxpayer compliance. The deeper the taxpayer participates in political decision making, the higher the tax contract performance efficiency and tax

1804:

An important way to study the tax gap is to examine the size of the tax gap in a country by analyzing the size of the underground economy and its influencing factors. The size of the underground economy is directly related to the institutional infrastructure. The institutional infrastructure of a

2238:

Other approaches in distinguishing tax avoidance and tax mitigation are to seek to identify "the spirit of the statute" or "misusing" a provision. But this is the same as the "evident intention of Parliament" properly understood. Another approach is to seek to identify "artificial" transactions.

2127:

if you plan ahead to use it , then it is almost certain to fail, because your efforts to establish your "good faith belief" are going to be used by the government as evidence that you knew that what you were doing was wrong when you did it, which is why you worked to set up a defense in advance.

1866:

Under the premise of economic development level, the ability of a country to raise tax revenue is mainly determined by the tax system design in the country and the efficiency of its collection and management. From the perspective of taxation practices in various countries, the design of taxation

1829:

Everest Phillips believes that the design of a reasonable and effective tax system is an important part of the construction in a country. The operation of this tax system must be based on the higher compliance of taxpayers and the goodness of taxation rather than relying on coercive measures. He

2281:

It was slow to be accepted in the United Kingdom. By the 1950s, knowledgeable and careful writers in the UK had come to distinguish the term "tax evasion" from "avoidance". However, in the UK at least, "evasion" was regularly used (by modern standards, misused) in the sense of avoidance, in law

2122:

The Court ruled that such beliefs – even if held in good faith – are not a defense to a charge of willfulness. By pointing out that arguments about constitutionality of federal income tax laws "reveal full knowledge of the provisions at issue and a studied conclusion, however wrong, that those

2242:

It may be that a concept of "tax avoidance" based on what is contrary to "the intention of Parliament" is not coherent. The object of construction of any statute is expressed as finding "the intention of Parliament". In any successful tax avoidance scheme, a Court must have concluded that the

1979:

Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $ 100,000 ($ 500,000 in the case of a

3686:

affirmed by the United States Court of Appeals for the Third Circuit; taxpayer’s argument – that because of the Sixteenth Amendment, wages were not taxable – was rejected by the Court; taxpayer’s argument that an income tax on wages is required to be apportioned by population also rejected);

2056:

However, merely asserting that one has such a good faith belief is not determinative in court; under the American legal system the trier of fact (the jury, or the trial judge in a non-jury trial) decides whether the defendant really has the good faith belief he or she claims. With respect to

2142:

He went on to hold that, while deceit or fraud may be an aggravating factor, the absence of such features does not create a mitigating factor. While that may be an acceptable general rule of sentencing, the absence of deceit or fraud can nevertheless be a factor in deciding whether or not a

2100:

We do not believe that Congress contemplated that such a taxpayer, without risking criminal prosecution, could ignore the duties imposed upon him by the Internal Revenue Code and refuse to utilize the mechanisms provided by Congress to present his claims of invalidity to the courts and to

2022:

An affirmative act "in any manner" is sufficient to satisfy the third element of the offense. That is, an act which would otherwise be perfectly legal (such as moving funds from one bank account to another) could be grounds for a tax evasion conviction (possibly an attempt to evade

1841:

Perceivable fairness. In a reasonable and effective tax system, taxpayers can perceive themselves as being treated equally and justly. With regard to tax incentives or tax exemptions, if taxpayers perceive that they are being treated unfairly, their tax willingness will inevitably

3720:, 764 F.2d 1389, 85-2 U.S. Tax Cas. (CCH) paragr. 9512 (11th Cir. 1985) (taxpayer’s argument that income taxation of wages is unconstitutional was rejected by the United States Court of Appeals for the Eleventh Circuit; taxpayer required to pay damages for filing frivolous suit). 2239:

However, a transaction is not well described as "artificial" if it has valid legal consequences, unless some standard can be set up to establish what is "natural" for the same purpose. Such standards are not readily discernible. The same objection applies to the term "device".

2231:

indicia are familiarity and use. Once a tax avoidance arrangement becomes common, it is almost always stopped by legislation within a few years. If something commonly done is contrary to the intention of Parliament, it is only to be expected that Parliament will stop it.

2203:

The clear articulation of the concept of an avoidance/mitigation distinction goes back only to the 1970s. The concept originated from economists, not lawyers. The use of the terminology avoidance/mitigation to express this distinction was an innovation in 1986:

2092:, that those provisions are invalid and unenforceable. Thus, in this case, Cheek paid his taxes for years, but after attending various seminars and based on his own study, he concluded that the income tax laws could not constitutionally require him to pay a tax. 2259:

An avoidance/evasion distinction along the lines of the present distinction has long been recognised but at first there was no terminology to express it. In 1860 Turner LJ suggested evasion/contravention (where evasion stood for the lawful side of the divide):

1722:. Though the specifics may vary according to jurisdiction, these rules invalidate tax avoidance which is technically legal but not for a business purpose or in violation of the spirit of the tax code. Related terms for tax avoidance include tax planning and 3704:, 2005-1 U.S. Tax Cas. (CCH) paragr. 50,289 (6th Cir. 2004), cert. denied, ____ U.S. ____ (2005) (taxpayer’s argument that wages are not taxable was ruled frivolous by the United States Court of Appeals for the Sixth Circuit; penalty – imposed under 2113:

Of course, Cheek was free in this very case to present his claims of invalidity and have them adjudicated, but, like defendants in criminal cases in other contexts who "willfully" refuse to comply with the duties placed upon them by the law,

1716:

Australia, New Zealand, South Africa, Norway and Hong Kong. In addition, judicial doctrines have accomplished the similar purpose, notably in the United States through the "business purpose" and "economic substance" doctrines established in

2346:

evasion and another 80 billion due to the abuse of social protection). The fiscal evasion is equivalent to 3% of the French GDP and the social protection is another 3%. In total, the French government is slashed of 6% of the country's GDP.

2235:

does, and has long done, should not be stigmatised with the pejorative term of "avoidance". Thus UK courts refused to regard sales and repurchases (known as bed-and-breakfast transactions) or back-to-back loans as tax avoidance.

2170:

The IRS has run several Overseas Voluntary Disclosure Programs in 2009 and 2011, and its current one has "no set deadline for taxpayers to apply. However, the terms of this program could change at any time going forward.".

1711:

calls unobserved economies. Non-compliance with fiscal rules of taxation gives rise to unreported income and a tax gap that Feige estimates to be in the neighborhood of $ 500 billion annually for the United States.

3716:, 739 F.2d 265, 84-2 U.S. Tax Cas. (CCH) paragr. 9660 (7th Cir. 1984) (taxpayer’s argument that wages are not taxable was rejected by the United States Court of Appeals for the Seventh Circuit, and ruled frivolous); 1757:

In particular, in the American legal system, tax evasion is a criminal action disciplined by 26 US Code §7201, under which the taxpayer who fails to pay or willfully underpays his tax liability (i.e., with criminal

980: 2243:

intention of Parliament was not to impose a tax charge in the circumstances which the tax avoiders had placed themselves. The answer is that the expression "intention of Parliament" is being used in two senses.

2128:

Planning not to file tax returns and avoid prosecution using a "good faith belief" is kind of like planning to kill someone using a claim of "self-defense". If you've planned in advance, then it shouldn't work.

1706:

liabilities. The use of the term "noncompliance" is used differently by different authors. Its most general use describes non-compliant behaviors with respect to different institutional rules resulting in what

2166:

For each year a taxpayer willfully fails to timely file an income tax return, the taxpayer can be sentenced to one year in prison. In general, there is a six-year statute of limitations on federal tax crimes.

2153:

owed, no penalties are due. The civil penalty for willful failure to timely file a return is generally equal to 5.0% of the amount of tax "required to be shown on the return per month, up to a maximum of 25%.

2143:

conditional sentence is warranted. To the extent the trial judge did consider the appellant's low level of deceit, if any, and lack of fraud, it was not fairly emphasized in his reasons and amounts to error.

1949:, named after the Code section) for other real estate that the business can use. In this instance, no tax is due of the provisions of section 1031 of the Internal Revenue Code. Business Two has engaged in 3500:

Torgler, Schneider, Schaltegger. Local Autonomy, Tax Morale and the Shadow Economy. School of Economics and Finance Discussion Papers and Working Papers Series 243, Queensland University of Technology,

2247:

gap that a court cannot fill even by purposive construction, but nevertheless one can conclude that there would have been a tax charge had the point been considered. An example is the notorious UK case

3510:

Everest-Phillips, M. Business Tax as State-building in Developing Countries: Applying Governance Principles in Private Sector Development. International Journal of Regulation and Governance, 20088,(2).

2156:

In cases where a taxpayer does not have enough money to pay the entire tax bill, the IRS can work out a payment plan with taxpayers, or enter into a collection alternative such as a partial payment

1961:

In the above example, tax may or may not eventually be due when the second property is sold. Whether and how much tax will be due will depend on circumstances and the state of the law at the time.

1879:

Some tax evaders believe that they have uncovered new interpretations of the law that show that they are not subject to being taxed (not liable): these individuals and groups are sometimes called

1749:

Havens in countries with tax information sharing allowing for compliance enforcement declined in the 2000s. The Big 7 are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and Switzerland.

2043:

The federal tax evasion statute is an example of an exception to the general rule under U.S. law that "ignorance of the law or a mistake of law is no defense to criminal prosecution". Under the

2192:

is, however, a further distinction drawn between tax avoidance and tax mitigation. Tax avoidance is a course of action designed to conflict with or defeat the evident intention of Parliament:

1838:

Responsibility and transparency. The government should have a legitimate duty to use tax revenues, and procedures for providing public goods or services should be transparent to taxpayers.

2334:

ruling that "What the statute itself enacts cannot be unlawful, because what the statute says and provides is itself the law, and the highest form of law that is known to this country."

2163:

For years for which no return has been filed, there is no statute of limitations on civil actions – that is, on how long the IRS can seek taxpayers and demand payment of taxes owed.

2111:

no position to claim that his good-faith belief about the validity of the Internal Revenue Code negates willfulness or provides a defense to criminal prosecution under 7201 and 7203.

1845:

Effectiveness. The government should have the ability to transform gradually increasing tax revenues into higher levels of public goods or services and enhance political stability.

1754:

the relevant provision from those actions that are within the letter of the law, but do not achieve its purpose. All pursue the same immediate goal, minimising the amount paid.

2286:) this usage should be regarded as erroneous. But even now it is often helpful to use the expressions "legal avoidance" and "illegal evasion", to make the meaning clearer. 1826:

compliance. The taxpayer society in this state is a civil society with tax and good customs, and the taxpayer is a real citizen who has been given a wide range of powers.

4006: 4032: 3877: 3749: 3743: 1934:

For example, consider two businesses, each of which have a particular asset (in this case, a piece of real estate) that is worth far more than its purchase price.

3559: 1910:'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. 1945:

Business Two (or an individual) consults with a tax advisor and discovers that the business can structure a sale as a "like-kind exchange" (formally known as a

2027:), provided the other two elements are also met. Intentionally filing a false tax return (a separate crime in itself) could constitute an attempt to evade the 3529: 3977: 2274: 2001:(i.e., guilty conduct) – an affirmative act (and not merely an omission or failure to act) in any manner constituting evasion or an attempt to evade either: 2268:. The technical use of the words avoidance/evasion in the modern sense originated in the US where it was well established by the 1920s. It can be traced to 3674:

The U.S. courts have consistently rejected arguments that "wages" or "labor" are not taxable as income under the Internal Revenue Code. For example, see

3367:

For example, a Canadian organization describes Canada's law, first passed in 1988 in Section 245 of the Canada's federal income tax act (described here

4339: 3132: 3370:), as invalidating the tax consequences of a tax avoidance transaction if "not conducted for any primary purpose other than to obtain a tax benefit". 1858: 3603:. For an individual, the $ 100,000 fine prescribed in this statute can be increased to a maximum of $ 250,000. See subsection (b), paragraph (3) of 2035:

bases its initial assessment (i.e., the formal recordation of the tax on the books of the U.S. Treasury) on the tax amount shown on the return.

1938:

Business One (or an individual) sells the property and underreports its gain. In this instance, tax is legally due. Business One has engaged in

3482:

James Alm. Russian Attitudes Toward Paying Taxes-Before, During and After the Transition . International Journal of Social Economics, 2006 3,3.

2057:

willfulness, the placing of the burden of proof on the prosecution is of limited utility to a defendant that the jury simply does not believe.

1924:. Tax evasion is criminal, and has no effect on the amount of tax actually owed, although it may give rise to substantial monetary penalties. 3545:

Bird,Richard,Zolt.Redistribution Via Taxation:The Limited Role of the Personal Income Tax in Developing Countries.UCLA Law Review,20055,2(6).

1326: 4196: 1975:

The application of the U.S. tax evasion statute may be illustrated in brief as follows. The statute is Internal Revenue Code section 7201:

1862:

U.S. Treasury Department estimates of unpaid taxes indicate that over half of all unpaid taxes are attributable to the top 5% of earners.

3620:

See generally Steven R. Toscher, J.D., Dennis L. Perez, J.D., Charles P. Rettig, J.D., LL.M. & Edward M. Robbins, Jr., J.D., LL.M.,

4878: 4412: 4074: 3311:

Feige, Edgar L. (2012). "America's Unreported Economy:Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S.".

1984:

Under this statute and related case law, the prosecution must prove, beyond a reasonable doubt, each of the following three elements:

4201: 1830:

pointed out that as the country's tax system for building important content must have the following five important characteristics:

1822:

government services, they stay in the official economy and fulfill tax obligations. Tax revenues increase while the tax gap narrows.

1183: 4927: 4173: 3296:

Feige, Edgar L. (2016). "The Meaning and Measurement of Unobserved Economies: What do we really know about the "Shadow Economy"?".

1048: 1043: 2132:

By contrast, under Canadian law, the honesty of a taxpayer in expressing his beliefs can be a mitigating factor in sentencing. In

484: 1931:

in the first place. Whereas an evaded tax remains a tax legally owed, an avoided tax is a tax liability that has never existed.

4344: 4334: 2302:

The UK "tax gap" is the difference between the amount of tax that should, in theory, be collected by the tax collection agency

1397: 990: 211: 1780:

is the difference between true tax liability for a given tax year and the amount that is paid on time. It is comprised of the

479: 4787: 4579: 3460: 3250:

unfavorable to the tax-system and uncooperative towards the collective, subsume both under the concept of tax noncompliance.

4584: 4304: 4294: 3073: 1907: 1597: 778: 4746: 4206: 3111: 1472: 3563: 4569: 3604: 3083: 1915: 1674: 1537: 660: 172: 2076:

Claims that some of the provisions of the tax code are unconstitutional are submissions of a different order. They do

4767: 3391: 3351: 998: 746: 4139: 4133: 3473:

Levenson,Maloney.Modeling the Informal Sector:Theory and Empirical Evidence from Mexico.Unpublished Manuscript1,996.

2282:

reports and elsewhere, at least up to the 1970s. Now that the terminology has received official approval in the UK (

5606: 5528: 4369: 4314: 3521: 3088: 1970: 463: 2354: 645: 241: 4827: 1602: 1321: 4518: 3491:

Bird, Martinez-Vazquez,Torgler. The Challenges of Tax Reform in the Global Economy . New York: Springer, 2006.

1796:

is the portion of the gross tax gap that will never be recovered through enforcement or other late payments."

4289: 3199: 1763: 1607: 566: 35: 5601: 2160:, an Offer in Compromise, placement into hardship or "currently non-collectable" status or file bankruptcy. 4920: 4846: 4398: 4166: 3093: 1305: 596: 5724: 5709: 3340:

Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?

4660: 3159: 1887:

that the federal courts have rejected time and time again, ruling the arguments to be legally frivolous.

1547: 1517: 5744: 5291: 5030: 4842: 4329: 3078: 2358: 928: 400: 4523: 4471: 3678:, 898 F.2d 942, 90-1 U.S. Tax Cas. (CCH) paragr. 50,166 (3d Cir. 1990) (tax evasion conviction under 3653: 2269: 975: 553: 510: 361: 216: 65: 3269: 3164: 3122: 2032: 1980:

corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.

1567: 985: 469: 5406: 4913: 4874: 4797: 4777: 4534: 4324: 4159: 2018:

or "mental" element of willfulness – the specific intent to violate an actually known legal duty.

1884: 1582: 1522: 1033: 1028: 650: 531: 182: 5749: 5714: 5518: 5508: 5129: 5004: 4726: 4574: 4212: 2303: 2049: 1989: 1902: 1667: 1492: 1377: 1372: 968: 547: 366: 4094: 5503: 5266: 4802: 4792: 4772: 4620: 4594: 4497: 4268: 3981: 3898: 3860: 3843: 3826: 3809: 3792: 3705: 3692: 3679: 3633: 3596: 3256: 3241: 2183: 2157: 1572: 1497: 1462: 1447: 1367: 1357: 601: 521: 516: 437: 3381: 5596: 5513: 5498: 5392: 4822: 4701: 4556: 4391: 4299: 1927:

By contrast, the term "tax avoidance" describes lawful conduct, the purpose of which is to

1718: 1592: 1557: 1532: 1412: 1392: 559: 236: 97: 4145: 8: 5686: 5060: 4948: 4889: 4850: 4696: 4650: 4625: 4492: 4487: 4455: 3368: 3209: 3117: 2805: 1920:

In the United States "tax evasion" is evading the assessment or payment of a tax that is

1612: 1512: 1507: 1452: 1437: 1427: 1422: 1417: 1362: 1352: 1347: 1331: 1201: 1147: 950: 458: 3902: 3813: 2213:

The difference between tax avoidance and tax evasion is the thickness of a prison wall.

5611: 5591: 5556: 5546: 5164: 5145: 5075: 4984: 4832: 4686: 4681: 4309: 4108:– research into "the negative impacts of tax avoidance, tax competition and tax havens" 3984: 3555: 1587: 1577: 1562: 1552: 1527: 1477: 1442: 1432: 1402: 1387: 1382: 1237: 1152: 940: 904: 825: 704: 422: 60: 4123: 4112: 5616: 5452: 5105: 5070: 4894: 4645: 4589: 3387: 3214: 3143: 2327: 2134: 1660: 1502: 1487: 1482: 1457: 1407: 1207: 918: 870: 810: 726: 667: 346: 152: 3522:"Conspiracy Theories / How more funding for the I.R.S. became a political firestorm" 2294: 2084:

mistakes caused by the complexity of the Internal Revenue Code. Rather, they reveal

5672: 5378: 5316: 5211: 4741: 4706: 4551: 4419: 4248: 3438: 2361:, produced the following estimates of the tax gap in different European countries. 1894:

paying for what they find to be grossly immoral, such as the bombing of innocents.

1542: 1467: 1073: 1038: 1018: 830: 798: 672: 526: 277: 3864: 3847: 3830: 3796: 3709: 3683: 3637: 3608: 3600: 5646: 5572: 5246: 5152: 5050: 4979: 4528: 4405: 4319: 3452: 3219: 3138: 1636: 1252: 1110: 1105: 840: 803: 714: 679: 581: 505: 341: 301: 267: 177: 167: 162: 157: 75: 3696: 5656: 5651: 5621: 5443: 5135: 4989: 4782: 4751: 4721: 4354: 4238: 4182: 3283: 3153: 2781: 2469: 2322:, an individual objected to paying tax that, in part, would be used to procure 2307: 1890: 1734: 1708: 1195: 1167: 1142: 1003: 845: 640: 576: 474: 412: 316: 311: 294: 272: 4050: 3878:"Offshore Voluntary Disclosure Program Frequently Asked Questions and Answers" 3423:

George S.K. "The Fine (and Hazy) Line between Tax Avoidance and Tax Evasion".

5738: 5388: 5286: 5090: 5040: 4870: 4860: 4640: 4630: 4610: 4561: 4445: 4349: 4258: 4253: 4117: 3184: 3169: 1946: 1880: 1730: 1695: 1267: 935: 860: 751: 684: 618: 586: 453: 395: 356: 336: 306: 221: 142: 137: 112: 102: 44: 2187:

Poster issued by the British tax authorities to counter offshore tax evasion

5696: 5631: 5236: 5125: 5110: 4837: 4716: 4711: 4635: 4233: 4127: 3189: 3106: 2323: 2218: 2065:

errors are not treated as being caused by the "complexity of the tax law."

1745: 1648: 1162: 945: 914: 885: 865: 756: 741: 721: 635: 630: 432: 226: 5719: 3326: 3242:"The Impact of Outcome Orientation and Justice Concerns on Tax Compliance" 195: 5400: 5396: 5306: 5055: 4969: 4691: 4615: 4359: 4263: 3179: 2565: 2264:. In 1900 the distinction was noted as two meanings of the word "evade": 1723: 1699: 1157: 895: 855: 773: 709: 655: 591: 417: 407: 351: 231: 132: 127: 85: 70: 4102:– research into the positive impacts of tax competition and tax planning 3767: 3691:, 746 F.2d 1187, 84-2 U.S. Tax Cas. (CCH) paragr. 9898 (6th Cir. 1984) ( 5691: 5477: 5358: 5353: 5231: 5115: 5095: 5085: 5065: 5019: 4994: 4964: 4736: 4284: 3712:

for filing tax return with frivolous position – was therefore proper);

3204: 3194: 3127: 2997: 1997: 1262: 1232: 1115: 1100: 1023: 955: 923: 875: 850: 835: 736: 731: 699: 625: 331: 326: 147: 107: 53: 5661: 5641: 5626: 5561: 5467: 5462: 5431: 5421: 5383: 5321: 5301: 5241: 5216: 4855: 4731: 4655: 4364: 4243: 3174: 2901: 1992:" of the existence of a tax deficiency – an unpaid tax liability; and 1095: 1013: 1008: 694: 689: 500: 427: 117: 5013: 3407: 3339: 2251:, where the House of Lords held that Parliament had "missed fire". 1776:

The U.S. Internal Revenue Service provides formal definitions: "The

5581: 5551: 5472: 5416: 5368: 5343: 5325: 5261: 5226: 5197: 5179: 5174: 5157: 5120: 5100: 4884: 4676: 4513: 4033:"La fraude fiscale coûterait jusqu'à 80 milliards d'euros à l'Etat" 3148: 2925: 2853: 2829: 2709: 2310:

in 2018/19 was £31 billion, or 4.7% of total tax liabilities.

2014: 1853: 1759: 1257: 1225: 909: 899: 820: 815: 788: 761: 571: 321: 262: 257: 90: 4142:

on Robert Moran and Steven Michael Rubenstein, two UBS tax evaders

3923:

See for instance CT Sandford, Hidden Costs of Taxation, IFS, 1973.

5681: 5523: 5489: 5457: 5426: 5373: 5348: 5296: 5276: 5271: 5251: 5221: 5184: 5169: 5080: 5045: 4905: 4450: 4151: 3624:, U.S. Income Portfolios, Vol. 636 (3rd ed. 2012), Bloomberg BNA. 3021: 2877: 2757: 2733: 2685: 2661: 2613: 2541: 2421: 1964: 1068: 890: 793: 783: 122: 80: 1690:

is a range of activities that are unfavorable to a government's

5586: 5411: 5281: 5140: 4974: 4228: 3583:

The term "assessment" is here used in the technical sense of a

2973: 2949: 2637: 2589: 2517: 2445: 2342: 2147: 1631: 1277: 1088: 1083: 1078: 880: 768: 5311: 5256: 5206: 4937: 4374: 3560:"Where's the fraud, Mr. President? | David Cay Johnston" 3045: 2493: 2397: 2331: 2088:

of the provisions at issue and a studied conclusion, however

2060:

A further stumbling block for tax protesters is found in the

1292: 1287: 1282: 1272: 1247: 1242: 1189: 1061: 4105: 1740: 5636: 5363: 4146:

US States Atty for Central Dist of California Press Release

2254: 4099: 2306:, against what is actually collected. The tax gap for the 16:

Range of legal and illegal activities that reduce tax paid

3732:, 498 U.S. at 205–206 (footnote omitted; emphasis added). 1703: 1691: 27: 3534:

Source: U.S. Department of Treasury; Estimates from 2019

1922:

already legally owed at the time of the criminal conduct

1729:

Individuals that do not comply with tax payment include

3439:"26 U.S. Code § 7201 - Attempt to evade or defeat tax" 2249:

Ayrshire Employers Mutual Insurance Association v IRC

992:

European Union Common Consolidated Corporate Tax Base

5009: 3352:

UK’s general anti-avoidance rule process on schedule

3327:

Sources of Noncompliance and Strategies to Reduce It

2200:they are held not to apply in cases of mitigation. 1874: 4340:National War Tax Resistance Coordinating Committee 3968:Minimising Taxes, Sears, 1922, Vernon Law Book Co. 1799: 4148:on John McCarthy of Malibu, Calif, UBS tax evader 4100:International Financial Centres Forum (IFC Forum) 3700:was rejected by the Court, and ruled frivolous); 5736: 3513: 3282:Dyreng SD, Hanlon M, Maydew EL. (2008). Noncom 2326:in unlawful contravention, he contended, of the 2038: 1854:Tax collection management efficiency and tax gap 3239: 1965:Definition of tax evasion in the United States 4921: 4167: 3520:Lopez, German; Wu, Ashley (August 26, 2022). 3379: 1885:protesters continue posing the same arguments 1698:, which is tax reduction by legal means, and 1668: 4197:Conscientious objection to military taxation 3410:, CESifo Working Paper Series No. 3587, p. 9 2148:Failing to file returns in the United States 3445: 3408:"Money at the Docks of Tax Havens: A Guide" 1808: 4928: 4914: 4413:The Cold War and the Income Tax: A Protest 4174: 4160: 3999: 3386:. Taylor & Francis. pp. vi–viii. 1675: 1661: 4202:List of historical acts of tax resistance 1741:Differences between avoidance and evasion 1184:Institute on Taxation and Economic Policy 3652:, or "ignorance of law excuses no one". 2293: 2255:History of avoidance/evasion distinction 2182: 1901: 1857: 1744: 3519: 3459:. U.S. Internal Revenue Service. 2019. 3422: 5737: 4345:Northern California War Tax Resistance 4335:National Campaign for a Peace Tax Fund 3532:from the original on August 26, 2022. 3247:. Journal of Applied Psychology: 4–5. 1957:), which is completely within the law. 4909: 4788:Campaign Against Home and Water Taxes 4580:Revolt of the Comuneros (New Granada) 4155: 3418: 3416: 3342:. Saint Louis University Law Journal. 3310: 3295: 1929:avoid the creation of a tax liability 1849:this strategic goal through taxation. 4585:Regulator Movement in North Carolina 4305:Association of Real Estate Taxpayers 4295:All Britain Anti-Poll Tax Federation 3950:(1860) 1 de G F&J 643 (England). 3554: 3074:Tax evasion and corruption in Greece 2116:he must take the risk of being wrong 1702:which is the illegal non-payment of 4207:Tax resistance in the United States 4136:on Jeffrey Chernick, UBS tax evader 4130:about tax avoidance by big business 3562:. Blogs.reuters.com. Archived from 3463:from the original on July 29, 2022. 3373: 3112:Bottom of the harbour tax avoidance 2313: 13: 4935: 4570:No taxation without representation 4181: 3413: 2357:, a professor in Public Policy at 1916:Tax avoidance in the United States 14: 5761: 4768:Anti-austerity movement in Greece 4088: 4007:"Measuring tax gaps 2018 edition" 3383:A World History of Tax Rebellions 2298:HMRC estimated tax gaps 2005–2019 2178: 1790:underpayment (or remittance) gap. 999:Global minimum corporate tax rate 5529:Perverting the course of justice 5012: 5003: 4951:. Not all types are listed here. 4778:Edward and Elaine Brown standoff 4747:Women's poll tax repeal movement 4315:Committee for Non-Violent Action 3650:Ignorantia legis neminem excusat 3284:Long-run corporate tax avoidance 3089:Tax evasion in the United States 3038: 3014: 2990: 2966: 2942: 2918: 2894: 2870: 2846: 2822: 2798: 2774: 2750: 2726: 2702: 2678: 2654: 2630: 2606: 2582: 2558: 2534: 2510: 2486: 2462: 2438: 2414: 2390: 1971:Tax evasion in the United States 1897: 1875:Tax protesters and tax resisters 1642: 1630: 464:Base erosion and profit shifting 34: 5267:Intellectual property violation 4080:. Richard Murphy. January 2019. 4067: 4043: 4025: 4016: 3990: 3971: 3962: 3953: 3944: 3935: 3926: 3917: 3908: 3891: 3870: 3853: 3836: 3819: 3802: 3785: 3760: 3735: 3723: 3668: 3659: 3643: 3627: 3614: 3590: 3577: 3548: 3539: 3504: 3494: 3485: 3476: 3467: 3431: 3400: 3325:For example, see: GAO. (2012). 2330:. His claim was dismissed, the 2107:unwilling to accept the outcome 1800:Underground economy and tax gap 242:Optimal capital income taxation 4828:Potentially dangerous taxpayer 4120:documentary into tax avoidance 3361: 3345: 3338:Prebble R, Prebble J. (2010). 3332: 3319: 3304: 3289: 3276: 3233: 1322:List of countries by tax rates 1: 4370:Women's Tax Resistance League 4140:US Justice Dept Press Release 4134:US Justice Dept Press Release 3298:Journal of Tax Administration 3226: 3200:Tax protester (United States) 3156:(less susceptible to evasion) 3135:(less susceptible to evasion) 2289: 2039:Application to tax protesters 747:Natural resources consumption 4879:history in the United States 3313:Crime, Law and Social Change 3067: 597:United States as a tax haven 7: 4519:Revolt of the papier timbré 3772:; downloaded 24 April 2007" 3160:Richard Murphy (accountant) 3062: 2004:the assessment of a tax, or 10: 5766: 5292:Possessing stolen property 4330:Irish National Land League 4290:Aide-toi, le ciel t'aidera 4051:"PIB - Croissance | Insee" 3099: 3079:Tax evasion in Switzerland 2359:City, University of London 1968: 1913: 1771: 511:Offshore financial centres 401:Repatriation tax avoidance 5706: 5671: 5571: 5538: 5487: 5441: 5335: 5195: 5029: 5001: 4957: 4944: 4815: 4760: 4669: 4603: 4544: 4524:Revolt of the va-nu-pieds 4506: 4480: 4472:Cornish Rebellion of 1497 4464: 4438: 4429: 4383: 4277: 4221: 4189: 4095:UK Statistics on Tax Gaps 3133:Financial transaction tax 2349: 2337: 2109:. As we see it, he is in 1694:system. This may include 976:Financial transaction tax 66:Property tax equalization 5391:(such as prohibition of 3959:(1901) AC 196 (England). 3750:Sansone v. United States 3656:, p. 673 (5th ed. 1979). 3286:. The Accounting Review. 3165:Stop Tax Haven Abuse Act 3123:Double Irish arrangement 2103:abide by their decisions 2033:Internal Revenue Service 1809:Tax customs and tax gaps 1327:Tax revenue to GDP ratio 986:Currency transaction tax 567:Liechtenstein tax affair 4798:Movimiento Pos Me Salto 3753:, 380 U.S. 343 (1965); 3747:, 317 U.S. 492 (1943); 3714:Granzow v. Commissioner 3689:Perkins v. Commissioner 3676:United States v. Connor 3240:Michael Wenzel (2002). 2384:health care budget (%) 2382:as a proportion of the 2072:case the Court stated: 1034:Permanent establishment 1029:Exchange of Information 532:Financial Secrecy Index 183:Medical savings account 5509:Miscarriage of justice 4727:Poplar Rates Rebellion 4575:Philadelphia Tea Party 4075:"The European Tax Gap" 3996:(1988) 62 TC 1 at 197. 3757:, 498 U.S. 192 (1991). 3755:Cheek v. United States 3744:Spies v. United States 3718:Waters v. Commissioner 3702:White v. United States 3654:Black's Law Dictionary 3380:David F. Burg (2004). 3264:Cite journal requires 2299: 2215: 2188: 2145: 2130: 2120: 2094: 2050:Cheek v. United States 1990:attendant circumstance 1982: 1911: 1863: 1765:James v. United States 1750: 929:Vehicle miles traveled 548:Ireland as a tax haven 362:Private tax collection 5504:Malfeasance in office 4947:Note: Crimes vary by 4803:Yellow vests protests 4793:Movimento Passe Livre 4773:Anti-Bin Tax Campaign 4595:White Lotus Rebellion 4498:Revolt of the Pitauds 4269:Unreported employment 4213:List of tax resisters 3770:The Tax Protester FAQ 3406:Shafik Hebous (2011) 2297: 2270:Oliver Wendell Holmes 2211: 2186: 2158:Installment Agreement 2140: 2125: 2098: 2096:The Court continued: 2074: 2007:the payment of a tax. 1977: 1969:Further information: 1914:Further information: 1905: 1861: 1748: 602:Panama as a tax haven 554:Ireland v. Commission 522:Conduit and sink OFCs 517:Offshore magic circle 438:Unreported employment 5597:Cybersex trafficking 5359:Censorship violation 4823:Income tax threshold 4702:Champaran Satyagraha 4392:An Act of Conscience 4325:I Don't Pay Movement 4300:Anti-Poll Tax Unions 4126:Special report from 3665:498 U.S. 192 (1991). 3585:statutory assessment 2225:, Volume 354, p. 186 1942:, which is criminal. 1719:Gregory v. Helvering 1598:United Arab Emirates 1340:Individual Countries 1049:Foreign revenue rule 841:Inheritance (estate) 560:Leprechaun economics 5389:Illegal consumption 5061:Criminal negligence 4890:Taxation as slavery 4851:Redemption movement 4847:Freeman on the land 4697:Bondelswarts affair 4661:Wallachian uprising 4651:Tancament de Caixes 4626:Hut Tax War of 1898 4488:Croquant rebellions 4106:Tax Justice Network 3556:Johnston, David Cay 3210:Taxation as slavery 3118:Corporate inversion 2275:Bullen v. Wisconsin 2031:of the tax, as the 1786:underreporting gap, 1762:like stated in the 1637:Business portal 1332:Tax rates in Europe 1202:Tax Justice Network 1148:Dhammika Dharmapala 651:Airport improvement 459:Transfer mispricing 250:Distribution of Tax 22:Part of a series on 5592:Child sexual abuse 5557:Wildlife smuggling 5547:Cruelty to animals 5336:Against the public 5165:Negligent homicide 5076:False imprisonment 5031:Against the person 4833:Render unto Caesar 4687:Bardoli Satyagraha 4682:Bambatha Rebellion 4399:Civil Disobedience 4310:Catalunya Diu Prou 4039:. 22 January 2013. 4022:(1968) All ER 779. 3768:"Daniel B. Evans, 3526:The New York Times 3315:(57/3). pp 265–85. 2318:In the UK case of 2300: 2189: 1912: 1864: 1751: 1238:Eight per thousand 1153:James R. Hines Jr. 1044:European Union FTT 61:Government revenue 5745:Tax noncompliance 5732: 5731: 5715:Wikimedia Commons 5673:Inchoate offenses 5617:Indecent exposure 5106:Human trafficking 5071:Domestic violence 4903: 4902: 4895:Taxation as theft 4866:Tax noncompliance 4843:Sovereign citizen 4811: 4810: 4646:Saminism Movement 4590:Whiskey Rebellion 4557:Fries's Rebellion 4113:Tax Me if You Can 3987: (1916), 630. 3903:§ 6651(a)(2) 3814:§ 6651(a)(1) 3774:. Evans-legal.com 3215:Taxation as theft 3144:Gaming the system 3084:Tax gap in the UK 3060: 3059: 2328:Geneva Convention 1818:at the 1% level. 1688:Tax noncompliance 1685: 1684: 1620: 1619: 1216: 1215: 1208:Tax Policy Center 951:Negative (income) 727:Environmental tax 609: 608: 527:Financial centres 347:Tax investigation 285: 284: 153:Tax harmonization 5757: 5379:Ethnic cleansing 5317:Trespass to land 5212:Arms trafficking 5022: 5017: 5016: 5007: 4930: 4923: 4916: 4907: 4906: 4742:Vedaranyam March 4707:Kheda Satyagraha 4621:House Tax Hartal 4552:Boston Tea Party 4456:Peasants' Revolt 4436: 4435: 4420:Vyborg Manifesto 4249:Self-sufficiency 4176: 4169: 4162: 4153: 4152: 4082: 4081: 4079: 4071: 4065: 4064: 4062: 4061: 4047: 4041: 4040: 4029: 4023: 4020: 4014: 4013: 4011: 4003: 3997: 3994: 3988: 3975: 3969: 3966: 3960: 3957: 3951: 3948: 3942: 3939: 3933: 3930: 3924: 3921: 3915: 3912: 3906: 3895: 3889: 3888: 3886: 3885: 3874: 3868: 3857: 3851: 3840: 3834: 3823: 3817: 3806: 3800: 3789: 3783: 3782: 3780: 3779: 3764: 3758: 3739: 3733: 3727: 3721: 3672: 3666: 3663: 3657: 3647: 3641: 3631: 3625: 3618: 3612: 3594: 3588: 3581: 3575: 3574: 3572: 3571: 3552: 3546: 3543: 3537: 3536: 3517: 3511: 3508: 3502: 3498: 3492: 3489: 3483: 3480: 3474: 3471: 3465: 3464: 3449: 3443: 3442: 3435: 3429: 3428: 3425:5 Ct. Uncourt 19 3420: 3411: 3404: 3398: 3397: 3377: 3371: 3365: 3359: 3349: 3343: 3336: 3330: 3323: 3317: 3316: 3308: 3302: 3301: 3293: 3287: 3280: 3274: 3273: 3267: 3262: 3260: 3252: 3246: 3237: 3044: 3042: 3041: 3020: 3018: 3017: 2996: 2994: 2993: 2972: 2970: 2969: 2948: 2946: 2945: 2924: 2922: 2921: 2900: 2898: 2897: 2876: 2874: 2873: 2852: 2850: 2849: 2828: 2826: 2825: 2804: 2802: 2801: 2780: 2778: 2777: 2756: 2754: 2753: 2732: 2730: 2729: 2708: 2706: 2705: 2684: 2682: 2681: 2660: 2658: 2657: 2636: 2634: 2633: 2612: 2610: 2609: 2588: 2586: 2585: 2564: 2562: 2561: 2540: 2538: 2537: 2516: 2514: 2513: 2492: 2490: 2489: 2468: 2466: 2465: 2444: 2442: 2441: 2420: 2418: 2417: 2396: 2394: 2393: 2364: 2363: 2314:UK tax resistors 2262:Fisher v Brierly 2226: 2194:IRC v Willoughby 1677: 1670: 1663: 1649:Money portal 1647: 1646: 1645: 1635: 1634: 1311: 1310: 1132: 1131: 1039:Transfer pricing 1019:Tax equalization 993: 936:Corporate profit 572:Luxembourg Leaks 506:Corporate havens 385: 384: 201: 200: 38: 19: 18: 5765: 5764: 5760: 5759: 5758: 5756: 5755: 5754: 5735: 5734: 5733: 5728: 5702: 5701: 5700: 5667: 5666: 5665: 5647:Sex trafficking 5573:Sexual offenses 5567: 5566: 5565: 5539:Against animals 5534: 5533: 5532: 5483: 5482: 5481: 5437: 5436: 5435: 5331: 5330: 5329: 5247:False pretenses 5191: 5190: 5189: 5153:Preterintention 5025: 5018: 5011: 5008: 4999: 4953: 4940: 4934: 4904: 4899: 4807: 4756: 4665: 4599: 4540: 4529:Salt Tax Revolt 4502: 4476: 4460: 4431: 4425: 4406:Clericis laicos 4379: 4320:Fasci Siciliani 4273: 4217: 4185: 4180: 4091: 4086: 4085: 4077: 4073: 4072: 4068: 4059: 4057: 4049: 4048: 4044: 4031: 4030: 4026: 4021: 4017: 4009: 4005: 4004: 4000: 3995: 3991: 3976: 3972: 3967: 3963: 3958: 3954: 3949: 3945: 3940: 3936: 3932:(1986) STC 548. 3931: 3927: 3922: 3918: 3913: 3909: 3896: 3892: 3883: 3881: 3876: 3875: 3871: 3858: 3854: 3841: 3837: 3824: 3820: 3807: 3803: 3790: 3786: 3777: 3775: 3766: 3765: 3761: 3740: 3736: 3728: 3724: 3673: 3669: 3664: 3660: 3648: 3644: 3632: 3628: 3619: 3615: 3595: 3591: 3582: 3578: 3569: 3567: 3553: 3549: 3544: 3540: 3518: 3514: 3509: 3505: 3499: 3495: 3490: 3486: 3481: 3477: 3472: 3468: 3451: 3450: 3446: 3437: 3436: 3432: 3421: 3414: 3405: 3401: 3394: 3378: 3374: 3366: 3362: 3350: 3346: 3337: 3333: 3324: 3320: 3309: 3305: 3294: 3290: 3281: 3277: 3265: 3263: 3254: 3253: 3244: 3238: 3234: 3229: 3224: 3220:Xenon (program) 3139:Fiscal capacity 3102: 3094:Other countries 3070: 3065: 3039: 3037: 3015: 3013: 2991: 2989: 2967: 2965: 2943: 2941: 2919: 2917: 2895: 2893: 2871: 2869: 2847: 2845: 2823: 2821: 2799: 2797: 2775: 2773: 2751: 2749: 2727: 2725: 2703: 2701: 2679: 2677: 2655: 2653: 2631: 2629: 2607: 2605: 2583: 2581: 2559: 2557: 2535: 2533: 2511: 2509: 2487: 2485: 2463: 2461: 2439: 2437: 2415: 2413: 2391: 2389: 2383: 2381: 2376: 2371: 2352: 2340: 2316: 2292: 2257: 2228: 2217: 2206:IRC v Challenge 2181: 2150: 2041: 1973: 1967: 1918: 1906:Tax campaigner 1900: 1877: 1856: 1811: 1802: 1774: 1743: 1681: 1643: 1641: 1629: 1622: 1621: 1308: 1298: 1297: 1253:Fiscus Judaicus 1228: 1218: 1217: 1176:Advocacy groups 1129: 1121: 1120: 1111:Trade agreement 1106:Free-trade zone 1064: 1054: 1053: 991: 971: 961: 960: 621: 611: 610: 582:Paradise Papers 423:Debtors' prison 382: 372: 371: 342:Tax preparation 302:Revenue service 297: 287: 286: 198: 188: 187: 168:Double taxation 163:Tax withholding 158:Tax competition 76:Non-tax revenue 56: 17: 12: 11: 5: 5763: 5753: 5752: 5747: 5730: 5729: 5727: 5722: 5717: 5712: 5707: 5704: 5703: 5699: 5694: 5689: 5684: 5679: 5678: 5677: 5675: 5669: 5668: 5664: 5659: 5657:Sexual slavery 5654: 5652:Sexual assault 5649: 5644: 5639: 5634: 5629: 5624: 5619: 5614: 5609: 5604: 5599: 5594: 5589: 5584: 5579: 5578: 5577: 5575: 5569: 5568: 5564: 5559: 5554: 5549: 5544: 5543: 5542: 5540: 5536: 5535: 5531: 5526: 5521: 5516: 5511: 5506: 5501: 5496: 5495: 5494: 5492: 5485: 5484: 5480: 5475: 5470: 5465: 5460: 5455: 5450: 5449: 5448: 5446: 5439: 5438: 5434: 5429: 5424: 5419: 5414: 5409: 5404: 5386: 5381: 5376: 5374:Hostage-taking 5371: 5366: 5361: 5356: 5351: 5346: 5341: 5340: 5339: 5337: 5333: 5332: 5328: 5319: 5314: 5309: 5304: 5299: 5294: 5289: 5284: 5279: 5274: 5269: 5264: 5259: 5254: 5249: 5244: 5239: 5234: 5229: 5224: 5219: 5214: 5209: 5204: 5203: 5202: 5200: 5193: 5192: 5188: 5187: 5182: 5177: 5172: 5167: 5162: 5161: 5160: 5150: 5149: 5148: 5138: 5133: 5123: 5118: 5113: 5108: 5103: 5098: 5093: 5088: 5083: 5078: 5073: 5068: 5063: 5058: 5053: 5048: 5043: 5037: 5036: 5035: 5033: 5027: 5026: 5024: 5023: 5002: 5000: 4998: 4997: 4992: 4987: 4982: 4977: 4972: 4967: 4961: 4959: 4955: 4954: 4945: 4942: 4941: 4933: 4932: 4925: 4918: 4910: 4901: 4900: 4898: 4897: 4892: 4887: 4882: 4868: 4863: 4858: 4853: 4840: 4835: 4830: 4825: 4819: 4817: 4816:Related topics 4813: 4812: 4809: 4808: 4806: 4805: 4800: 4795: 4790: 4785: 4783:Bonnets Rouges 4780: 4775: 4770: 4764: 4762: 4758: 4757: 4755: 4754: 4749: 4744: 4739: 4734: 4729: 4724: 4722:Poll Tax Riots 4719: 4714: 4709: 4704: 4699: 4694: 4689: 4684: 4679: 4673: 4671: 4667: 4666: 4664: 4663: 4658: 4653: 4648: 4643: 4638: 4633: 4628: 4623: 4618: 4613: 4607: 4605: 4601: 4600: 4598: 4597: 4592: 4587: 4582: 4577: 4572: 4567: 4559: 4554: 4548: 4546: 4542: 4541: 4539: 4538: 4532: 4526: 4521: 4516: 4510: 4508: 4504: 4503: 4501: 4500: 4495: 4490: 4484: 4482: 4478: 4477: 4475: 4474: 4468: 4466: 4462: 4461: 4459: 4458: 4453: 4448: 4442: 4440: 4433: 4427: 4426: 4424: 4423: 4416: 4409: 4402: 4395: 4387: 4385: 4381: 4380: 4378: 4377: 4372: 4367: 4362: 4357: 4355:Peace churches 4352: 4347: 4342: 4337: 4332: 4327: 4322: 4317: 4312: 4307: 4302: 4297: 4292: 4287: 4281: 4279: 4275: 4274: 4272: 4271: 4266: 4261: 4256: 4251: 4246: 4241: 4239:Local currency 4236: 4231: 4225: 4223: 4219: 4218: 4216: 4215: 4210: 4204: 4199: 4193: 4191: 4187: 4186: 4183:Tax resistance 4179: 4178: 4171: 4164: 4156: 4150: 4149: 4143: 4137: 4131: 4121: 4109: 4103: 4097: 4090: 4089:External links 4087: 4084: 4083: 4066: 4042: 4024: 4015: 3998: 3989: 3970: 3961: 3952: 3943: 3934: 3925: 3916: 3907: 3899:26 U.S.C. 3890: 3869: 3861:26 U.S.C. 3852: 3844:26 U.S.C. 3835: 3827:26 U.S.C. 3818: 3810:26 U.S.C. 3801: 3793:26 U.S.C. 3784: 3759: 3734: 3722: 3706:26 U.S.C. 3693:26 U.S.C. 3680:26 U.S.C. 3667: 3658: 3642: 3634:26 U.S.C. 3626: 3613: 3605:18 U.S.C. 3597:26 U.S.C. 3589: 3576: 3547: 3538: 3512: 3503: 3493: 3484: 3475: 3466: 3444: 3430: 3412: 3399: 3392: 3372: 3360: 3344: 3331: 3329:. GAO-12-651T. 3318: 3303: 3288: 3275: 3266:|journal= 3231: 3230: 3228: 3225: 3223: 3222: 3217: 3212: 3207: 3202: 3197: 3192: 3187: 3182: 3177: 3172: 3167: 3162: 3157: 3154:Land value tax 3151: 3146: 3141: 3136: 3130: 3125: 3120: 3115: 3109: 3103: 3101: 3098: 3097: 3096: 3091: 3086: 3081: 3076: 3069: 3066: 3064: 3061: 3058: 3057: 3054: 3051: 3048: 3034: 3033: 3030: 3027: 3024: 3010: 3009: 3006: 3003: 3000: 2986: 2985: 2982: 2979: 2976: 2962: 2961: 2958: 2955: 2952: 2938: 2937: 2934: 2931: 2928: 2914: 2913: 2910: 2907: 2904: 2890: 2889: 2886: 2883: 2880: 2866: 2865: 2862: 2859: 2856: 2842: 2841: 2838: 2835: 2832: 2818: 2817: 2814: 2811: 2808: 2794: 2793: 2790: 2787: 2784: 2782:Czech Republic 2770: 2769: 2766: 2763: 2760: 2746: 2745: 2742: 2739: 2736: 2722: 2721: 2718: 2715: 2712: 2698: 2697: 2694: 2691: 2688: 2674: 2673: 2670: 2667: 2664: 2650: 2649: 2646: 2643: 2640: 2626: 2625: 2622: 2619: 2616: 2602: 2601: 2598: 2595: 2592: 2578: 2577: 2574: 2571: 2568: 2554: 2553: 2550: 2547: 2544: 2530: 2529: 2526: 2523: 2520: 2506: 2505: 2502: 2499: 2496: 2482: 2481: 2478: 2475: 2472: 2470:United Kingdom 2458: 2457: 2454: 2451: 2448: 2434: 2433: 2430: 2427: 2424: 2410: 2409: 2406: 2403: 2400: 2386: 2385: 2378: 2373: 2368: 2355:Richard Murphy 2351: 2348: 2339: 2336: 2320:Cheney v. Conn 2315: 2312: 2291: 2288: 2284:Craven v White 2266:Bullivant v AG 2256: 2253: 2210: 2180: 2179:United Kingdom 2177: 2149: 2146: 2135:R. v. Klundert 2086:full knowledge 2040: 2037: 2020: 2019: 2010: 2009: 2008: 2005: 1993: 1966: 1963: 1959: 1958: 1955:tax mitigation 1943: 1908:Richard Murphy 1899: 1896: 1891:Tax resistance 1881:tax protesters 1876: 1873: 1855: 1852: 1851: 1850: 1846: 1843: 1839: 1836: 1810: 1807: 1801: 1798: 1782:nonfiling gap, 1773: 1770: 1742: 1739: 1731:tax protesters 1724:tax sheltering 1709:Edgar L. Feige 1683: 1682: 1680: 1679: 1672: 1665: 1657: 1654: 1653: 1652: 1651: 1639: 1624: 1623: 1618: 1617: 1616: 1615: 1610: 1605: 1603:United Kingdom 1600: 1595: 1590: 1585: 1580: 1575: 1570: 1565: 1560: 1555: 1550: 1545: 1540: 1535: 1530: 1525: 1520: 1515: 1510: 1505: 1500: 1495: 1490: 1485: 1480: 1475: 1470: 1465: 1460: 1455: 1450: 1445: 1440: 1435: 1430: 1425: 1420: 1415: 1410: 1405: 1400: 1395: 1390: 1385: 1380: 1375: 1370: 1365: 1360: 1355: 1350: 1342: 1341: 1337: 1336: 1335: 1334: 1329: 1324: 1316: 1315: 1309: 1304: 1303: 1300: 1299: 1296: 1295: 1290: 1285: 1280: 1275: 1270: 1265: 1260: 1255: 1250: 1245: 1240: 1235: 1229: 1224: 1223: 1220: 1219: 1214: 1213: 1212: 1211: 1205: 1199: 1196:Tax Foundation 1193: 1187: 1178: 1177: 1173: 1172: 1171: 1170: 1168:Gabriel Zucman 1165: 1160: 1155: 1150: 1145: 1143:Mihir A. Desai 1137: 1136: 1130: 1127: 1126: 1123: 1122: 1119: 1118: 1113: 1108: 1103: 1098: 1093: 1092: 1091: 1086: 1076: 1071: 1065: 1060: 1059: 1056: 1055: 1052: 1051: 1046: 1041: 1036: 1031: 1026: 1021: 1016: 1011: 1006: 1004:Robin Hood tax 1001: 996: 988: 983: 978: 972: 967: 966: 963: 962: 959: 958: 953: 948: 943: 941:Excess profits 938: 933: 932: 931: 926: 921: 912: 907: 893: 888: 883: 878: 873: 868: 863: 858: 853: 848: 843: 838: 833: 828: 826:Gross receipts 823: 818: 813: 808: 807: 806: 801: 796: 791: 786: 781: 776: 766: 765: 764: 759: 754: 749: 744: 739: 734: 724: 719: 718: 717: 712: 707: 702: 697: 692: 687: 677: 676: 675: 665: 664: 663: 658: 653: 643: 638: 633: 628: 622: 617: 616: 613: 612: 607: 606: 605: 604: 599: 594: 589: 584: 579: 577:Offshore Leaks 574: 569: 564: 563: 562: 557: 542: 541: 540:Major examples 537: 536: 535: 534: 529: 524: 519: 514: 508: 503: 495: 494: 490: 489: 488: 487: 482: 477: 475:Dutch Sandwich 472: 467: 461: 456: 448: 447: 443: 442: 441: 440: 435: 430: 425: 420: 415: 413:Tax resistance 410: 405: 404: 403: 390: 389: 383: 378: 377: 374: 373: 370: 369: 364: 359: 354: 349: 344: 339: 334: 329: 324: 319: 317:Taxable income 314: 312:Tax assessment 309: 304: 298: 293: 292: 289: 288: 283: 282: 281: 280: 275: 270: 265: 260: 252: 251: 247: 246: 245: 244: 239: 234: 229: 224: 219: 214: 206: 205: 204:General Theory 199: 194: 193: 190: 189: 186: 185: 180: 175: 173:Representation 170: 165: 160: 155: 150: 145: 140: 135: 130: 125: 120: 115: 110: 105: 100: 95: 94: 93: 83: 78: 73: 68: 63: 57: 52: 51: 48: 47: 40: 39: 31: 30: 24: 23: 15: 9: 6: 4: 3: 2: 5762: 5751: 5750:Tax avoidance 5748: 5746: 5743: 5742: 5740: 5726: 5723: 5721: 5718: 5716: 5713: 5711: 5708: 5705: 5698: 5695: 5693: 5690: 5688: 5685: 5683: 5680: 5676: 5674: 5670: 5663: 5660: 5658: 5655: 5653: 5650: 5648: 5645: 5643: 5640: 5638: 5635: 5633: 5630: 5628: 5625: 5623: 5620: 5618: 5615: 5613: 5610: 5608: 5607:Homosexuality 5605: 5603: 5600: 5598: 5595: 5593: 5590: 5588: 5585: 5583: 5580: 5576: 5574: 5570: 5563: 5560: 5558: 5555: 5553: 5550: 5548: 5545: 5541: 5537: 5530: 5527: 5525: 5522: 5520: 5517: 5515: 5512: 5510: 5507: 5505: 5502: 5500: 5497: 5493: 5491: 5486: 5479: 5476: 5474: 5471: 5469: 5466: 5464: 5461: 5459: 5456: 5454: 5451: 5447: 5445: 5440: 5433: 5430: 5428: 5425: 5423: 5420: 5418: 5415: 5413: 5410: 5408: 5407:Miscegenation 5405: 5402: 5398: 5394: 5390: 5387: 5385: 5382: 5380: 5377: 5375: 5372: 5370: 5367: 5365: 5362: 5360: 5357: 5355: 5352: 5350: 5347: 5345: 5342: 5338: 5334: 5327: 5323: 5320: 5318: 5315: 5313: 5310: 5308: 5305: 5303: 5300: 5298: 5295: 5293: 5290: 5288: 5287:Pickpocketing 5285: 5283: 5280: 5278: 5275: 5273: 5270: 5268: 5265: 5263: 5260: 5258: 5255: 5253: 5250: 5248: 5245: 5243: 5240: 5238: 5235: 5233: 5230: 5228: 5225: 5223: 5220: 5218: 5215: 5213: 5210: 5208: 5205: 5201: 5199: 5194: 5186: 5183: 5181: 5178: 5176: 5173: 5171: 5168: 5166: 5163: 5159: 5156: 5155: 5154: 5151: 5147: 5144: 5143: 5142: 5139: 5137: 5134: 5131: 5127: 5124: 5122: 5119: 5117: 5114: 5112: 5109: 5107: 5104: 5102: 5099: 5097: 5094: 5092: 5091:Home invasion 5089: 5087: 5084: 5082: 5079: 5077: 5074: 5072: 5069: 5067: 5064: 5062: 5059: 5057: 5054: 5052: 5049: 5047: 5044: 5042: 5041:Assassination 5039: 5038: 5034: 5032: 5028: 5021: 5015: 5010: 5006: 4996: 4993: 4991: 4988: 4986: 4983: 4981: 4978: 4976: 4973: 4971: 4968: 4966: 4963: 4962: 4960: 4956: 4952: 4950: 4943: 4939: 4931: 4926: 4924: 4919: 4917: 4912: 4911: 4908: 4896: 4893: 4891: 4888: 4886: 4883: 4880: 4876: 4872: 4871:Tax protester 4869: 4867: 4864: 4862: 4861:Tax inversion 4859: 4857: 4854: 4852: 4848: 4844: 4841: 4839: 4836: 4834: 4831: 4829: 4826: 4824: 4821: 4820: 4818: 4814: 4804: 4801: 4799: 4796: 4794: 4791: 4789: 4786: 4784: 4781: 4779: 4776: 4774: 4771: 4769: 4766: 4765: 4763: 4759: 4753: 4750: 4748: 4745: 4743: 4740: 4738: 4735: 4733: 4730: 4728: 4725: 4723: 4720: 4718: 4715: 4713: 4710: 4708: 4705: 4703: 4700: 4698: 4695: 4693: 4690: 4688: 4685: 4683: 4680: 4678: 4675: 4674: 4672: 4668: 4662: 4659: 4657: 4654: 4652: 4649: 4647: 4644: 4642: 4641:Rebecca Riots 4639: 4637: 4634: 4632: 4631:Low Rebellion 4629: 4627: 4624: 4622: 4619: 4617: 4614: 4612: 4611:Anti-Rent War 4609: 4608: 4606: 4602: 4596: 4593: 4591: 4588: 4586: 4583: 4581: 4578: 4576: 4573: 4571: 4568: 4566: 4564: 4560: 4558: 4555: 4553: 4550: 4549: 4547: 4543: 4536: 4533: 4530: 4527: 4525: 4522: 4520: 4517: 4515: 4512: 4511: 4509: 4505: 4499: 4496: 4494: 4491: 4489: 4486: 4485: 4483: 4479: 4473: 4470: 4469: 4467: 4463: 4457: 4454: 4452: 4449: 4447: 4446:Tuchin Revolt 4444: 4443: 4441: 4437: 4434: 4428: 4422: 4421: 4417: 4415: 4414: 4410: 4408: 4407: 4403: 4401: 4400: 4396: 4394: 4393: 4389: 4388: 4386: 4382: 4376: 4373: 4371: 4368: 4366: 4363: 4361: 4358: 4356: 4353: 4351: 4350:Pagal Panthis 4348: 4346: 4343: 4341: 4338: 4336: 4333: 4331: 4328: 4326: 4323: 4321: 4318: 4316: 4313: 4311: 4308: 4306: 4303: 4301: 4298: 4296: 4293: 4291: 4288: 4286: 4283: 4282: 4280: 4278:Organizations 4276: 4270: 4267: 4265: 4262: 4260: 4259:Tax avoidance 4257: 4255: 4254:Simple living 4252: 4250: 4247: 4245: 4242: 4240: 4237: 4235: 4232: 4230: 4227: 4226: 4224: 4220: 4214: 4211: 4208: 4205: 4203: 4200: 4198: 4195: 4194: 4192: 4188: 4184: 4177: 4172: 4170: 4165: 4163: 4158: 4157: 4154: 4147: 4144: 4141: 4138: 4135: 4132: 4129: 4125: 4122: 4119: 4118:PBS Frontline 4115: 4114: 4110: 4107: 4104: 4101: 4098: 4096: 4093: 4092: 4076: 4070: 4056: 4052: 4046: 4038: 4034: 4028: 4019: 4008: 4002: 3993: 3986: 3983: 3979: 3974: 3965: 3956: 3947: 3938: 3929: 3920: 3911: 3904: 3900: 3894: 3879: 3873: 3866: 3862: 3856: 3849: 3845: 3839: 3832: 3828: 3822: 3815: 3811: 3805: 3798: 3794: 3788: 3773: 3771: 3763: 3756: 3752: 3751: 3746: 3745: 3738: 3731: 3726: 3719: 3715: 3711: 3707: 3703: 3698: 3694: 3690: 3685: 3681: 3677: 3671: 3662: 3655: 3651: 3646: 3639: 3635: 3630: 3623: 3617: 3610: 3606: 3602: 3598: 3593: 3586: 3580: 3566:on 2012-01-07 3565: 3561: 3557: 3551: 3542: 3535: 3531: 3527: 3523: 3516: 3507: 3497: 3488: 3479: 3470: 3462: 3458: 3454: 3453:"The Tax Gap" 3448: 3440: 3434: 3426: 3419: 3417: 3409: 3403: 3395: 3393:9780203500897 3389: 3385: 3384: 3376: 3369: 3364: 3357: 3353: 3348: 3341: 3335: 3328: 3322: 3314: 3307: 3299: 3292: 3285: 3279: 3271: 3258: 3251: 3243: 3236: 3232: 3221: 3218: 3216: 3213: 3211: 3208: 3206: 3203: 3201: 3198: 3196: 3193: 3191: 3188: 3186: 3185:Tax incidence 3183: 3181: 3178: 3176: 3173: 3171: 3170:Tax deduction 3168: 3166: 3163: 3161: 3158: 3155: 3152: 3150: 3147: 3145: 3142: 3140: 3137: 3134: 3131: 3129: 3126: 3124: 3121: 3119: 3116: 3113: 3110: 3108: 3105: 3104: 3095: 3092: 3090: 3087: 3085: 3082: 3080: 3077: 3075: 3072: 3071: 3055: 3052: 3049: 3047: 3036: 3035: 3031: 3028: 3025: 3023: 3012: 3011: 3007: 3004: 3001: 2999: 2988: 2987: 2983: 2980: 2977: 2975: 2964: 2963: 2959: 2956: 2953: 2951: 2940: 2939: 2935: 2932: 2929: 2927: 2916: 2915: 2911: 2908: 2905: 2903: 2892: 2891: 2887: 2884: 2881: 2879: 2868: 2867: 2863: 2860: 2857: 2855: 2844: 2843: 2839: 2836: 2833: 2831: 2820: 2819: 2815: 2812: 2809: 2807: 2796: 2795: 2791: 2788: 2785: 2783: 2772: 2771: 2767: 2764: 2761: 2759: 2748: 2747: 2743: 2740: 2737: 2735: 2724: 2723: 2719: 2716: 2713: 2711: 2700: 2699: 2695: 2692: 2689: 2687: 2676: 2675: 2671: 2668: 2665: 2663: 2652: 2651: 2647: 2644: 2641: 2639: 2628: 2627: 2623: 2620: 2617: 2615: 2604: 2603: 2599: 2596: 2593: 2591: 2580: 2579: 2575: 2572: 2569: 2567: 2556: 2555: 2551: 2548: 2545: 2543: 2532: 2531: 2527: 2524: 2521: 2519: 2508: 2507: 2503: 2500: 2497: 2495: 2484: 2483: 2479: 2476: 2473: 2471: 2460: 2459: 2455: 2452: 2449: 2447: 2436: 2435: 2431: 2428: 2425: 2423: 2412: 2411: 2407: 2404: 2401: 2399: 2388: 2387: 2379: 2374: 2369: 2366: 2365: 2362: 2360: 2356: 2347: 2344: 2335: 2333: 2329: 2325: 2321: 2311: 2309: 2305: 2296: 2287: 2285: 2279: 2277: 2276: 2271: 2267: 2263: 2252: 2250: 2244: 2240: 2236: 2232: 2227: 2224: 2223:The Economist 2220: 2214: 2209: 2207: 2201: 2197: 2195: 2185: 2176: 2175:challenging. 2172: 2168: 2164: 2161: 2159: 2154: 2144: 2139: 2137: 2136: 2129: 2124: 2119: 2117: 2112: 2108: 2104: 2097: 2093: 2091: 2087: 2083: 2079: 2073: 2071: 2066: 2063: 2058: 2054: 2052: 2051: 2046: 2036: 2034: 2030: 2026: 2017: 2016: 2011: 2006: 2003: 2002: 2000: 1999: 1994: 1991: 1987: 1986: 1985: 1981: 1976: 1972: 1962: 1956: 1952: 1951:tax avoidance 1948: 1947:1031 exchange 1944: 1941: 1937: 1936: 1935: 1932: 1930: 1925: 1923: 1917: 1909: 1904: 1898:United States 1895: 1892: 1888: 1886: 1882: 1872: 1868: 1860: 1847: 1844: 1840: 1837: 1833: 1832: 1831: 1827: 1823: 1819: 1815: 1806: 1797: 1795: 1791: 1787: 1783: 1779: 1778:gross tax gap 1769: 1767: 1766: 1761: 1755: 1747: 1738: 1736: 1735:tax resisters 1732: 1727: 1725: 1721: 1720: 1713: 1710: 1705: 1701: 1697: 1696:tax avoidance 1693: 1689: 1678: 1673: 1671: 1666: 1664: 1659: 1658: 1656: 1655: 1650: 1640: 1638: 1633: 1628: 1627: 1626: 1625: 1614: 1611: 1609: 1608:United States 1606: 1604: 1601: 1599: 1596: 1594: 1591: 1589: 1586: 1584: 1581: 1579: 1576: 1574: 1571: 1569: 1566: 1564: 1561: 1559: 1556: 1554: 1551: 1549: 1546: 1544: 1541: 1539: 1536: 1534: 1531: 1529: 1526: 1524: 1521: 1519: 1516: 1514: 1511: 1509: 1506: 1504: 1501: 1499: 1496: 1494: 1491: 1489: 1486: 1484: 1481: 1479: 1476: 1474: 1471: 1469: 1466: 1464: 1461: 1459: 1456: 1454: 1451: 1449: 1446: 1444: 1441: 1439: 1436: 1434: 1431: 1429: 1426: 1424: 1421: 1419: 1416: 1414: 1411: 1409: 1406: 1404: 1401: 1399: 1396: 1394: 1391: 1389: 1386: 1384: 1381: 1379: 1376: 1374: 1371: 1369: 1366: 1364: 1361: 1359: 1356: 1354: 1351: 1349: 1346: 1345: 1344: 1343: 1339: 1338: 1333: 1330: 1328: 1325: 1323: 1320: 1319: 1318: 1317: 1314:All Countries 1313: 1312: 1307: 1302: 1301: 1294: 1291: 1289: 1286: 1284: 1281: 1279: 1276: 1274: 1271: 1269: 1268:Tolerance tax 1266: 1264: 1261: 1259: 1256: 1254: 1251: 1249: 1246: 1244: 1241: 1239: 1236: 1234: 1231: 1230: 1227: 1222: 1221: 1209: 1206: 1203: 1200: 1197: 1194: 1191: 1188: 1185: 1182: 1181: 1180: 1179: 1175: 1174: 1169: 1166: 1164: 1161: 1159: 1156: 1154: 1151: 1149: 1146: 1144: 1141: 1140: 1139: 1138: 1134: 1133: 1125: 1124: 1117: 1114: 1112: 1109: 1107: 1104: 1102: 1099: 1097: 1094: 1090: 1087: 1085: 1082: 1081: 1080: 1077: 1075: 1072: 1070: 1067: 1066: 1063: 1058: 1057: 1050: 1047: 1045: 1042: 1040: 1037: 1035: 1032: 1030: 1027: 1025: 1022: 1020: 1017: 1015: 1012: 1010: 1007: 1005: 1002: 1000: 997: 994: 989: 987: 984: 982: 979: 977: 974: 973: 970: 969:International 965: 964: 957: 954: 952: 949: 947: 944: 942: 939: 937: 934: 930: 927: 925: 922: 920: 916: 913: 911: 908: 906: 903: 902: 901: 897: 894: 892: 889: 887: 884: 882: 879: 877: 874: 872: 871:Resource rent 869: 867: 864: 862: 859: 857: 854: 852: 849: 847: 844: 842: 839: 837: 834: 832: 829: 827: 824: 822: 819: 817: 814: 812: 809: 805: 802: 800: 797: 795: 792: 790: 787: 785: 782: 780: 777: 775: 772: 771: 770: 767: 763: 760: 758: 755: 753: 750: 748: 745: 743: 740: 738: 735: 733: 730: 729: 728: 725: 723: 720: 716: 713: 711: 708: 706: 703: 701: 698: 696: 693: 691: 688: 686: 683: 682: 681: 678: 674: 671: 670: 669: 668:Capital gains 666: 662: 659: 657: 654: 652: 649: 648: 647: 644: 642: 639: 637: 634: 632: 629: 627: 624: 623: 620: 615: 614: 603: 600: 598: 595: 593: 590: 588: 587:Panama Papers 585: 583: 580: 578: 575: 573: 570: 568: 565: 561: 558: 556: 555: 551: 550: 549: 546: 545: 544: 543: 539: 538: 533: 530: 528: 525: 523: 520: 518: 515: 512: 509: 507: 504: 502: 499: 498: 497: 496: 492: 491: 486: 483: 481: 478: 476: 473: 471: 468: 465: 462: 460: 457: 455: 454:Tax inversion 452: 451: 450: 449: 445: 444: 439: 436: 434: 431: 429: 426: 424: 421: 419: 416: 414: 411: 409: 406: 402: 399: 398: 397: 396:Tax avoidance 394: 393: 392: 391: 387: 386: 381: 380:Noncompliance 376: 375: 368: 365: 363: 360: 358: 357:Tax collector 355: 353: 350: 348: 345: 343: 340: 338: 337:Tax residence 335: 333: 330: 328: 325: 323: 320: 318: 315: 313: 310: 308: 307:Revenue stamp 305: 303: 300: 299: 296: 291: 290: 279: 276: 274: 271: 269: 266: 264: 261: 259: 256: 255: 254: 253: 249: 248: 243: 240: 238: 235: 233: 230: 228: 225: 223: 222:Tax incidence 220: 218: 217:Excess burden 215: 213: 210: 209: 208: 207: 203: 202: 197: 192: 191: 184: 181: 179: 176: 174: 171: 169: 166: 164: 161: 159: 156: 154: 151: 149: 146: 144: 143:Tax incentive 141: 139: 138:Tax advantage 136: 134: 131: 129: 126: 124: 121: 119: 116: 114: 111: 109: 106: 104: 101: 99: 98:Tax threshold 96: 92: 89: 88: 87: 84: 82: 79: 77: 74: 72: 69: 67: 64: 62: 59: 58: 55: 50: 49: 46: 45:fiscal policy 43:An aspect of 42: 41: 37: 33: 32: 29: 26: 25: 21: 20: 5697:Solicitation 5632:Prostitution 5622:Masturbation 5453:Lèse-majesté 5442:Against the 5237:Embezzlement 5126:Manslaughter 5111:Intimidation 4949:jurisdiction 4946: 4865: 4838:Irwin Schiff 4717:Mau movement 4712:Johnson cult 4636:Mejba Revolt 4562: 4418: 4411: 4404: 4397: 4390: 4234:Gift economy 4128:The Guardian 4111: 4069: 4058:. Retrieved 4055:www.insee.fr 4054: 4045: 4036: 4027: 4018: 4001: 3992: 3973: 3964: 3955: 3946: 3937: 3928: 3919: 3910: 3893: 3882:. Retrieved 3880:. 2012-06-26 3872: 3855: 3838: 3821: 3804: 3787: 3776:. Retrieved 3769: 3762: 3754: 3748: 3742: 3737: 3729: 3725: 3717: 3713: 3701: 3688: 3675: 3670: 3661: 3649: 3645: 3629: 3621: 3616: 3592: 3584: 3579: 3568:. Retrieved 3564:the original 3550: 3541: 3533: 3525: 3515: 3506: 3496: 3487: 3478: 3469: 3456: 3447: 3433: 3424: 3402: 3382: 3375: 3363: 3355: 3347: 3334: 3321: 3312: 3306: 3297: 3291: 3278: 3257:cite journal 3248: 3235: 3190:Tax loophole 3107:Black market 2353: 2341: 2324:nuclear arms 2319: 2317: 2301: 2283: 2280: 2273: 2265: 2261: 2258: 2248: 2245: 2241: 2237: 2233: 2229: 2222: 2219:Denis Healey 2216: 2212: 2205: 2202: 2198: 2193: 2190: 2173: 2169: 2165: 2162: 2155: 2151: 2141: 2133: 2131: 2126: 2121: 2115: 2110: 2106: 2102: 2099: 2095: 2089: 2085: 2081: 2077: 2075: 2069: 2067: 2061: 2059: 2055: 2048: 2044: 2042: 2028: 2024: 2021: 2013: 1996: 1983: 1978: 1974: 1960: 1954: 1950: 1939: 1933: 1928: 1926: 1921: 1919: 1889: 1878: 1869: 1865: 1828: 1824: 1820: 1816: 1812: 1803: 1793: 1789: 1785: 1781: 1777: 1775: 1764: 1756: 1752: 1728: 1717: 1714: 1687: 1686: 1568:South Africa 1163:Joel Slemrod 831:Hypothecated 799:Sugary drink 673:Expatriation 552: 470:Double Irish 433:Black market 379: 278:Proportional 227:Laffer curve 212:Price effect 5602:Fornication 5519:Obstruction 5499:Compounding 5307:Tax evasion 5056:Child abuse 4970:Misdemeanor 4752:Women's War 4692:Beit Sahour 4616:Dog Tax War 4493:Rappenkrieg 4360:Peacemakers 4264:Tax evasion 4124:The Tax Gap 4037:Le Monde.fr 3865:§ 6531 3848:§ 7203 3831:§ 6501 3797:§ 6651 3710:§ 6702 3684:§ 7201 3638:§ 7206 3609:§ 3571 3601:§ 7201 3180:Tax farming 3114:(Australia) 2566:Netherlands 2377:per GDP (%) 2372:(billion €) 2080:arise from 1940:tax evasion 1794:net tax gap 1700:tax evasion 1583:Switzerland 1548:Philippines 1523:New Zealand 1518:Netherlands 1158:Ronen Palan 896:User charge 715:Value-added 680:Consumption 592:Swiss Leaks 480:Single Malt 418:Tax shelter 408:Tax evasion 367:Tax farming 352:Tax shelter 268:Progressive 232:Optimal tax 133:Tax amnesty 128:Tax holiday 86:Tax bracket 71:Tax revenue 5739:Categories 5710:WikiSource 5692:Incitement 5687:Conspiracy 5562:Bestiality 5514:Misprision 5478:Subversion 5432:War crimes 5427:Usurpation 5354:Corruption 5232:Cybercrime 5116:Kidnapping 5096:Hate crime 5086:Harassment 5066:Defamation 5020:Law portal 4995:Corruption 4985:Indictable 4965:Infraction 4737:Salt March 4432:by century 4285:Addiopizzo 4060:2020-10-27 3941:27 TC 331. 3884:2014-01-29 3778:2013-07-03 3622:Tax Crimes 3570:2013-07-03 3356:T Magazine 3227:References 3205:Tax reform 3195:Tax patent 3128:e-commerce 2998:Luxembourg 2290:UK tax gap 2047:Doctrine ( 2029:assessment 1998:actus reus 1493:Kazakhstan 1378:Bangladesh 1373:Azerbaijan 1306:By country 1263:Temple tax 1233:Church tax 1116:ATA Carnet 1101:Free trade 1096:Tariff war 1024:Tax treaty 905:Congestion 846:Land value 737:Eco-tariff 705:Television 661:Solidarity 641:Ad valorem 501:Tax havens 332:Tax shield 327:Tax refund 295:Collection 273:Regressive 148:Tax reform 5720:Wikiquote 5662:Voyeurism 5642:Pederasty 5627:Obscenity 5468:Secession 5463:Espionage 5422:Terrorism 5384:Smuggling 5322:Vandalism 5302:Smuggling 5242:Extortion 5217:Blackmail 5130:corporate 4936:Types of 4875:arguments 4856:Tax haven 4732:Turra Coo 4656:Tithe War 4537:in Moscow 4535:Salt Riot 4430:Campaigns 4365:Planka.nu 4244:Rebellion 3914:70 TC 57. 3741:See also 3697:§ 61 3175:Tax exile 3068:By region 2902:Lithuania 1573:Sri Lanka 1538:Palestine 1498:Lithuania 1463:Indonesia 1448:Hong Kong 1368:Australia 1358:Argentina 1226:Religious 1014:Spahn tax 1009:Tobin tax 861:Pigouvian 779:Cigarette 752:Severance 685:Departure 493:Locations 446:Corporate 428:Smuggling 196:Economics 118:Tax shift 113:Deduction 103:Exemption 5725:Wikinews 5582:Adultery 5552:Poaching 5488:Against 5473:Sedition 5417:Regicide 5369:Genocide 5344:Apostasy 5326:Mischief 5262:Gambling 5227:Burglary 5198:property 5196:Against 5180:Stabbing 5175:Stalking 5158:Homicide 5121:Menacing 5101:Homicide 4885:Tax riot 4677:Agbekoya 4531:in Spain 4514:Angelets 3530:Archived 3461:Archived 3149:Eva Joly 3063:See also 2926:Slovenia 2854:Bulgaria 2830:Slovakia 2710:Portugal 2380:Tax gap 2375:Tax gap 2370:Tax gap 2082:innocent 2015:mens rea 1842:decline. 1788:and the 1760:mens rea 1593:Tanzania 1558:Portugal 1533:Pakistan 1413:Colombia 1393:Bulgaria 1258:Leibzoll 1135:Academic 1128:Research 946:Windfall 886:Turnover 866:Property 816:Georgist 762:Stumpage 757:Steering 742:Landfill 722:Dividend 646:Aviation 636:Per unit 631:Indirect 322:Tax lien 258:Tax rate 237:Theories 91:Flat tax 54:Policies 28:Taxation 5682:Attempt 5524:Perjury 5490:justice 5458:Treason 5401:smoking 5397:alcohol 5364:Dueling 5349:Begging 5297:Robbery 5277:Looting 5272:Larceny 5252:Forgery 5222:Bribery 5185:Torture 5170:Robbery 5128: ( 5081:Frameup 5051:Battery 5046:Assault 4980:Summary 4958:Classes 4451:Harelle 4222:Methods 3457:irs.gov 3300:(30/1). 3100:General 3022:Estonia 2878:Croatia 2806:Ireland 2758:Hungary 2734:Finland 2686:Austria 2662:Romania 2614:Denmark 2542:Belgium 2422:Germany 2367:Country 2068:In the 2025:payment 1883:. Many 1772:Tax gap 1613:Uruguay 1513:Namibia 1508:Morocco 1473:Ireland 1453:Iceland 1438:Germany 1428:Finland 1423:Denmark 1418:Croatia 1363:Armenia 1353:Algeria 1348:Albania 995:(CCCTB) 856:Payroll 811:General 804:Tobacco 774:Alcohol 710:Tourist 656:Landing 388:General 123:Tax cut 81:Tax law 5612:Incest 5587:Bigamy 5412:Piracy 5399:, and 5282:Payola 5146:felony 5141:Murder 5136:Mayhem 4990:Hybrid 4975:Felony 4565:affair 4563:Gaspee 4229:Barter 4190:Topics 3901: 3863: 3846: 3829: 3812: 3795: 3708: 3695: 3682: 3636: 3607: 3599: 3390: 3043: 3032:135,4 3019: 2995: 2984:302,9 2974:Cyprus 2971: 2960:214,6 2950:Latvia 2947: 2936:109,8 2923: 2912:187,4 2899: 2888:139,9 2875: 2864:197,6 2851: 2840:125,0 2827: 2803: 2779: 2768:171,7 2755: 2731: 2720:103,1 2707: 2683: 2672:262,0 2659: 2638:Sweden 2635: 2611: 2600:235,7 2590:Greece 2587: 2563: 2539: 2528:181,0 2518:Poland 2515: 2491: 2467: 2446:France 2443: 2419: 2408:172,3 2395: 2350:Europe 2343:France 2338:France 1588:Taiwan 1578:Sweden 1563:Russia 1553:Poland 1528:Norway 1478:Israel 1443:Greece 1433:France 1403:Canada 1388:Brazil 1383:Bhutan 1278:Kharaj 1186:(ITEP) 1089:Export 1084:Import 1079:Tariff 1069:Custom 956:Wealth 881:Surtax 876:Single 851:Luxury 836:Income 769:Excise 732:Carbon 626:Direct 513:(OFCs) 466:(BEPS) 178:Unions 108:Credit 5444:state 5393:drugs 5312:Theft 5257:Fraud 5207:Arson 4938:crime 4384:Media 4375:Zuism 4078:(PDF) 4010:(PDF) 3980: 3730:Cheek 3501:2009. 3245:(PDF) 3053:25,42 3046:Malta 3029:16,99 3008:60,7 2981:21,61 2957:20,03 2933:16,28 2909:24,36 2885:18,43 2861:24,20 2837:18,52 2816:49,7 2813:10,57 2792:87,6 2789:14,15 2765:18,78 2744:69,8 2741:10,92 2717:16,09 2696:48,7 2669:29,51 2648:40,9 2624:74,2 2621:12,84 2597:26,11 2576:38,5 2552:93,5 2549:14,99 2525:21,66 2504:85,4 2501:14,71 2494:Spain 2480:43,1 2456:61,0 2453:11,09 2450:117,9 2432:44,0 2429:10,10 2426:125,1 2405:23,28 2402:190,9 2398:Italy 2332:judge 2090:wrong 2070:Cheek 2062:Cheek 2045:Cheek 1988:the " 1503:Malta 1488:Japan 1483:Italy 1458:India 1408:China 1293:Zakat 1288:Nisab 1283:Khums 1273:Jizya 1248:Tithe 1243:Teind 1204:(TJN) 1190:Oxfam 1062:Trade 981:ATTAC 700:Stamp 695:Sales 690:Hotel 619:Types 5637:Rape 4761:21st 4670:20th 4604:19th 4545:18th 4507:17th 4481:16th 4465:15th 4439:14th 3982:U.S. 3897:See 3859:See 3842:See 3825:See 3808:See 3791:See 3388:ISBN 3270:help 3005:7,98 2738:10,7 2714:11,0 2693:8,25 2690:12,9 2666:16,2 2645:8,07 2642:16,9 2618:17,5 2594:19,9 2573:8,29 2570:22,2 2546:30,4 2522:34,6 2498:60,0 2477:9,63 2474:87,5 2304:HMRC 2012:the 1995:the 1953:(or 1792:The 1784:the 1733:and 1543:Peru 1468:Iran 1210:(US) 1198:(US) 1192:(UK) 1074:Duty 924:Toll 919:GNSS 915:Road 910:Fuel 821:Gift 789:Meat 485:CAIA 263:Flat 3985:625 3978:240 3050:0,9 3026:1,4 3002:1,6 2978:1,6 2954:1,7 2930:2,6 2906:3,1 2882:3,5 2858:3,8 2834:5,4 2810:6,9 2786:8,8 2762:9,1 2272:in 2078:not 1704:tax 1692:tax 1398:BVI 900:fee 891:Use 794:Sin 784:Fat 5741:: 5395:, 5324:, 4877:/ 4849:/ 4845:/ 4116:– 4053:. 4035:. 3558:. 3528:. 3524:. 3455:. 3415:^ 3354:. 3261:: 3259:}} 3255:{{ 3056:- 2308:UK 2278:. 2221:, 2208:. 2196:. 1726:. 5403:) 5132:) 4929:e 4922:t 4915:v 4881:) 4873:( 4209:. 4175:e 4168:t 4161:v 4063:. 4012:. 3905:. 3887:. 3867:. 3850:. 3833:. 3816:. 3799:. 3781:. 3640:. 3611:. 3573:. 3441:. 3427:. 3396:. 3358:. 3272:) 3268:( 2118:. 1676:e 1669:t 1662:v 917:/ 898:/

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.