Tax evasion - Knowledge (XXG)

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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,

1795: 1983: 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." 54: 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. 2019: 2256: 1929:

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.

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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, 6307: 1662: 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. 1747: 1650: 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. 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 " 3570: 2337:

The IRS estimates that the 2001 tax gap was $ 345 billion and for 2006 it 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 reported to

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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

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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

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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

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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,

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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)

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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

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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.

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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

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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.

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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.

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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. 998: 2066:

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

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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 2371: 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

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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.

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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

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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)).

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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.

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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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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."

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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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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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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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like the United States and Canada where sub-national jurisdictions charge varying rates of VAT or sales tax.

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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

1630: 1530: 1525: 1470: 1455: 1445: 1440: 1435: 1380: 1370: 1365: 1349: 1219: 1165: 968: 476: 6287: 6006: 5776: 5630: 5625: 5253: 4913: 4595: 4455: 4400: 4224: 4156: 3543: 3354: 3346: 3095: 3033: 2810: 2752: 2599: 1987: 1605: 1595: 1580: 1570: 1545: 1495: 1460: 1450: 1420: 1405: 1400: 1255: 1170: 958: 922: 843: 722: 78: 3071: 440: 2725:"Of democratic governance and revenue: Participatory institutions and tax generation in Brazil" 6095: 5974: 5838: 5809: 5589: 5533: 4643: 4590: 4418: 4413: 4325: 4123: 3304: 3265: 3226: 3216: 3180: 2932: 2849: 2802: 2744: 2703: 2611: 2607: 2486: 2426: 2411: 2396: 2141: 2107: 2068: 1845:. Smugglers do not pay duty since the transport is covert, so no customs declaration is made. 1827: 1775: 1735: 1678: 1520: 1505: 1500: 1475: 1425: 1225: 936: 888: 828: 744: 685: 397: 364: 170: 3947: 2724: 6134: 6129: 6085: 6080: 6063: 5924: 5905: 5900: 5685: 5650: 5495: 5363: 5192: 4977: 4687: 4658: 4545: 4475: 4465: 4445: 4146: 4113: 3946: 3535: 3338: 3296: 3257: 3172: 3061:, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia. 3023: 3015: 2924: 2841: 2794: 2736: 2655: 2589: 2581: 2031: 1994:

Tax evasion is a crime in almost all developed countries, and the guilty party is liable to

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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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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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The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay

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Sandmo, Agnar (2005). "The Theory of Tax Evasion: A Retrospective View".

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Global Forum on Transparency and Exchange of Information for Tax Purposes

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Commission for the Prevention of Corruption of the Republic of Slovenia

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Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel (2019-06-01).

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Tax Evasion & Whistleblowers: Curious Policy or Durable Strategy?

1886: 1811:), hence not paying taxes would be more economical in their opinion. 1295: 1106: 1101: 1096: 898: 786: 3342: 1778:, the level of income and dissatisfaction with government. The U.S. 4151: 2699:

Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis

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and its subsidiary Cotecna are in business to prevent evasion of

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Cotecna was also found to have bribed Pakistan's prime minister

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A "Lion's Mouth" postbox for anonymous denunciations at the

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Special Investigation Service of the Republic of Lithuania

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Touchton, Michael; Wampler, Brian; Peixoto, Tiago (2021).

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appears to have reduced tax evasion in the United States.

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International Association of Anti-Corruption Authorities

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Size, Causes and Consequences of the Underground Economy

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

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throughout the world, with the notable exception of the

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Tax evasion is an activity commonly associated with the

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system, risk management" to take over the inspections.

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Tax Law: International & Comparative Tax eJournal.

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Governance and Economic Management Assistance Program

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Independent Commission Against Corruption (Hong Kong)

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Hood, C. (1986) Privatizing UK tax Law Enforcement?,

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International Consortium of Investigative Journalists

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European Union Common Consolidated Corporate Tax Base

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Anti-corruption and Economic Malpractice Observatory

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Citizen's Charter and Grievance Redressal Bill 2011

4942: 4933: 4726: 4680: 4671: 4626: 4528: 4369: 4360: 4339: 4303: 3776:[Norway affected by European tax scandal]. 3159:Allingham, Michael G.; Sandmo, Agnar (1972-11-01). 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: 4065:"Tax Gap for Tax Year 2006 Overview Jan. 6, 2012" 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" 1708:is an illegal attempt to lessen the payment of 4920:Central Steering Committee for Anti-Corruption 4787:Fiji Independent Commission Against Corruption 4718:UNCAC Coalition of Civil Society Organisations 3215:. Sydney: Australian Tax Research Foundation. 2911:Kinsey, Karyl A.; Grasmick, Harold G. (1993). 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). 2324:Financial Crimes Enforcement Network (FinCEN) 1686: 8: 5141:Conscientious objection to military taxation 5023:United Nations Convention against Corruption 5003:Inter-American Convention Against Corruption 3528:American Economic Journal: Applied Economics 3161:"Income tax evasion: a theoretical analysis" 2641:"Crime and Punishment: An Economic Approach" 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" 3492:"Pakistan: Bhutto Sentenced In Switzerland" 3439:"NBR showcauses Cotecna on car import scam" 2567:"Money at the Docks of Tax Havens: A Guide" 5872: 5858: 5850: 5379: 5357:The Cold War and the Income Tax: A Protest 5118: 5104: 5096: 4939: 4908:National Anti-Corruption Bureau of Ukraine 4804:Corruption Prevention and Combating Bureau 4677: 4366: 4288: 4274: 4266: 3871:. HM Revenue & Customs. 14 June 2018. 3774:"Norge rammet av europeisk skatteskandale" 3560:In re 116 taxman.com 878 (AAR - New Delhi) 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 1693: 1679: 1328: 1149: 402: 218: 36: 5146:List of historical acts of tax resistance 4150: 4117: 3320: 3318: 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 3212:The effects of tax reform on tax evasion 2205:Germany, France, Italy, Denmark, Belgium 1936: 1852: 1830:commensurate with a lower rate of duty. 1745: 4880:Sierra Leone Anti-corruption Commission 4745:Anti-Corruption Commission (Bangladesh) 2479: 1357: 1331: 1193: 1152: 557: 510: 463: 405: 267: 221: 44: 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 4188: 4177: 2992:from the original on August 26, 2022. 2547: 2536: 2516:. Journal of Applied Psychology: 4–5. 2084:Société Générale De Surveillance S. A. 5732:Campaign Against Home and Water Taxes 5524:Revolt of the Comuneros (New Granada) 4832:Anti-Corruption Commission of Myanmar 4774:Commission Against Corruption (Macau) 4703:International Anti-Corruption Academy 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 7: 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). 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 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?" 2407:Tax information exchange agreements 1895:sales taxes at the provincial level 5514:No taxation without representation 4698:Group of States Against Corruption 3502:from the original on 17 April 2019 2929:10.1111/j.1467-9930.1993.tb00111.x 1869:(VAT) emerged as a modern form of 1758:In 1968, Nobel laureate economist 25: 5712:Anti-austerity movement in Greece 4874:Investigative Committee of Russia 4222:collected news and commentary at 4211:collected news and commentary at 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" 1899:a single tax combining both forms 1017:Global minimum corporate tax rate 6306: 6305: 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 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 4077:from the original on 2019-12-10 3810:from the original on 2018-10-20 3754:from the original on 2018-11-11 3725:from the original on 2018-11-10 3461:"PSI system likely to continue" 3406:from the original on 2022-01-12 3365:from the original on 2018-06-02 3191:from the original on 2021-04-26 2943:from the original on 2021-12-18 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 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 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 2454:Journal of Economic Literature 2171:Mohammed bin Rashid al-Maktoum 1750:The ratio of German assets in 1340:List of countries by tax rates 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). 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 1807:well as firms (tax filling, 615:United States as a tax haven 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 2286:Chancellor of the Exchequer 1962:Corruption by tax officials 6353: 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: 529:Offshore financial centres 419:Repatriation tax avoidance 29: 6296: 5468:Revolt of the va-nu-pieds 5416:Cornish Rebellion of 1497 5041:2011 Azerbaijani protests 4518:Offshore financial centre 4321:Interest group corruption 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 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 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). 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 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 6288:White-collar crime 6154: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 6319: 6318: 6057: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 6344: 6337:Informal economy 6309: 6308: 5889:Business-related 5874: 5867: 5860: 5851: 5686:Vedaranyam March 5651:Kheda Satyagraha 5565:House Tax Hartal 5496:Boston Tea Party 5400:Peasants' Revolt 5380: 5364:Vyborg Manifesto 5193:Self-sufficiency 5120: 5113: 5106: 5097: 4940: 4678: 4659:Vote suppression 4546:Crony capitalism 4476:Hawala and crime 4466:Money laundering 4446:Graft (politics) 4426:Confidence trick 4367: 4361:Forms or aspects 4290: 4283: 4276: 4267: 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:. 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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: 4186: 4176: 4170: 4168: 4140: 4139: 4135: 4099: 4098: 4089: 4080: 4078: 4074: 4067: 4063: 4062: 4058: 4048: 4046: 4032: 4031: 4027: 4018: 4016: 4007: 4006: 4002: 3993: 3991: 3982: 3981: 3977: 3972: 3968: 3958: 3956: 3944: 3943: 3939: 3929: 3927: 3914: 3913: 3909: 3896: 3895: 3891: 3881: 3879: 3875: 3868: 3864: 3863: 3859: 3849: 3847: 3843: 3832: 3827: 3826: 3822: 3813: 3811: 3797: 3796: 3792: 3783: 3781: 3771: 3770: 3766: 3757: 3755: 3742: 3741: 3737: 3728: 3726: 3712: 3711: 3707: 3698: 3696: 3689:cumex-files.com 3683: 3682: 3678: 3668: 3666: 3653: 3652: 3648: 3638: 3636: 3629:Middle East Eye 3623: 3622: 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6215: 6214: 6207:Counterfeiting 6204: 6199: 6193: 6191: 6187: 6186: 6184: 6183: 6178: 6173: 6168: 6163: 6157: 6155: 6151: 6150: 6148: 6147: 6142: 6137: 6132: 6127: 6122: 6117: 6112: 6107: 6102: 6093: 6088: 6083: 6078: 6073: 6072: 6071: 6060: 6058: 6054: 6053: 6051: 6050: 6045: 6040: 6034: 6032: 6031:Family-related 6028: 6027: 6025: 6024: 6019: 6014: 6009: 6004: 5999: 5994: 5989: 5988: 5987: 5982: 5972: 5967: 5962: 5957: 5952: 5947: 5942: 5937: 5932: 5927: 5922: 5917: 5915:Pharmaceutical 5908: 5903: 5898: 5892: 5890: 5886: 5885: 5879: 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 5125: 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: 4295: 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: 24: 14: 13: 10: 9: 6: 4: 3: 2: 6349: 6338: 6335: 6333: 6330: 6329: 6327: 6312: 6304: 6302: 6299: 6298: 6295: 6289: 6286: 6284: 6281: 6279: 6276: 6274: 6271: 6267: 6264: 6262: 6259: 6258: 6257: 6254: 6250: 6247: 6246: 6245: 6244:Mail and wire 6242: 6240: 6239:Impersonation 6237: 6235: 6232: 6230: 6229:Fraud factory 6227: 6225: 6222: 6220: 6217: 6213: 6210: 6209: 6208: 6205: 6203: 6200: 6198: 6195: 6194: 6192: 6188: 6182: 6179: 6177: 6174: 6172: 6169: 6167: 6164: 6162: 6159: 6158: 6156: 6152: 6146: 6143: 6141: 6140:Shill bidding 6138: 6136: 6133: 6131: 6128: 6126: 6123: 6121: 6118: 6116: 6113: 6111: 6108: 6106: 6103: 6101: 6097: 6094: 6092: 6089: 6087: 6084: 6082: 6079: 6077: 6074: 6070: 6067: 6066: 6065: 6062: 6061: 6059: 6055: 6049: 6046: 6044: 6041: 6039: 6036: 6035: 6033: 6029: 6023: 6020: 6018: 6015: 6013: 6012:Telemarketing 6010: 6008: 6005: 6003: 6000: 5998: 5995: 5993: 5990: 5986: 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: 4202: 4194: 4181: 4166: 4162: 4158: 4153: 4148: 4144: 4137: 4134: 4129: 4125: 4120: 4115: 4111: 4107: 4103: 4096: 4094: 4092: 4088: 4073: 4066: 4060: 4057: 4044: 4040: 4036: 4029: 4026: 4014: 4010: 4004: 4001: 3990:on 2024-05-31 3989: 3985: 3979: 3976: 3970: 3967: 3954: 3949: 3941: 3938: 3925: 3921: 3917: 3911: 3908: 3903: 3899: 3893: 3890: 3874: 3867: 3861: 3858: 3842: 3838: 3831: 3824: 3821: 3809: 3806:(in French). 3805: 3801: 3794: 3791: 3779: 3775: 3768: 3765: 3753: 3750:(in Danish). 3749: 3745: 3739: 3736: 3724: 3720: 3716: 3709: 3706: 3695:on 2018-10-18 3694: 3690: 3686: 3680: 3677: 3664: 3660: 3656: 3650: 3647: 3634: 3630: 3626: 3620: 3617: 3604: 3600: 3596: 3590: 3587: 3572: 3566: 3563: 3557: 3554: 3549: 3545: 3541: 3537: 3533: 3529: 3522: 3520: 3518: 3514: 3501: 3497: 3493: 3486: 3483: 3470: 3466: 3462: 3456: 3453: 3448: 3444: 3440: 3434: 3431: 3427: 3421: 3418: 3405: 3401: 3400:The Telegraph 3396: 3388: 3385: 3379: 3376: 3364: 3360: 3356: 3352: 3348: 3344: 3340: 3337:(1): 217–25. 3336: 3332: 3328: 3321: 3319: 3315: 3310: 3306: 3302: 3298: 3294: 3290: 3286: 3279: 3276: 3271: 3267: 3263: 3259: 3255: 3251: 3247: 3240: 3237: 3232: 3228: 3224: 3222:0-949482-23-4 3218: 3214: 3213: 3205: 3202: 3190: 3186: 3182: 3178: 3174: 3170: 3166: 3162: 3155: 3152: 3144: 3137: 3130: 3127: 3123: 3117: 3114: 3109: 3105: 3101: 3097: 3091: 3088: 3077: 3073: 3067: 3064: 3060: 3054: 3052: 3050: 3048: 3044: 3039: 3035: 3030: 3025: 3021: 3017: 3013: 3009: 3002: 2999: 2995: 2991: 2987: 2983: 2976: 2973: 2970: 2966: 2963: 2957: 2954: 2942: 2938: 2934: 2930: 2926: 2922: 2918: 2914: 2907: 2904: 2892: 2888: 2884: 2877: 2875: 2871: 2859: 2855: 2851: 2847: 2843: 2839: 2835: 2831: 2824: 2821: 2816: 2812: 2808: 2804: 2800: 2796: 2792: 2788: 2784: 2777: 2774: 2762: 2758: 2754: 2750: 2746: 2742: 2738: 2734: 2730: 2726: 2719: 2716: 2711: 2705: 2701: 2700: 2692: 2689: 2683: 2680: 2665: 2661: 2657: 2653: 2649: 2642: 2635: 2632: 2617: 2613: 2609: 2605: 2601: 2596: 2591: 2587: 2583: 2579: 2575: 2568: 2561: 2558: 2553: 2540: 2533: 2519: 2512: 2505: 2502: 2498: 2495: 2491: 2488: 2483: 2480: 2474: 2469: 2465: 2461: 2460:Emmanuel Saez 2458: 2455: 2451: 2450:Slemrod, Joel 2448: 2447: 2443: 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: 2354: 2352: 2350: 2349:Panama Papers 2341: 2339: 2332: 2330: 2327: 2325: 2321: 2315: 2313: 2308: 2303: 2296:United States 2295: 2293: 2290: 2287: 2282: 2280: 2276: 2273:In 2013, the 2271: 2269: 2268:tax avoidance 2265: 2257: 2250: 2248: 2246: 2245:Panama Papers 2242: 2238: 2230: 2227: 2219: 2217: 2212: 2204: 2199: 2197: 2194: 2190: 2185: 2182: 2180: 2176: 2172: 2168: 2164: 2160: 2152: 2143: 2134: 2129: 2124: 2122: 2120: 2115: 2113: 2109: 2108:WTO valuation 2105: 2101: 2095: 2093: 2089: 2085: 2081: 2074: 2072: 2070: 2064: 2061: 2056: 2048: 2046: 2043: 2041: 2037: 2036:privatization 2033: 2025: 2024:Doge's Palace 2020: 2013: 2011: 2007: 2005: 2001: 1997: 1989: 1984: 1977: 1975: 1973: 1969: 1961: 1959: 1957: 1952: 1949: 1939: 1932: 1930: 1923: 1921: 1917: 1915: 1910: 1907: 1906:jurisdictions 1902: 1900: 1896: 1892: 1888: 1884: 1880: 1876: 1875:United States 1872: 1868: 1860: 1855: 1848: 1846: 1844: 1840: 1833: 1831: 1829: 1825: 1821: 1814: 1812: 1810: 1804: 1796: 1789: 1787: 1783: 1781: 1777: 1773: 1767: 1765: 1761: 1753: 1748: 1741: 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: 1356: 1351: 1348: 1346: 1343: 1341: 1338: 1337: 1336: 1335: 1332:All 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