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,

1790: 1978: 2242:"), 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: 1761:, 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. 2014: 2251: 1924:

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

2261:, 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, 6302: 1657: 2309:(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. 1742: 1645: 1715:, 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. 2321:, 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. 2101:– 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 " 3565: 2332:

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.

1953:, 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. 1780:

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.

2001:, 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. 2061:

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.

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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

1625: 1525: 1520: 1465: 1450: 1440: 1435: 1430: 1375: 1365: 1360: 1344: 1214: 1160: 968: 476: 6282: 6001: 5771: 5625: 5620: 5248: 4908: 4590: 4450: 4395: 4219: 4151: 3538: 3349: 3341: 3090: 3028: 2805: 2747: 2594: 1982: 1600: 1590: 1575: 1565: 1540: 1490: 1455: 1445: 1415: 1400: 1395: 1250: 1165: 958: 922: 843: 722: 78: 3066: 440: 2720:"Of democratic governance and revenue: Participatory institutions and tax generation in Brazil" 6090: 5969: 5833: 5804: 5584: 5528: 4638: 4585: 4413: 4408: 4320: 4118: 3299: 3260: 3221: 3211: 3175: 2927: 2844: 2797: 2739: 2698: 2606: 2602: 2481: 2421: 2406: 2391: 2136: 2102: 2063: 1840:. Smugglers do not pay duty since the transport is covert, so no customs declaration is made. 1822: 1770: 1730: 1673: 1515: 1500: 1495: 1470: 1420: 1220: 936: 888: 828: 744: 685: 397: 364: 170: 3942: 2719: 6129: 6124: 6080: 6075: 6058: 5919: 5900: 5895: 5680: 5645: 5490: 5358: 5187: 4972: 4682: 4653: 4540: 4470: 4460: 4440: 4141: 4108: 3941: 3530: 3333: 3291: 3252: 3167: 3056:, unpublished MBA dissertation, Graduate School of Management, Monash University, Australia. 3018: 3010: 2919: 2836: 2789: 2731: 2650: 2584: 2576: 2026: 1989:

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?

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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

4937: 4928: 4721: 4675: 4666: 4621: 4523: 4364: 4355: 4334: 4298: 3771:[Norway affected by European tax scandal]. 3154:Allingham, Michael G.; Sandmo, Agnar (1972-11-01). 5279:National War Tax Resistance Coordinating Committee 3940:Ames, Jonathan; Gibb, Frances (14 December 2015). 3710:"Germany fears huge losses in massive tax scandal" 3388: 4060:"Tax Gap for Tax Year 2006 Overview Jan. 6, 2012" 1904:are technically breaking the law in most cases. 3943:"Lawyers and tradesmen caught in tax clampdown" 3390:"HMRC opens 16 criminal cases over tax evasion" 1703:is an illegal attempt to lessen the payment of 4915:Central Steering Committee for Anti-Corruption 4782:Fiji Independent Commission Against Corruption 4713:UNCAC Coalition of Civil Society Organisations 3210:. Sydney: Australian Tax Research Foundation. 2906:Kinsey, Karyl A.; Grasmick, Harold G. (1993). 1936:The size of the shadow economy in Europe, 2011 5860: 5106: 4276: 3048: 3046: 3044: 3042: 2975:Lopez, German; Wu, Ashley (August 26, 2022). 2319:Financial Crimes Enforcement Network (FinCEN) 1681: 8: 5136:Conscientious objection to military taxation 5018:United Nations Convention against Corruption 4998:Inter-American Convention Against Corruption 3523:American Economic Journal: Applied Economics 3156:"Income tax evasion: a theoretical analysis" 2636:"Crime and Punishment: An Economic Approach" 1860:During the second half of the 20th century, 5056:Movement for Peace with Justice and Dignity 4891:Anti-Corruption and Civil Rights Commission 4735:Australian Criminal Intelligence Commission 4030:"Tax Cheats Cost U.S. hundreds of billions" 3487:"Pakistan: Bhutto Sentenced In Switzerland" 3434:"NBR showcauses Cotecna on car import scam" 2562:"Money at the Docks of Tax Havens: A Guide" 5867: 5853: 5845: 5374: 5352:The Cold War and the Income Tax: A Protest 5113: 5099: 5091: 4934: 4903:National Anti-Corruption Bureau of Ukraine 4799:Corruption Prevention and Combating Bureau 4672: 4361: 4283: 4269: 4261: 3866:. HM Revenue & Customs. 14 June 2018. 3769:"Norge rammet av europeisk skatteskandale" 3555:In re 116 taxman.com 878 (AAR - New Delhi) 2447:. 2019. "Tax Compliance and Enforcement." 1884:uses both a VAT at the federal level (the 1844:Evasion of value-added tax and sales taxes 1688: 1674: 1323: 1144: 402: 218: 36: 5141:List of historical acts of tax resistance 4145: 4112: 3315: 3313: 3022: 2876:Cebula, Richard; Feige, Edgar L. (n.d.). 2871: 2869: 2588: 2095:Bureau Veritas BIVAC (Bangladesh) Limited 1197:Institute on Taxation and Economic Policy 4833:Independent Corrupt Practices Commission 3207:The effects of tax reform on tax evasion 2200:Germany, France, Italy, Denmark, Belgium 1931: 1847: 1825:commensurate with a lower rate of duty. 1740: 4875:Sierra Leone Anti-corruption Commission 4740:Anti-Corruption Commission (Bangladesh) 2474: 1352: 1326: 1188: 1147: 557: 510: 463: 405: 267: 221: 44: 5284:Northern California War Tax Resistance 5274:National Campaign for a Peace Tax Fund 4963:Freedom of information laws by country 4880:Corrupt Practices Investigation Bureau 4183: 4172: 2987:from the original on August 26, 2022. 2542: 2531: 2511:. Journal of Applied Psychology: 4–5. 2079:Société Générale De Surveillance S. A. 5727:Campaign Against Home and Water Taxes 5519:Revolt of the Comuneros (New Granada) 4827:Anti-Corruption Commission of Myanmar 4769:Commission Against Corruption (Macau) 4698:International Anti-Corruption Academy 4090: 4088: 4086: 4040:from the original on 23 February 2012 3950:from the original on 14 December 2015 3054:Evasion of Customs Duty in Bangladesh 2829:European Journal of Political Economy 7: 5524:Regulator Movement in North Carolina 5244:Association of Real Estate Taxpayers 5234:All Britain Anti-Poll Tax Federation 5046:2012 Indian anti-corruption movement 5041:2011 Indian anti-corruption movement 4822:Malaysian Anti-Corruption Commission 4752:National Anti-Corruption Observatory 4028:Sabatini, Patricia (25 March 2007). 2782:International Tax and Public Finance 2328:Estimates of lost government revenue 2221:Tax evasion and corruption in Greece 5146:Tax resistance in the United States 4968:The Lokpal and Lokayuktas Act, 2013 4863:National Anticorruption Directorate 4857:Anti-Corruption General Directorate 4251:on Jeffrey Chernick, UBS tax evader 3660:from the original on 2 January 2020 3630:from the original on 2 January 2020 3600:from the original on 2 January 2020 3423:, Vol. 64, Autumn, 1986, p. 319–33. 3387:Russell, Jonathan (June 10, 2011). 3095:"Where's the fraud, Mr. President?" 2402:Tax information exchange agreements 1890:sales taxes at the provincial level 5509:No taxation without representation 4693:Group of States Against Corruption 3497:from the original on 17 April 2019 2924:10.1111/j.1467-9930.1993.tb00111.x 1864:(VAT) emerged as a modern form of 1753:In 1968, Nobel laureate economist 25: 5707:Anti-austerity movement in Greece 4869:Investigative Committee of Russia 4217:collected news and commentary at 4206:collected news and commentary at 4065:. U.S. Internal Revenue Service. 3921:from the original on 27 July 2015 3873:from the original on 18 June 2018 3861:"Measuring tax gaps 2018 edition" 3793:magazine, Le Point (2018-10-18). 3686:. 18 October 2018. Archived from 3485:Langley, Alison (6 August 2003). 3239:Wallschutzky, I.G. (1984-12-01). 2825:"Tax morale and direct democracy" 1894:a single tax combining both forms 1012:Global minimum corporate tax rate 6301: 6300: 5717:Edward and Elaine Brown standoff 5686:Women's poll tax repeal movement 5254:Committee for Non-Violent Action 5061:Russian anti-corruption campaign 5051:Anti-austerity movement in Spain 4958:Foreign Extortion Prevention Act 3841:from the original on 30 May 2017 3241:"Possible causes of tax evasion" 3071:steuerstrafrecht-rechtsanwalt.de 2643:The Journal of Political Economy 2357:Digital invoice customs exchange 2297:Tax evasion in the United States 2135:This section is an excerpt from 2075:Pre-shipment inspection agencies 2009:Privatization of tax enforcement 1985:closed for property tax evasion. 1907:This is especially prevalent in 1655: 1643: 482:Base erosion and profit shifting 52: 4897:Servicio de Vigilancia Aduanera 4758:National Supervisory Commission 4162:from the original on 2021-04-26 4072:from the original on 2019-12-10 3805:from the original on 2018-10-20 3749:from the original on 2018-11-11 3720:from the original on 2018-11-10 3456:"PSI system likely to continue" 3401:from the original on 2022-01-12 3360:from the original on 2018-06-02 3186:from the original on 2021-04-26 2938:from the original on 2021-12-18 2888:from the original on 2022-03-23 2855:from the original on 2016-02-18 2758:from the original on 2021-12-18 2664:from the original on 2020-10-04 2616:from the original on 2021-12-09 2518:from the original on 2016-08-16 2432:U.S. taxation of illegal income 2137:Taxation in India § Tax evasion 1973:Level of evasion and punishment 260:Optimal capital income taxation 5767:Potentially dangerous taxpayer 4845:Investigation Task Force Sweep 4839:National Accountability Bureau 4311:Corruption in local government 4299:Corruption in different fields 4226:Employment Tax Evasion Schemes 3284:Journal of Economic Psychology 3278:Cowell, F.A. (December 1992). 3245:Journal of Economic Psychology 2841:10.1016/j.ejpoleco.2004.08.002 2449:Journal of Economic Literature 2166:Mohammed bin Rashid al-Maktoum 1745:The ratio of German assets in 1335:List of countries by tax rates 1: 5309:Women's Tax Resistance League 4953:Foreign Corrupt Practices Act 4851:Central Anticorruption Bureau 4249:US Justice Dept press release 4235:common employment schemes at 3204:Wallschutzky, Ian G. (1988). 2823:Torgler, Benno (2005-06-01). 2691:Torgler, Benno (2007-01-01). 2186:and French finance minister, 765:Natural resources consumption 5818:history in the United States 5013:OECD Anti-Bribery Convention 5003:International asset recovery 4787:Central Vigilance Commission 4342:Corruption Perceptions Index 4097:"Tax Evasion and Inequality" 3981:. 2024-05-31. Archived from 3825:"Tax Evasion and Inequality" 3462:. 3 May 2008. Archived from 3296:10.1016/0167-4870(92)90010-5 3257:10.1016/0167-4870(84)90034-5 3172:10.1016/0047-2727(72)90010-2 1802:well as firms (tax filling, 615:United States as a tax haven 5458:Revolt of the papier timbré 5071:2017–2019 Romanian protests 4257:and its enforcement efforts 3397:. London: telegraph.co.uk. 3160:Journal of Public Economics 2957:Tax Evasion and Inequality∗ 2697:. Edward Elgar Publishing. 2569:CESifo Working Paper Series 2281:Chancellor of the Exchequer 1957:Corruption by tax officials 6348: 5269:Irish National Land League 5229:Aide-toi, le ciel t'aidera 5076:2017–2018 Russian protests 4708:Transparency International 4683:Global Financial Integrity 3708:Hill, Jenny (2017-06-09). 3280:"Tax evasion and inequity" 2494:SSRN. Accessed 5 May 2020. 2337:Tax evasion and inequality 2294: 2218: 2203: 2134: 2047: 529:Offshore financial centres 419:Repatriation tax avoidance 29: 6291: 5463:Revolt of the va-nu-pieds 5411:Cornish Rebellion of 1497 5036:2011 Azerbaijani protests 4513:Offshore financial centre 4316:Interest group corruption 2955:Alstadsæter et al. 2017. 2794:10.1007/s10797-011-9171-2 2776:Alm, James (2012-02-01). 2372:History of tax resistance 2272:announced a crackdown on 1919:Objectives to evade taxes 994:Financial transaction tax 84:Property tax equalization 4978:Whistleblower protection 4466:Cryptocurrency and crime 4140:. Working Paper Series. 4101:American Economic Review 3052:Chowdhury, F. L. (1992) 2581:10.1628/001522114X684547 2307:Internal Revenue Service 2099:INtertek Testing Limited 2066:that toppled Louis XVI. 1340:Tax revenue to GDP ratio 999:Currency transaction tax 585:Liechtenstein tax affair 5737:Movimiento Pos Me Salto 4347:Economics of corruption 4255:US Justice Tax Division 4034:Pittsburgh Post-Gazette 3129:Tomášková, Eva (2008). 2560:Hebous, Shafik (2011). 2504:Michael Wenzel (2002). 1810:Evasion of customs duty 1047:Permanent establishment 1042:Exchange of Information 550:Financial Secrecy Index 201:Medical savings account 5666:Poplar Rates Rebellion 5514:Philadelphia Tea Party 4973:UK Bribery Act of 2010 4729:Oficina Anticorrupción 4478:Noble cause corruption 4335:Measures of corruption 4182:Cite journal requires 3320:Stella, Peter (1993). 3015:10.17310/ntj.2005.4.02 2541:Cite journal requires 2255: 2188:Dominique Strauss-Kahn 2174:British Virgin Islands 2022: 1986: 1937: 1892:; some provinces have 1886:Goods and Services Tax 1857: 1794: 1775:Tax Reform Act of 1986 1750: 947:Vehicle miles traveled 566:Ireland as a tax haven 380:Private tax collection 5940:Intellectual property 5742:Yellow vests protests 5732:Movimento Passe Livre 5712:Anti-Bin Tax Campaign 5534:White Lotus Rebellion 5437:Revolt of the Pitauds 5208:Unreported employment 5152:List of tax resisters 4703:Mo Ibrahim Foundation 4483:Professional courtesy 4446:Honest services fraud 4204:Tax Evasion and Fraud 3775:(in Norwegian Bokmål) 3444:on November 20, 2010. 3421:Public Administration 3143:on September 3, 2011. 3119:(Ashgate Publishing). 2427:Unreported employment 2295:Further information: 2253: 2048:Further information: 2016: 1980: 1935: 1851: 1792: 1744: 620:Panama as a tax haven 572:Ireland v. Commission 540:Conduit and sink OFCs 535:Offshore magic circle 456:Unreported employment 5762:Income tax threshold 5641:Champaran Satyagraha 5331:An Act of Conscience 5264:I Don't Pay Movement 5239:Anti-Poll Tax Unions 4667:Institutions dealing 4401:Conflict of interest 4326:Political corruption 4114:10.1257/aer.20172043 3093:(13 December 2011). 3003:National Tax Journal 2634:Gary Becker (1968). 2270:Coalition government 2148:United Arab Emirates 2089:and misdeclaration. 1757:first theorized the 1611:United Arab Emirates 1353:Individual Countries 1062:Foreign revenue rule 859:Inheritance (estate) 578:Leprechaun economics 5829:Taxation as slavery 5790:Redemption movement 5786:Freeman on the land 5636:Bondelswarts affair 5600:Wallachian uprising 5590:Tancament de Caixes 5565:Hut Tax War of 1898 5427:Croquant rebellions 4508:Offshore investment 3767:Vartdal, Ragnhild. 3739:"Kuppet mod Europa" 2884:. Ideas.repec.org. 2417:Taxation as slavery 1928:Government response 1650:Business portal 1345:Tax rates in Europe 1215:Tax Justice Network 1161:Dhammika Dharmapala 669:Airport improvement 477:Transfer mispricing 268:Distribution of Tax 40:Part of a series on 6283:White-collar crime 6149:Government-related 5772:Render unto Caesar 5626:Bardoli Satyagraha 5621:Bambatha Rebellion 5338:Civil Disobedience 5249:Catalunya Diu Prou 4909:Warioba Commission 4847:(Papua New Guinea) 4591:Regulatory capture 4396:Commercial bribery 4231:2017-06-29 at the 4220:The New York Times 4008:The FACT Coalition 3656:. 4 October 2021. 3596:. 4 October 2021. 3535:10.1257/app.1.2.53 3105:on 7 January 2012. 3091:David Cay Johnston 3035:– via JSTOR. 2981:The New York Times 2962:2018-01-08 at the 2736:10.1111/gove.12552 2487:2021-07-25 at the 2256: 2023: 1987: 1983:apartment building 1938: 1899:In addition, most 1858: 1795: 1759:economics of crime 1751: 1251:Eight per thousand 1166:James R. Hines Jr. 1057:European Union FTT 79:Government revenue 6314: 6313: 6052:Financial-related 5842: 5841: 5834:Taxation as theft 5805:Tax noncompliance 5782:Sovereign citizen 5750: 5749: 5585:Saminism Movement 5529:Whiskey Rebellion 5496:Fries's Rebellion 5088: 5087: 5084: 5083: 4924: 4923: 4662: 4661: 4639:Election security 4586:Political scandal 4321:Police corruption 3968:26 U.S.C. § 7201. 3917:. 19 March 2015. 3832:gabriel-zucman.eu 2704:978-1-84720-720-3 2451:, 57 (4): 904–54. 2422:Taxation as theft 2407:Tax noncompliance 2392:Social inequality 2315:beneficial owners 2064:French Revolution 1909:federal countries 1771:unemployment rate 1731:tax noncompliance 1698: 1697: 1633: 1632: 1229: 1228: 1221: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 6339: 6332:Informal economy 6304: 6303: 5884:Business-related 5869: 5862: 5855: 5846: 5681:Vedaranyam March 5646:Kheda Satyagraha 5560:House Tax Hartal 5491:Boston Tea Party 5395:Peasants' Revolt 5375: 5359:Vyborg Manifesto 5188:Self-sufficiency 5115: 5108: 5101: 5092: 4935: 4673: 4654:Vote suppression 4541:Crony capitalism 4471:Hawala and crime 4461:Money laundering 4441:Graft (politics) 4421:Confidence trick 4362: 4356:Forms or aspects 4285: 4278: 4271: 4262: 4192: 4191: 4185: 4180: 4178: 4170: 4168: 4167: 4149: 4133: 4127: 4126: 4116: 4107:(6): 2073–2103. 4092: 4081: 4080: 4078: 4077: 4071: 4064: 4056: 4050: 4049: 4047: 4045: 4025: 4019: 4018: 4016: 4015: 4000: 3994: 3993: 3991: 3990: 3975: 3969: 3966: 3960: 3959: 3957: 3955: 3945: 3937: 3931: 3930: 3928: 3926: 3907: 3901: 3900: 3899:. 19 March 2015. 3889: 3883: 3882: 3880: 3878: 3872: 3865: 3857: 3851: 3850: 3848: 3846: 3840: 3829: 3820: 3814: 3813: 3811: 3810: 3790: 3784: 3783: 3781: 3780: 3764: 3758: 3757: 3755: 3754: 3735: 3729: 3728: 3726: 3725: 3705: 3699: 3698: 3696: 3695: 3676: 3670: 3669: 3667: 3665: 3646: 3640: 3639: 3637: 3635: 3616: 3610: 3609: 3607: 3605: 3586: 3580: 3579: 3577: 3575: 3570: 3562: 3556: 3553: 3547: 3546: 3518: 3507: 3506: 3504: 3502: 3482: 3476: 3475: 3473: 3471: 3452: 3446: 3445: 3430: 3424: 3417: 3411: 3410: 3408: 3406: 3392: 3384: 3378: 3375: 3369: 3368: 3366: 3365: 3326:IMF Staff Papers 3317: 3308: 3307: 3275: 3269: 3268: 3236: 3230: 3229: 3201: 3195: 3194: 3192: 3191: 3166:(3–4): 323–338. 3151: 3145: 3144: 3142: 3136:. 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5538: 5479: 5468:Salt Tax Revolt 5441: 5415: 5399: 5370: 5364: 5345:Clericis laicos 5318: 5259:Fasci Siciliani 5212: 5156: 5124: 5119: 5089: 5080: 5028: 5022: 4990: 4988: 4982: 4939: 4930:Anti-corruption 4920: 4717: 4669:with corruption 4668: 4658: 4634:Electoral fraud 4629:Ballot stuffing 4617: 4519: 4357: 4351: 4330: 4306:Corporate crime 4294: 4289: 4233:Wayback Machine 4200: 4195: 4181: 4171: 4165: 4163: 4135: 4134: 4130: 4094: 4093: 4084: 4075: 4073: 4069: 4062: 4058: 4057: 4053: 4043: 4041: 4027: 4026: 4022: 4013: 4011: 4002: 4001: 3997: 3988: 3986: 3977: 3976: 3972: 3967: 3963: 3953: 3951: 3939: 3938: 3934: 3924: 3922: 3909: 3908: 3904: 3891: 3890: 3886: 3876: 3874: 3870: 3863: 3859: 3858: 3854: 3844: 3842: 3838: 3827: 3822: 3821: 3817: 3808: 3806: 3792: 3791: 3787: 3778: 3776: 3766: 3765: 3761: 3752: 3750: 3737: 3736: 3732: 3723: 3721: 3707: 3706: 3702: 3693: 3691: 3684:cumex-files.com 3678: 3677: 3673: 3663: 3661: 3648: 3647: 3643: 3633: 3631: 3624:Middle East Eye 3618: 3617: 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6210: 6209: 6202:Counterfeiting 6199: 6194: 6188: 6186: 6182: 6181: 6179: 6178: 6173: 6168: 6163: 6158: 6152: 6150: 6146: 6145: 6143: 6142: 6137: 6132: 6127: 6122: 6117: 6112: 6107: 6102: 6097: 6088: 6083: 6078: 6073: 6068: 6067: 6066: 6055: 6053: 6049: 6048: 6046: 6045: 6040: 6035: 6029: 6027: 6026:Family-related 6023: 6022: 6020: 6019: 6014: 6009: 6004: 5999: 5994: 5989: 5984: 5983: 5982: 5977: 5967: 5962: 5957: 5952: 5947: 5942: 5937: 5932: 5927: 5922: 5917: 5912: 5910:Pharmaceutical 5903: 5898: 5893: 5887: 5885: 5881: 5880: 5874: 5872: 5871: 5864: 5857: 5849: 5840: 5839: 5837: 5836: 5831: 5826: 5821: 5807: 5802: 5797: 5792: 5779: 5774: 5769: 5764: 5758: 5756: 5755:Related topics 5752: 5751: 5748: 5747: 5745: 5744: 5739: 5734: 5729: 5724: 5722:Bonnets Rouges 5719: 5714: 5709: 5703: 5701: 5697: 5696: 5694: 5693: 5688: 5683: 5678: 5673: 5668: 5663: 5661:Poll Tax Riots 5658: 5653: 5648: 5643: 5638: 5633: 5628: 5623: 5618: 5612: 5610: 5606: 5605: 5603: 5602: 5597: 5592: 5587: 5582: 5577: 5572: 5567: 5562: 5557: 5552: 5546: 5544: 5540: 5539: 5537: 5536: 5531: 5526: 5521: 5516: 5511: 5506: 5498: 5493: 5487: 5485: 5481: 5480: 5478: 5477: 5471: 5465: 5460: 5455: 5449: 5447: 5443: 5442: 5440: 5439: 5434: 5429: 5423: 5421: 5417: 5416: 5414: 5413: 5407: 5405: 5401: 5400: 5398: 5397: 5392: 5387: 5381: 5379: 5372: 5366: 5365: 5363: 5362: 5355: 5348: 5341: 5334: 5326: 5324: 5320: 5319: 5317: 5316: 5311: 5306: 5301: 5296: 5294:Peace churches 5291: 5286: 5281: 5276: 5271: 5266: 5261: 5256: 5251: 5246: 5241: 5236: 5231: 5226: 5220: 5218: 5214: 5213: 5211: 5210: 5205: 5200: 5195: 5190: 5185: 5180: 5178:Local currency 5175: 5170: 5164: 5162: 5158: 5157: 5155: 5154: 5149: 5143: 5138: 5132: 5130: 5126: 5125: 5122:Tax resistance 5120: 5118: 5117: 5110: 5103: 5095: 5086: 5085: 5082: 5081: 5079: 5078: 5073: 5068: 5063: 5058: 5053: 5048: 5043: 5038: 5032: 5030: 5024: 5023: 5021: 5020: 5015: 5010: 5005: 5000: 4994: 4992: 4984: 4983: 4981: 4980: 4975: 4970: 4965: 4960: 4955: 4950: 4943: 4941: 4932: 4926: 4925: 4922: 4921: 4919: 4918: 4912: 4906: 4900: 4894: 4888: 4883: 4877: 4872: 4866: 4860: 4854: 4848: 4842: 4836: 4830: 4824: 4819: 4813: 4808: 4802: 4796: 4790: 4784: 4779: 4773: 4772: 4771: 4766: 4755: 4749: 4743: 4737: 4732: 4725: 4723: 4719: 4718: 4716: 4715: 4710: 4705: 4700: 4695: 4690: 4688:Global Witness 4685: 4679: 4677: 4670: 4664: 4663: 4660: 4659: 4657: 4656: 4651: 4646: 4644:Gerrymandering 4641: 4636: 4631: 4625: 4623: 4619: 4618: 4616: 4615: 4610: 4605: 4604: 4603: 4593: 4588: 4583: 4578: 4573: 4568: 4563: 4561:Ghost soldiers 4558: 4553: 4548: 4543: 4538: 4533: 4527: 4525: 4521: 4520: 4518: 4517: 4516: 4515: 4510: 4500: 4495: 4490: 4485: 4480: 4475: 4474: 4473: 4468: 4458: 4453: 4448: 4443: 4438: 4433: 4428: 4423: 4418: 4417: 4416: 4411: 4403: 4398: 4393: 4388: 4383: 4374: 4368: 4366: 4359: 4353: 4352: 4350: 4349: 4344: 4338: 4336: 4332: 4331: 4329: 4328: 4323: 4318: 4313: 4308: 4302: 4300: 4296: 4295: 4290: 4288: 4287: 4280: 4273: 4265: 4259: 4258: 4252: 4245: 4244: 4240: 4239: 4223: 4212: 4199: 4198:External links 4196: 4194: 4193: 4184:|journal= 4147:10.3386/w28542 4128: 4082: 4051: 4020: 3995: 3970: 3961: 3932: 3915:Channel 4 News 3902: 3884: 3852: 3815: 3785: 3759: 3730: 3700: 3671: 3641: 3611: 3594:The Media Line 3581: 3557: 3548: 3508: 3491:New York Times 3477: 3447: 3425: 3412: 3379: 3370: 3309: 3290:(4): 521–543. 3270: 3251:(4): 371–384. 3231: 3216: 3196: 3146: 3121: 3108: 3082: 3058: 3038: 3009:(4): 643–663. 2993: 2967: 2948: 2918:(4): 293–325. 2898: 2865: 2835:(2): 525–531. 2815: 2768: 2710: 2703: 2683: 2674: 2655:10.1086/259394 2649:(2): 169–217. 2626: 2552: 2543:|journal= 2496: 2473: 2471: 2468: 2467: 2466: 2465:. W.W. Norton. 2459:Gabriel Zucman 2452: 2440: 2437: 2435: 2434: 2429: 2424: 2419: 2414: 2412:Tax resistance 2409: 2404: 2399: 2394: 2389: 2384: 2382:Land value tax 2379: 2374: 2369: 2364: 2359: 2353: 2351: 2348: 2338: 2335: 2329: 2326: 2292: 2289: 2284:George Osborne 2274:economic crime 2247: 2246:United Kingdom 2244: 2227: 2224: 2219:Main article: 2216: 2213: 2204:Main article: 2201: 2198: 2196: 2193: 2154:Pandora Papers 2149: 2146: 2141: 2133: 2131: 2128: 2126: 2123: 2121: 2118: 2114:Benazir Bhutto 2071: 2068: 2045: 2042: 2010: 2007: 1974: 1971: 1958: 1955: 1929: 1926: 1920: 1917: 1854:Richard Murphy 1845: 1842: 1830: 1827: 1815:Customs duties 1811: 1808: 1786: 1783: 1738: 1735: 1696: 1695: 1693: 1692: 1685: 1678: 1670: 1667: 1666: 1665: 1664: 1652: 1637: 1636: 1631: 1630: 1629: 1628: 1623: 1618: 1616:United Kingdom 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: 1363: 1355: 1354: 1350: 1349: 1348: 1347: 1342: 1337: 1329: 1328: 1322: 1317: 1316: 1313: 1312: 1309: 1308: 1303: 1298: 1293: 1288: 1283: 1278: 1273: 1268: 1263: 1258: 1253: 1248: 1242: 1237: 1236: 1233: 1232: 1227: 1226: 1225: 1224: 1218: 1212: 1209:Tax Foundation 1206: 1200: 1191: 1190: 1186: 1185: 1184: 1183: 1181:Gabriel Zucman 1178: 1173: 1168: 1163: 1158: 1156:Mihir A. Desai 1150: 1149: 1143: 1140: 1139: 1136: 1135: 1132: 1131: 1126: 1121: 1116: 1111: 1106: 1105: 1104: 1099: 1089: 1084: 1078: 1073: 1072: 1069: 1068: 1065: 1064: 1059: 1054: 1049: 1044: 1039: 1034: 1029: 1024: 1019: 1017:Robin Hood tax 1014: 1009: 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: 6344: 6333: 6330: 6328: 6325: 6324: 6322: 6307: 6299: 6297: 6294: 6293: 6290: 6284: 6281: 6279: 6276: 6274: 6271: 6269: 6266: 6262: 6259: 6257: 6254: 6253: 6252: 6249: 6245: 6242: 6241: 6240: 6239:Mail and wire 6237: 6235: 6234:Impersonation 6232: 6230: 6227: 6225: 6224:Fraud factory 6222: 6220: 6217: 6215: 6212: 6208: 6205: 6204: 6203: 6200: 6198: 6195: 6193: 6190: 6189: 6187: 6183: 6177: 6174: 6172: 6169: 6167: 6164: 6162: 6159: 6157: 6154: 6153: 6151: 6147: 6141: 6138: 6136: 6135:Shill bidding 6133: 6131: 6128: 6126: 6123: 6121: 6118: 6116: 6113: 6111: 6108: 6106: 6103: 6101: 6098: 6096: 6092: 6089: 6087: 6084: 6082: 6079: 6077: 6074: 6072: 6069: 6065: 6062: 6061: 6060: 6057: 6056: 6054: 6050: 6044: 6041: 6039: 6036: 6034: 6031: 6030: 6028: 6024: 6018: 6015: 6013: 6010: 6008: 6007:Telemarketing 6005: 6003: 6000: 5998: 5995: 5993: 5990: 5988: 5985: 5981: 5978: 5976: 5973: 5972: 5971: 5968: 5966: 5963: 5961: 5958: 5956: 5953: 5951: 5948: 5946: 5943: 5941: 5938: 5936: 5935:Impersonation 5933: 5931: 5928: 5926: 5923: 5921: 5918: 5916: 5913: 5911: 5907: 5904: 5902: 5899: 5897: 5894: 5892: 5889: 5888: 5886: 5882: 5878: 5870: 5865: 5863: 5858: 5856: 5851: 5850: 5847: 5835: 5832: 5830: 5827: 5825: 5822: 5819: 5815: 5811: 5810:Tax protester 5808: 5806: 5803: 5801: 5800:Tax inversion 5798: 5796: 5793: 5791: 5787: 5783: 5780: 5778: 5775: 5773: 5770: 5768: 5765: 5763: 5760: 5759: 5757: 5753: 5743: 5740: 5738: 5735: 5733: 5730: 5728: 5725: 5723: 5720: 5718: 5715: 5713: 5710: 5708: 5705: 5704: 5702: 5698: 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: 5617: 5614: 5613: 5611: 5607: 5601: 5598: 5596: 5593: 5591: 5588: 5586: 5583: 5581: 5580:Rebecca Riots 5578: 5576: 5573: 5571: 5570:Low Rebellion 5568: 5566: 5563: 5561: 5558: 5556: 5553: 5551: 5550:Anti-Rent War 5548: 5547: 5545: 5541: 5535: 5532: 5530: 5527: 5525: 5522: 5520: 5517: 5515: 5512: 5510: 5507: 5505: 5503: 5499: 5497: 5494: 5492: 5489: 5488: 5486: 5482: 5475: 5472: 5469: 5466: 5464: 5461: 5459: 5456: 5454: 5451: 5450: 5448: 5444: 5438: 5435: 5433: 5430: 5428: 5425: 5424: 5422: 5418: 5412: 5409: 5408: 5406: 5402: 5396: 5393: 5391: 5388: 5386: 5385:Tuchin Revolt 5383: 5382: 5380: 5376: 5373: 5367: 5361: 5360: 5356: 5354: 5353: 5349: 5347: 5346: 5342: 5340: 5339: 5335: 5333: 5332: 5328: 5327: 5325: 5321: 5315: 5312: 5310: 5307: 5305: 5302: 5300: 5297: 5295: 5292: 5290: 5289:Pagal Panthis 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: 5225: 5222: 5221: 5219: 5217:Organizations 5215: 5209: 5206: 5204: 5201: 5199: 5198:Tax avoidance 5196: 5194: 5193:Simple living 5191: 5189: 5186: 5184: 5181: 5179: 5176: 5174: 5171: 5169: 5166: 5165: 5163: 5159: 5153: 5150: 5147: 5144: 5142: 5139: 5137: 5134: 5133: 5131: 5127: 5123: 5116: 5111: 5109: 5104: 5102: 5097: 5096: 5093: 5077: 5074: 5072: 5069: 5067: 5064: 5062: 5059: 5057: 5054: 5052: 5049: 5047: 5044: 5042: 5039: 5037: 5034: 5033: 5031: 5025: 5019: 5016: 5014: 5011: 5009: 5006: 5004: 5001: 4999: 4996: 4995: 4993: 4987:International 4985: 4979: 4976: 4974: 4971: 4969: 4966: 4964: 4961: 4959: 4956: 4954: 4951: 4948: 4945: 4944: 4942: 4936: 4933: 4931: 4927: 4916: 4913: 4910: 4907: 4904: 4901: 4898: 4895: 4893:(South Korea) 4892: 4889: 4887: 4884: 4881: 4878: 4876: 4873: 4870: 4867: 4864: 4861: 4858: 4855: 4852: 4849: 4846: 4843: 4840: 4837: 4834: 4831: 4828: 4825: 4823: 4820: 4817: 4814: 4812: 4809: 4806: 4803: 4800: 4797: 4794: 4791: 4788: 4785: 4783: 4780: 4777: 4774: 4770: 4767: 4765: 4762: 4761: 4759: 4756: 4753: 4750: 4747: 4744: 4741: 4738: 4736: 4733: 4730: 4727: 4726: 4724: 4720: 4714: 4711: 4709: 4706: 4704: 4701: 4699: 4696: 4694: 4691: 4689: 4686: 4684: 4681: 4680: 4678: 4676:International 4674: 4671: 4665: 4655: 4652: 4650: 4647: 4645: 4642: 4640: 4637: 4635: 4632: 4630: 4627: 4626: 4624: 4620: 4614: 4611: 4609: 4608:State capture 4606: 4602: 4599: 4598: 4597: 4594: 4592: 4589: 4587: 4584: 4582: 4579: 4577: 4574: 4572: 4569: 4567: 4564: 4562: 4559: 4557: 4554: 4552: 4551:Elite capture 4549: 4547: 4544: 4542: 4539: 4537: 4534: 4532: 4529: 4528: 4526: 4522: 4514: 4511: 4509: 4506: 4505: 4504: 4501: 4499: 4496: 4494: 4491: 4489: 4486: 4484: 4481: 4479: 4476: 4472: 4469: 4467: 4464: 4463: 4462: 4459: 4457: 4454: 4452: 4449: 4447: 4444: 4442: 4439: 4437: 4434: 4432: 4429: 4427: 4424: 4422: 4419: 4415: 4412: 4410: 4407: 4406: 4404: 4402: 4399: 4397: 4394: 4392: 4389: 4387: 4384: 4382: 4378: 4375: 4373: 4370: 4369: 4367: 4363: 4360: 4358:of corruption 4354: 4348: 4345: 4343: 4340: 4339: 4337: 4333: 4327: 4324: 4322: 4319: 4317: 4314: 4312: 4309: 4307: 4304: 4303: 4301: 4297: 4293: 4286: 4281: 4279: 4274: 4272: 4267: 4266: 4263: 4256: 4253: 4250: 4247: 4246: 4243:United States 4242: 4241: 4238: 4234: 4230: 4227: 4224: 4222: 4221: 4216: 4213: 4211: 4210: 4209:The Economist 4205: 4202: 4201: 4197: 4189: 4176: 4161: 4157: 4153: 4148: 4143: 4139: 4132: 4129: 4124: 4120: 4115: 4110: 4106: 4102: 4098: 4091: 4089: 4087: 4083: 4068: 4061: 4055: 4052: 4039: 4035: 4031: 4024: 4021: 4009: 4005: 3999: 3996: 3985:on 2024-05-31 3984: 3980: 3974: 3971: 3965: 3962: 3949: 3944: 3936: 3933: 3920: 3916: 3912: 3906: 3903: 3898: 3894: 3888: 3885: 3869: 3862: 3856: 3853: 3837: 3833: 3826: 3819: 3816: 3804: 3801:(in French). 3800: 3796: 3789: 3786: 3774: 3770: 3763: 3760: 3748: 3745:(in Danish). 3744: 3740: 3734: 3731: 3719: 3715: 3711: 3704: 3701: 3690:on 2018-10-18 3689: 3685: 3681: 3675: 3672: 3659: 3655: 3651: 3645: 3642: 3629: 3625: 3621: 3615: 3612: 3599: 3595: 3591: 3585: 3582: 3567: 3561: 3558: 3552: 3549: 3544: 3540: 3536: 3532: 3528: 3524: 3517: 3515: 3513: 3509: 3496: 3492: 3488: 3481: 3478: 3465: 3461: 3457: 3451: 3448: 3443: 3439: 3435: 3429: 3426: 3422: 3416: 3413: 3400: 3396: 3395:The Telegraph 3391: 3383: 3380: 3374: 3371: 3359: 3355: 3351: 3347: 3343: 3339: 3335: 3332:(1): 217–25. 3331: 3327: 3323: 3316: 3314: 3310: 3305: 3301: 3297: 3293: 3289: 3285: 3281: 3274: 3271: 3266: 3262: 3258: 3254: 3250: 3246: 3242: 3235: 3232: 3227: 3223: 3219: 3217:0-949482-23-4 3213: 3209: 3208: 3200: 3197: 3185: 3181: 3177: 3173: 3169: 3165: 3161: 3157: 3150: 3147: 3139: 3132: 3125: 3122: 3118: 3112: 3109: 3104: 3100: 3096: 3092: 3086: 3083: 3072: 3068: 3062: 3059: 3055: 3049: 3047: 3045: 3043: 3039: 3034: 3030: 3025: 3020: 3016: 3012: 3008: 3004: 2997: 2994: 2990: 2986: 2982: 2978: 2971: 2968: 2965: 2961: 2958: 2952: 2949: 2937: 2933: 2929: 2925: 2921: 2917: 2913: 2909: 2902: 2899: 2887: 2883: 2879: 2872: 2870: 2866: 2854: 2850: 2846: 2842: 2838: 2834: 2830: 2826: 2819: 2816: 2811: 2807: 2803: 2799: 2795: 2791: 2787: 2783: 2779: 2772: 2769: 2757: 2753: 2749: 2745: 2741: 2737: 2733: 2729: 2725: 2721: 2714: 2711: 2706: 2700: 2696: 2695: 2687: 2684: 2678: 2675: 2660: 2656: 2652: 2648: 2644: 2637: 2630: 2627: 2612: 2608: 2604: 2600: 2596: 2591: 2586: 2582: 2578: 2574: 2570: 2563: 2556: 2553: 2548: 2535: 2528: 2514: 2507: 2500: 2497: 2493: 2490: 2486: 2483: 2478: 2475: 2469: 2464: 2460: 2456: 2455:Emmanuel Saez 2453: 2450: 2446: 2445:Slemrod, Joel 2443: 2442: 2438: 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: 2358: 2355: 2354: 2349: 2347: 2345: 2344:Panama Papers 2336: 2334: 2327: 2325: 2322: 2320: 2316: 2310: 2308: 2303: 2298: 2291:United States 2290: 2288: 2285: 2282: 2277: 2275: 2271: 2268:In 2013, the 2266: 2264: 2263:tax avoidance 2260: 2252: 2245: 2243: 2241: 2240:Panama Papers 2237: 2233: 2225: 2222: 2214: 2212: 2207: 2199: 2194: 2192: 2189: 2185: 2180: 2177: 2175: 2171: 2167: 2163: 2159: 2155: 2147: 2138: 2129: 2124: 2119: 2117: 2115: 2110: 2108: 2104: 2103:WTO valuation 2100: 2096: 2090: 2088: 2084: 2080: 2076: 2069: 2067: 2065: 2059: 2056: 2051: 2043: 2041: 2038: 2036: 2032: 2031:privatization 2028: 2020: 2019:Doge's Palace 2015: 2008: 2006: 2002: 2000: 1996: 1992: 1984: 1979: 1972: 1970: 1968: 1964: 1956: 1954: 1952: 1947: 1944: 1934: 1927: 1925: 1918: 1916: 1912: 1910: 1905: 1902: 1901:jurisdictions 1897: 1895: 1891: 1887: 1883: 1879: 1875: 1871: 1870:United States 1867: 1863: 1855: 1850: 1843: 1841: 1839: 1835: 1828: 1826: 1824: 1820: 1816: 1809: 1807: 1805: 1799: 1791: 1784: 1782: 1778: 1776: 1772: 1768: 1762: 1760: 1756: 1748: 1743: 1736: 1734: 1732: 1728: 1727:tax avoidance 1725:In contrast, 1723: 1721: 1716: 1714: 1710: 1706: 1702: 1691: 1686: 1684: 1679: 1677: 1672: 1671: 1669: 1668: 1663: 1653: 1651: 1646: 1641: 1640: 1639: 1638: 1627: 1624: 1622: 1621:United States 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: 1362: 1359: 1358: 1357: 1356: 1351: 1346: 1343: 1341: 1338: 1336: 1333: 1332: 1331: 1330: 1327:All 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Code 1819:ad valorem 1747:tax havens 1506:Kazakhstan 1391:Bangladesh 1386:Azerbaijan 1319:By country 1276:Temple tax 1246:Church tax 1129:ATA Carnet 1114:Free trade 1109:Tariff war 1037:Tax treaty 923:Congestion 864:Land value 755:Eco-tariff 723:Television 679:Solidarity 659:Ad valorem 519:Tax havens 350:Tax shield 345:Tax refund 313:Collection 291:Regressive 166:Tax reform 6161:Electoral 6105:Insurance 6043:Paternity 6033:Fertility 5975:fertility 5955:Long firm 5875:Types of 5814:arguments 5795:Tax haven 5671:Turra Coo 5595:Tithe War 5476:in Moscow 5474:Salt Riot 5369:Campaigns 5304:Planka.nu 5183:Rebellion 5029:movements 4949:(pending) 4917:(Vietnam) 4905:(Ukraine) 4865:(Romania) 4859:(Romania) 4835:(Nigeria) 4829:(Myanmar) 4807:(Liberia) 4778:(Croatia) 4748:(Burundi) 4622:Elections 4503:Tax haven 4431:Extortion 4391:Collusion 4372:Baksheesh 4156:233637494 4123:0002-8282 3664:4 October 3634:4 October 3604:4 October 3470:3 January 3354:153924531 3304:0167-4870 3265:0167-4870 3180:0047-2727 2932:1467-9930 2849:0176-2680 2802:1573-6970 2752:228863220 2744:1468-0491 2362:Fuel dyes 2333:the IRS. 2279:In 2015, 2093:Limited, 1834:Smuggling 1829:Smuggling 1737:Economics 1586:Sri Lanka 1551:Palestine 1511:Lithuania 1476:Indonesia 1461:Hong Kong 1381:Australia 1371:Argentina 1239:Religious 1027:Spahn tax 1022:Tobin tax 879:Pigouvian 797:Cigarette 770:Severance 703:Departure 511:Locations 464:Corporate 446:Smuggling 214:Economics 136:Tax shift 131:Deduction 121:Exemption 18:Tax-fraud 6306:Category 6192:Affinity 6166:Medicare 6120:Mortgage 6038:Marriage 6002:Slamming 5980:quackery 5960:Odometer 5945:Internet 5896:Cramming 5824:Tax riot 5616:Agbekoya 5470:in Spain 5453:Angelets 4938:Laws and 4871:(Russia) 4853:(Poland) 4801:(Latvia) 4760:(China) 4722:National 4576:Nepotism 4546:Cronyism 4451:Kickback 4229:Archived 4160:Archived 4067:Archived 4038:Archived 3948:Archived 3925:7 August 3919:Archived 3897:BBC News 3868:Archived 3836:Archived 3803:Archived 3799:Le Point 3747:Archived 3718:Archived 3714:BBC News 3658:Archived 3654:Politico 3628:Archived 3598:Archived 3543:27331525 3495:Archived 3399:Archived 3358:Archived 3226:20053454 3184:Archived 2985:Archived 2960:Archived 2936:Archived 2886:Archived 2853:Archived 2756:Archived 2659:Archived 2611:Archived 2599:39873207 2513:Archived 2485:Archived 2461:. 2019. 2350:See also 2085:through 1949:In 2011 1767:tax rate 1606:Tanzania 1571:Portugal 1546:Pakistan 1426:Colombia 1406:Bulgaria 1271:Leibzoll 1148:Academic 1141:Research 964:Windfall 904:Turnover 884:Property 834:Georgist 780:Stumpage 775:Steering 760:Landfill 740:Dividend 664:Aviation 654:Per unit 649:Indirect 340:Tax lien 276:Tax rate 255:Theories 109:Flat tax 72:Policies 46:Taxation 6273:Spyware 6256:Romance 6219:Forgery 6197:Charity 6176:Welfare 6156:Benefit 6110:Lottery 6095:carding 5891:Billing 5390:Harelle 5161:Methods 5027:Protest 4899:(Spain) 4789:(India) 4488:Scandal 4386:Bribery 4365:General 3877:18 June 3574:21 June 3438:New Age 3346:3867383 3099:Reuters 3033:4847820 2810:8221198 2607:1934164 2317:to the 2234:") and 2170:Bahamas 2156:by the 2107:ASYCUDA 1993:and/or 1785:Tax gap 1626:Uruguay 1526:Namibia 1521:Morocco 1486:Ireland 1466:Iceland 1451:Germany 1441:Finland 1436:Denmark 1431:Croatia 1376:Armenia 1366:Algeria 1361:Albania 1008:(CCCTB) 874:Payroll 829:General 822:Tobacco 792:Alcohol 728:Tourist 674:Landing 406:General 141:Tax cut 99:Tax law 6086:Cheque 6012:Weight 5992:Return 5930:Fixing 5504:affair 5502:Gaspee 5168:Barter 5129:Topics 4816:BIANCO 4154: 4121: 3845:29 May 3541: 3352: 3344: 3302: 3263: 3224: 3214: 3178: 3031: 2930: 2847: 2808: 2800: 2750: 2742: 2701: 2605: 2597: 2215:Greece 2195:Europe 1963:bribes 1888:) and 1882:Canada 1874:states 1769:, the 1713:trusts 1601:Taiwan 1591:Sweden 1576:Russia 1566:Poland 1541:Norway 1491:Israel 1456:Greece 1446:France 1416:Canada 1401:Brazil 1396:Bhutan 1291:Kharaj 1199:(ITEP) 1102:Export 1097:Import 1092:Tariff 1082:Custom 974:Wealth 899:Surtax 894:Single 869:Luxury 854:Income 787:Excise 750:Carbon 644:Direct 531:(OFCs) 484:(BEPS) 196:Unions 126:Credit 6278:Vomit 6261:Bride 6100:Forex 5965:Phone 5915:Email 5877:fraud 5323:Media 5314:Zuism 4776:USKOK 4524:State 4436:Fraud 4414:Shell 4409:Dummy 4152:S2CID 4070:(PDF) 4063:(PDF) 3871:(PDF) 3864:(PDF) 3839:(PDF) 3828:(PDF) 3569:(PDF) 3539:S2CID 3350:S2CID 3342:JSTOR 3141:(PDF) 3134:(PDF) 3029:S2CID 2806:S2CID 2748:S2CID 2662:(PDF) 2639:(PDF) 2614:(PDF) 2595:S2CID 2565:(PDF) 2516:(PDF) 2509:(PDF) 2130:India 2077:like 1997:. 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