Tax noncompliance - Knowledge

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

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

1870: 47: 2064:), the United States Supreme Court ruled that a genuine, good faith belief that one is not violating the federal tax law (such as a mistake based on a misunderstanding caused by the complexity of the tax law itself) would be a valid defense to a charge of "willfulness" ("willfulness" in this case being knowledge or awareness that one is violating the tax law itself), even though that belief is irrational or unreasonable. On the surface, this rule might appear to be of some comfort to tax protesters who assert, for example, that "wages are not income." 1914: 2195: 1748:. Tax protesters attempt to evade the payment of taxes using alternative interpretations of the tax law, while tax resisters refuse to pay a tax for conscientious reasons. In the United States, tax protesters believe that taxation under the Federal Reserve is unconstitutional, while tax resisters are more concerned with not paying for particular government policies that they oppose. Because taxation is often perceived as onerous, governments have struggled with tax noncompliance since the earliest of times. 2116:. There is no doubt that Cheek, from year to year, was free to pay the tax that the law purported to require, file for a refund and, if denied, present his claims of invalidity, constitutional or otherwise, to the courts. See 26 U.S.C. 7422. Also, without paying the tax, he could have challenged claims of tax deficiencies in the Tax Court, 6213, with the right to appeal to a higher court if unsuccessful. 7482(a)(1). Cheek took neither course in some years, and, when he did, was 2547: 2787: 1779:) will undergo to criminal penalties. On the other side of the coin, tax avoidance happens when the taxpayer tries to lessen his tax obligation using deductions and credits to maximize after-tax income. All of this is considered legal by the IRS even though it foresees civil penalties. All things considered, the main difference between tax evasion and tax avoidance is the taxpayer's guilty mind of minimization or failure to pay the tax liability. 2475: 2571: 1757: 5016: 5025: 3003: 3598:: the formal administrative act of a duly appointed employee of the Internal Revenue Service who records the tax on the books of the United States Treasury after certain administrative prerequisites have been met. The term "assessment" has a separate, non-statutory meaning in the United States, viz. the act of the taxpayer computing the amount of the tax when preparing and filing a federal income tax return. 2907: 2931: 2859: 2835: 2715: 1655: 3027: 2883: 2811: 2763: 2739: 2691: 2667: 2619: 2979: 2955: 2595: 3051: 1643: 2427: 2643: 2523: 2451: 1846:

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

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

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

2149:, 2011 ONCA 646, the Ontario Court of Appeal upheld a tax protestor's conviction, but allowed him to serve a conditional sentence in the community on the grounds that his behaviour was neither fraudulent nor deceitful. The one-year custodial sentence imposed by the trial judge was overturned on this basis: 1878:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3731:, 764 F.2d 1389, 85-2 U.S. Tax Cas. (CCH) paragr. 9512 (11th Cir. 1985) (taxpayer’s argument that income taxation of wages is unconstitutional was rejected by the United States Court of Appeals for the Eleventh Circuit; taxpayer required to pay damages for filing frivolous suit). 2250:

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

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

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

2103:, that those provisions are invalid and unenforceable. Thus, in this case, Cheek paid his taxes for years, but after attending various seminars and based on his own study, he concluded that the income tax laws could not constitutionally require him to pay a tax. 2270:

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

1733:. Though the specifics may vary according to jurisdiction, these rules invalidate tax avoidance which is technically legal but not for a business purpose or in violation of the spirit of the tax code. Related terms for tax avoidance include tax planning and 3715:, 2005-1 U.S. Tax Cas. (CCH) paragr. 50,289 (6th Cir. 2004), cert. denied, ____ U.S. ____ (2005) (taxpayer’s argument that wages are not taxable was ruled frivolous by the United States Court of Appeals for the Sixth Circuit; penalty – imposed under 991: 2124:

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

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

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

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

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

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

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

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

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

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

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

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

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

1960:, named after the Code section) for other real estate that the business can use. In this instance, no tax is due of the provisions of section 1031 of the Internal Revenue Code. Business Two has engaged in 3511:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3570: 1921:'s estimate of the ten countries with the largest absolute levels of tax evasion. He estimated that global tax evasion amounts to 5 percent of the global economy. 1956:

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

1337: 2038:), provided the other two elements are also met. Intentionally filing a false tax return (a separate crime in itself) could constitute an attempt to evade the 3540: 4207: 2012:(i.e., guilty conduct) – an affirmative act (and not merely an omission or failure to act) in any manner constituting evasion or an attempt to evade either: 2279:. The technical use of the words avoidance/evasion in the modern sense originated in the US where it was well established by the 1920s. It can be traced to 4889: 4423: 3685:

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

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

4212: 1194: 3381:), as invalidating the tax consequences of a tax avoidance transaction if "not conducted for any primary purpose other than to obtain a tax benefit". 4938: 4184: 3614:. For an individual, the $ 100,000 fine prescribed in this statute can be increased to a maximum of $ 250,000. See subsection (b), paragraph (3) of 1059: 1054: 2046:

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

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

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

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

1408: 1001: 222: 1935:. Tax evasion is criminal, and has no effect on the amount of tax actually owed, although it may give rise to substantial monetary penalties. 4798: 4590: 3556:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5514: 5277: 4813: 4803: 4783: 4631: 4605: 4508: 4279: 3992: 3909: 3871: 3854: 3837: 3820: 3803: 3716: 3703: 3690: 3644: 3607: 3267: 2168: 1583: 1508: 1473: 1458: 1378: 1368: 612: 532: 527: 448: 2305: 5607: 5524: 5509: 5403: 4833: 4712: 4567: 4402: 4310: 3689:, 898 F.2d 942, 90-1 U.S. Tax Cas. (CCH) paragr. 50,166 (3d Cir. 1990) (tax evasion conviction under 1729: 1603: 1568: 1543: 1423: 1403: 570: 247: 108: 5697: 5071: 4959: 4900: 4861: 4707: 4661: 4636: 4503: 4498: 4466: 3220: 3128: 2816: 1991:

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

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

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

5657: 5583: 5257: 5163: 5061: 4990: 4539: 4416: 4330: 4156: 3280: 3230: 3149: 1756: 1647: 1263: 1121: 1116: 851: 814: 725: 690: 592: 516: 352: 312: 278: 188: 178: 173: 168: 86: 3379: 1931:

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

3913: 3824: 2224:

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

5667: 5662: 5454: 5146: 5000: 4793: 4762: 4732: 4365: 4249: 4193: 4119:– research into "the negative impacts of tax avoidance, tax competition and tax havens" 3995: 3164: 2792: 2480: 2318: 1901: 1745: 1719: 1206: 1178: 1153: 1014: 856: 651: 587: 485: 423: 327: 322: 305: 283: 4134: 4123: 5749: 5399: 5297: 5101: 5051: 4881: 4871: 4651: 4641: 4621: 4572: 4456: 4360: 4269: 4264: 4128: 3195: 3180: 2145: 1957: 1891: 1741: 1706: 1278: 946: 871: 762: 695: 629: 597: 464: 406: 367: 347: 317: 232: 153: 148: 123: 113: 55: 17: 3533:"Conspiracy Theories / How more funding for the I.R.S. became a political firestorm" 2095:

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

5707: 5642: 5632: 5247: 5136: 5121: 4848: 4727: 4722: 4646: 4244: 4138: 3449: 3200: 3117: 2372:, produced the following estimates of the tax gap in different European countries. 2334: 2229: 1905:

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

1659: 1173: 956: 925: 896: 876: 767: 752: 732: 646: 641: 443: 237: 3875: 3858: 3841: 3807: 3720: 3694: 3648: 3619: 3611: 3463: 5612: 5411: 5407: 5317: 5066: 5024: 4980: 4702: 4626: 4370: 4274: 3707: 3190: 2576: 1734: 1710: 1168: 906: 866: 784: 720: 666: 602: 428: 418: 362: 242: 143: 138: 96: 81: 3294: 2333:, an individual objected to paying tax that, in part, would be used to procure 5702: 5488: 5369: 5364: 5242: 5126: 5106: 5096: 5076: 5030: 5020: 5005: 4975: 4747: 4295: 4061: 3889:"Offshore Voluntary Disclosure Program Frequently Asked Questions and Answers" 3434:

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

3215: 3205: 3138: 3008: 2008: 1273: 1243: 1126: 1111: 1034: 966: 934: 886: 861: 846: 747: 742: 710: 636: 342: 337: 158: 118: 64: 5672: 5652: 5637: 5572: 5478: 5473: 5442: 5432: 5394: 5332: 5312: 5252: 5227: 4866: 4742: 4666: 4375: 4254: 3185: 2912: 2198:

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

1106: 1024: 1019: 705: 700: 511: 438: 128: 2076:

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

5730: 3337: 3253:"The Impact of Outcome Orientation and Justice Concerns on Tax Compliance" 1642: 5592: 5562: 5483: 5427: 5379: 5354: 5336: 5272: 5237: 5208: 5190: 5185: 5168: 5131: 5111: 4895: 4687: 4524: 3159: 2936: 2864: 2840: 2720: 2275:. In 1900 the distinction was noted as two meanings of the word "evade": 2025: 1770: 1268: 1236: 920: 910: 831: 826: 799: 772: 582: 332: 273: 268: 101: 4113:– research into the positive impacts of tax competition and tax planning 3778: 3702:, 746 F.2d 1187, 84-2 U.S. Tax Cas. (CCH) paragr. 9898 (6th Cir. 1984) ( 5692: 5534: 5500: 5468: 5437: 5384: 5359: 5307: 5287: 5282: 5262: 5232: 5195: 5180: 5091: 5056: 4461: 3723:

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

3032: 2888: 2768: 2744: 2696: 2672: 2624: 2552: 2432: 1079: 901: 804: 794: 133: 91: 5597: 5422: 5292: 5151: 4985: 4239: 2984: 2960: 2648: 2600: 2528: 2456: 2353: 2003:" of the existence of a tax deficiency – an unpaid tax liability; and 1288: 1099: 1094: 1089: 891: 779: 3418: 3350: 2262:, where the House of Lords held that Parliament had "missed fire". 1787:

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

4044:"La fraude fiscale coûterait jusqu'à 80 milliards d'euros à l'Etat" 2321:

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

5322: 5267: 5217: 4948: 4385: 4153:

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

3934:

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

3056: 2504: 2408: 2342: 2193: 1912: 1868: 1755: 1303: 1298: 1293: 1283: 1258: 1253: 1200: 1072: 4916: 4162: 3635:, U.S. Income Portfolios, Vol. 636 (3rd ed. 2012), Bloomberg BNA. 5647: 5374: 1701:

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

4920: 4166: 3594:

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

1714: 1702: 206: 38: 3571:"Where's the fraud, Mr. President? | David Cay Johnston" 2099:

of the provisions at issue and a studied conclusion, however

2071:

A further stumbling block for tax protesters is found in the

4116: 4157:

US States Atty for Central Dist of California Press Release

4110: 2317:, against what is actually collected. The tax gap for the 27:

Range of legal and illegal activities that reduce tax paid

3743:, 498 U.S. at 205–206 (footnote omitted; emphasis added). 3545:

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

1933:

already legally owed at the time of the criminal conduct

1740:

Individuals that do not comply with tax payment include

3450:"26 U.S. Code § 7201 - Attempt to evade or defeat tax" 2260:

Ayrshire Employers Mutual Insurance Association v IRC

1003:

European Union Common Consolidated Corporate Tax Base

3363:

UK’s general anti-avoidance rule process on schedule

3338:

Sources of Noncompliance and Strategies to Reduce It

5682: 5582: 5549: 5498: 5452: 5346: 5206: 5040: 4968: 4826: 4771: 4680: 4614: 4555: 4517: 4491: 4475: 4449: 4440: 4394: 4288: 4232: 4200: 2211:they are held not to apply in cases of mitigation. 4351:National War Tax Resistance Coordinating Committee 3979:Minimising Taxes, Sears, 1922, Vernon Law Book Co. 4159:on John McCarthy of Malibu, Calif, UBS tax evader 4111:International Financial Centres Forum (IFC Forum) 3711:was rejected by the Court, and ruled frivolous); 3293:Dyreng SD, Hanlon M, Maydew EL. (2008). Noncom 2337:in unlawful contravention, he contended, of the 1865:Tax collection management efficiency and tax gap 2222: 2151: 2136: 2109: 2085: 1988: 1976:Definition of tax evasion in the United States 4932: 4178: 3531:Lopez, German; Wu, Ashley (August 26, 2022). 1896:protesters continue posing the same arguments 1709:, which is tax reduction by legal means, and 1679: 8: 4208:Conscientious objection to military taxation 3421:, CESifo Working Paper Series No. 3587, p. 9 2159:Failing to file returns in the United States 3419:"Money at the Docks of Tax Havens: A Guide" 4939: 4925: 4917: 4446: 4424:The Cold War and the Income Tax: A Protest 4185: 4171: 4163: 3397:. Taylor & Francis. pp. vi–viii. 2374: 1686: 1672: 1321: 1142: 395: 211: 29: 4213:List of historical acts of tax resistance 1752:Differences between avoidance and evasion 1195:Institute on Taxation and Economic Policy 3663:, or "ignorance of law excuses no one". 2304: 2266:History of avoidance/evasion distinction 3470:. U.S. Internal Revenue Service. 2019. 3243: 1350: 1324: 1186: 1145: 550: 503: 456: 398: 260: 214: 37: 4356:Northern California War Tax Resistance 4346:National Campaign for a Peace Tax Fund 3543:from the original on August 26, 2022. 3276: 3265: 3258:. Journal of Applied Psychology: 4–5. 1968:), which is completely within the law. 4799:Campaign Against Home and Water Taxes 4591:Revolt of the Comuneros (New Granada) 3429: 3427: 3353:. Saint Louis University Law Journal. 1940:avoid the creation of a tax liability 1860:this strategic goal through taxation. 7: 4596:Regulator Movement in North Carolina 4316:Association of Real Estate Taxpayers 4306:All Britain Anti-Poll Tax Federation 3961:(1860) 1 de G F&J 643 (England). 3085:Tax evasion and corruption in Greece 2127:he must take the risk of being wrong 1713:which is the illegal non-payment of 4218:Tax resistance in the United States 4147:on Jeffrey Chernick, UBS tax evader 4141:about tax avoidance by big business 3573:. Blogs.reuters.com. Archived from 3474:from the original on July 29, 2022. 3123:Bottom of the harbour tax avoidance 4581:No taxation without representation 2368:, a professor in Public Policy at 1927:Tax avoidance in the United States 25: 4779:Anti-austerity movement in Greece 4018:"Measuring tax gaps 2018 edition" 3394:A World History of Tax Rebellions 2309:HMRC estimated tax gaps 2005–2019 1801:underpayment (or remittance) gap. 1010:Global minimum corporate tax rate 5540:Perverting the course of justice 5023: 5014: 4962:. Not all types are listed here. 4789:Edward and Elaine Brown standoff 4758:Women's poll tax repeal movement 4326:Committee for Non-Violent Action 3661:Ignorantia legis neminem excusat 3295:Long-run corporate tax avoidance 3100:Tax evasion in the United States 3049: 3025: 3001: 2977: 2953: 2929: 2905: 2881: 2857: 2833: 2809: 2785: 2761: 2737: 2713: 2689: 2665: 2641: 2617: 2593: 2569: 2545: 2521: 2497: 2473: 2449: 2425: 2401: 1982:Tax evasion in the United States 1886:Tax protesters and tax resisters 1653: 1641: 475:Base erosion and profit shifting 45: 5278:Intellectual property violation 4091:. Richard Murphy. January 2019. 3336:For example, see: GAO. (2012). 2341:. His claim was dismissed, the 2118:unwilling to accept the outcome 1811:Underground economy and tax gap 253:Optimal capital income taxation 4839:Potentially dangerous taxpayer 4131:documentary into tax avoidance 3349:Prebble R, Prebble J. (2010). 1333:List of countries by tax rates 1: 4381:Women's Tax Resistance League 4151:US Justice Dept Press Release 4145:US Justice Dept Press Release 3309:Journal of Tax Administration 3211:Tax protester (United States) 3167:(less susceptible to evasion) 3146:(less susceptible to evasion) 2050:Application to tax protesters 758:Natural resources consumption 4890:history in the United States 3324:Crime, Law and Social Change 608:United States as a tax haven 4530:Revolt of the papier timbré 3783:; downloaded 24 April 2007" 3171:Richard Murphy (accountant) 2015:the assessment of a tax, or 5777: 5303:Possessing stolen property 4341:Irish National Land League 4301:Aide-toi, le ciel t'aidera 4062:"PIB - Croissance | Insee" 3090:Tax evasion in Switzerland 2370:City, University of London 1979: 1924: 522:Offshore financial centres 412:Repatriation tax avoidance 5717: 5012: 4955: 4535:Revolt of the va-nu-pieds 4483:Cornish Rebellion of 1497 4106:UK Statistics on Tax Gaps 3144:Financial transaction tax 2120:. As we see it, he is in 1705:system. This may include 987:Financial transaction tax 77:Property tax equalization 5402:(such as prohibition of 3970:(1901) AC 196 (England). 3761:Sansone v. United States 3667:, p. 673 (5th ed. 1979). 3297:. The Accounting Review. 3176:Stop Tax Haven Abuse Act 3134:Double Irish arrangement 2114:abide by their decisions 2044:Internal Revenue Service 1820:Tax customs and tax gaps 1338:Tax revenue to GDP ratio 997:Currency transaction tax 578:Liechtenstein tax affair 4809:Movimiento Pos Me Salto 3764:, 380 U.S. 343 (1965); 3758:, 317 U.S. 492 (1943); 3725:Granzow v. Commissioner 3700:Perkins v. Commissioner 3687:United States v. Connor 3251:Michael Wenzel (2002). 2395:health care budget (%) 2393:as a proportion of the 2083:case the Court stated: 1045:Permanent establishment 1040:Exchange of Information 543:Financial Secrecy Index 194:Medical savings account 5520:Miscarriage of justice 4738:Poplar Rates Rebellion 4586:Philadelphia Tea Party 4086:"The European Tax Gap" 4007:(1988) 62 TC 1 at 197. 3768:, 498 U.S. 192 (1991). 3766:Cheek v. United States 3755:Spies v. United States 3729:Waters v. Commissioner 3713:White v. United States 3665:Black's Law Dictionary 3391:David F. Burg (2004). 3275:Cite journal requires 2310: 2226: 2199: 2156: 2141: 2131: 2105: 2061:Cheek v. United States 2001:attendant circumstance 1993: 1922: 1874: 1776:James v. United States 1761: 940:Vehicle miles traveled 559:Ireland as a tax haven 373:Private tax collection 5515:Malfeasance in office 4958:Note: Crimes vary by 4814:Yellow vests protests 4804:Movimento Passe Livre 4784:Anti-Bin Tax Campaign 4606:White Lotus Rebellion 4509:Revolt of the Pitauds 4280:Unreported employment 4224:List of tax resisters 3781:The Tax Protester FAQ 3417:Shafik Hebous (2011) 2308: 2281:Oliver Wendell Holmes 2197: 2169:Installment Agreement 2107:The Court continued: 2018:the payment of a tax. 1980:Further information: 1925:Further information: 1916: 1872: 1759: 613:Panama as a tax haven 565:Ireland v. Commission 533:Conduit and sink OFCs 528:Offshore magic circle 449:Unreported employment 18:Tax avoidance/evasion 5608:Cybersex trafficking 5370:Censorship violation 4834:Income tax threshold 4713:Champaran Satyagraha 4403:An Act of Conscience 4336:I Don't Pay Movement 4311:Anti-Poll Tax Unions 4137:Special report from 3676:498 U.S. 192 (1991). 3596:statutory assessment 2236:, Volume 354, p. 186 1953:, which is criminal. 1730:Gregory v. Helvering 1609:United Arab Emirates 1351:Individual Countries 1060:Foreign revenue rule 852:Inheritance (estate) 571:Leprechaun economics 5400:Illegal consumption 5072:Criminal negligence 4901:Taxation as slavery 4862:Redemption movement 4858:Freeman on the land 4708:Bondelswarts affair 4672:Wallachian uprising 4662:Tancament de Caixes 4637:Hut Tax War of 1898 4499:Croquant rebellions 4117:Tax Justice Network 3567:Johnston, David Cay 3221:Taxation as slavery 3129:Corporate inversion 2286:Bullen v. Wisconsin 2042:of the tax, as the 1797:underreporting gap, 1773:like stated in the 1648:Business portal 1343:Tax rates in Europe 1213:Tax Justice Network 1159:Dhammika Dharmapala 662:Airport improvement 470:Transfer mispricing 261:Distribution of Tax 33:Part of a series on 5603:Child sexual abuse 5568:Wildlife smuggling 5558:Cruelty to animals 5347:Against the public 5176:Negligent homicide 5087:False imprisonment 5042:Against the person 4844:Render unto Caesar 4698:Bardoli Satyagraha 4693:Bambatha Rebellion 4410:Civil Disobedience 4321:Catalunya Diu Prou 4050:. 22 January 2013. 4033:(1968) All ER 779. 3779:"Daniel B. Evans, 3537:The New York Times 3326:(57/3). pp 265–85. 2329:In the UK case of 2311: 2200: 1923: 1875: 1762: 1249:Eight per thousand 1164:James R. Hines Jr. 1055:European Union FTT 72:Government revenue 5756:Tax noncompliance 5743: 5742: 5726:Wikimedia Commons 5684:Inchoate offenses 5628:Indecent exposure 5117:Human trafficking 5082:Domestic violence 4914: 4913: 4906:Taxation as theft 4877:Tax noncompliance 4854:Sovereign citizen 4822: 4821: 4657:Saminism Movement 4601:Whiskey Rebellion 4568:Fries's Rebellion 4124:Tax Me if You Can 3998: (1916), 630. 3914:§ 6651(a)(2) 3825:§ 6651(a)(1) 3785:. Evans-legal.com 3226:Taxation as theft 3155:Gaming the system 3095:Tax gap in the UK 3071: 3070: 2339:Geneva Convention 1829:at the 1% level. 1699:Tax noncompliance 1696: 1695: 1631: 1630: 1227: 1226: 1219:Tax Policy Center 962:Negative (income) 738:Environmental tax 620: 619: 538:Financial centres 358:Tax investigation 296: 295: 164:Tax harmonization 16:(Redirected from 5768: 5390:Ethnic cleansing 5328:Trespass to land 5223:Arms trafficking 5033: 5028: 5027: 5018: 4941: 4934: 4927: 4918: 4753:Vedaranyam March 4718:Kheda Satyagraha 4632:House Tax Hartal 4563:Boston Tea Party 4467:Peasants' Revolt 4447: 4431:Vyborg Manifesto 4260:Self-sufficiency 4187: 4180: 4173: 4164: 4093: 4092: 4090: 4082: 4076: 4075: 4073: 4072: 4058: 4052: 4051: 4040: 4034: 4031: 4025: 4024: 4022: 4014: 4008: 4005: 3999: 3986: 3980: 3977: 3971: 3968: 3962: 3959: 3953: 3950: 3944: 3941: 3935: 3932: 3926: 3923: 3917: 3906: 3900: 3899: 3897: 3896: 3885: 3879: 3868: 3862: 3851: 3845: 3834: 3828: 3817: 3811: 3800: 3794: 3793: 3791: 3790: 3775: 3769: 3750: 3744: 3738: 3732: 3683: 3677: 3674: 3668: 3658: 3652: 3642: 3636: 3629: 3623: 3605: 3599: 3592: 3586: 3585: 3583: 3582: 3563: 3557: 3554: 3548: 3547: 3528: 3522: 3519: 3513: 3509: 3503: 3500: 3494: 3491: 3485: 3482: 3476: 3475: 3460: 3454: 3453: 3446: 3440: 3439: 3436:5 Ct. Uncourt 19 3431: 3422: 3415: 3409: 3408: 3388: 3382: 3376: 3370: 3360: 3354: 3347: 3341: 3334: 3328: 3327: 3319: 3313: 3312: 3304: 3298: 3291: 3285: 3284: 3278: 3273: 3271: 3263: 3257: 3248: 3055: 3053: 3052: 3031: 3029: 3028: 3007: 3005: 3004: 2983: 2981: 2980: 2959: 2957: 2956: 2935: 2933: 2932: 2911: 2909: 2908: 2887: 2885: 2884: 2863: 2861: 2860: 2839: 2837: 2836: 2815: 2813: 2812: 2791: 2789: 2788: 2767: 2765: 2764: 2743: 2741: 2740: 2719: 2717: 2716: 2695: 2693: 2692: 2671: 2669: 2668: 2647: 2645: 2644: 2623: 2621: 2620: 2599: 2597: 2596: 2575: 2573: 2572: 2551: 2549: 2548: 2527: 2525: 2524: 2503: 2501: 2500: 2479: 2477: 2476: 2455: 2453: 2452: 2431: 2429: 2428: 2407: 2405: 2404: 2375: 2325:UK tax resistors 2273:Fisher v Brierly 2237: 2205:IRC v Willoughby 1688: 1681: 1674: 1660:Money portal 1658: 1657: 1656: 1646: 1645: 1322: 1143: 1050:Transfer pricing 1030:Tax equalization 1004: 947:Corporate profit 583:Luxembourg Leaks 517:Corporate havens 396: 212: 49: 30: 21: 5776: 5775: 5771: 5770: 5769: 5767: 5766: 5765: 5746: 5745: 5744: 5739: 5713: 5712: 5711: 5678: 5677: 5676: 5658:Sex trafficking 5584:Sexual offenses 5578: 5577: 5576: 5550:Against animals 5545: 5544: 5543: 5494: 5493: 5492: 5448: 5447: 5446: 5342: 5341: 5340: 5258:False pretenses 5202: 5201: 5200: 5164:Preterintention 5036: 5029: 5022: 5019: 5010: 4964: 4951: 4945: 4915: 4910: 4818: 4767: 4676: 4610: 4551: 4540:Salt Tax Revolt 4513: 4487: 4471: 4442: 4436: 4417:Clericis laicos 4390: 4331:Fasci Siciliani 4284: 4228: 4196: 4191: 4102: 4097: 4096: 4088: 4084: 4083: 4079: 4070: 4068: 4060: 4059: 4055: 4042: 4041: 4037: 4032: 4028: 4020: 4016: 4015: 4011: 4006: 4002: 3987: 3983: 3978: 3974: 3969: 3965: 3960: 3956: 3951: 3947: 3943:(1986) STC 548. 3942: 3938: 3933: 3929: 3924: 3920: 3907: 3903: 3894: 3892: 3887: 3886: 3882: 3869: 3865: 3852: 3848: 3835: 3831: 3818: 3814: 3801: 3797: 3788: 3786: 3777: 3776: 3772: 3751: 3747: 3739: 3735: 3684: 3680: 3675: 3671: 3659: 3655: 3643: 3639: 3630: 3626: 3606: 3602: 3593: 3589: 3580: 3578: 3565: 3564: 3560: 3555: 3551: 3530: 3529: 3525: 3520: 3516: 3510: 3506: 3501: 3497: 3492: 3488: 3483: 3479: 3462: 3461: 3457: 3448: 3447: 3443: 3433: 3432: 3425: 3416: 3412: 3405: 3390: 3389: 3385: 3377: 3373: 3361: 3357: 3348: 3344: 3335: 3331: 3321: 3320: 3316: 3306: 3305: 3301: 3292: 3288: 3274: 3264: 3255: 3250: 3249: 3245: 3240: 3235: 3231:Xenon (program) 3150:Fiscal capacity 3113: 3105:Other countries 3081: 3076: 3050: 3048: 3026: 3024: 3002: 3000: 2978: 2976: 2954: 2952: 2930: 2928: 2906: 2904: 2882: 2880: 2858: 2856: 2834: 2832: 2810: 2808: 2786: 2784: 2762: 2760: 2738: 2736: 2714: 2712: 2690: 2688: 2666: 2664: 2642: 2640: 2618: 2616: 2594: 2592: 2570: 2568: 2546: 2544: 2522: 2520: 2498: 2496: 2474: 2472: 2450: 2448: 2426: 2424: 2402: 2400: 2394: 2392: 2387: 2382: 2363: 2351: 2327: 2303: 2268: 2239: 2228: 2217:IRC v Challenge 2192: 2161: 2052: 1984: 1978: 1929: 1917:Tax campaigner 1911: 1888: 1867: 1822: 1813: 1785: 1754: 1692: 1654: 1652: 1640: 1633: 1632: 1319: 1309: 1308: 1264:Fiscus Judaicus 1239: 1229: 1228: 1187:Advocacy groups 1140: 1132: 1131: 1122:Trade agreement 1117:Free-trade zone 1075: 1065: 1064: 1002: 982: 972: 971: 632: 622: 621: 593:Paradise Papers 434:Debtors' prison 393: 383: 382: 353:Tax preparation 313:Revenue service 308: 298: 297: 209: 199: 198: 179:Double taxation 174:Tax withholding 169:Tax competition 87:Non-tax revenue 67: 28: 23: 22: 15: 12: 11: 5: 5774: 5772: 5764: 5763: 5758: 5748: 5747: 5741: 5740: 5738: 5733: 5728: 5723: 5718: 5715: 5714: 5710: 5705: 5700: 5695: 5690: 5689: 5688: 5686: 5680: 5679: 5675: 5670: 5668:Sexual slavery 5665: 5663:Sexual assault 5660: 5655: 5650: 5645: 5640: 5635: 5630: 5625: 5620: 5615: 5610: 5605: 5600: 5595: 5590: 5589: 5588: 5586: 5580: 5579: 5575: 5570: 5565: 5560: 5555: 5554: 5553: 5551: 5547: 5546: 5542: 5537: 5532: 5527: 5522: 5517: 5512: 5507: 5506: 5505: 5503: 5496: 5495: 5491: 5486: 5481: 5476: 5471: 5466: 5461: 5460: 5459: 5457: 5450: 5449: 5445: 5440: 5435: 5430: 5425: 5420: 5415: 5397: 5392: 5387: 5385:Hostage-taking 5382: 5377: 5372: 5367: 5362: 5357: 5352: 5351: 5350: 5348: 5344: 5343: 5339: 5330: 5325: 5320: 5315: 5310: 5305: 5300: 5295: 5290: 5285: 5280: 5275: 5270: 5265: 5260: 5255: 5250: 5245: 5240: 5235: 5230: 5225: 5220: 5215: 5214: 5213: 5211: 5204: 5203: 5199: 5198: 5193: 5188: 5183: 5178: 5173: 5172: 5171: 5161: 5160: 5159: 5149: 5144: 5134: 5129: 5124: 5119: 5114: 5109: 5104: 5099: 5094: 5089: 5084: 5079: 5074: 5069: 5064: 5059: 5054: 5048: 5047: 5046: 5044: 5038: 5037: 5035: 5034: 5013: 5011: 5009: 5008: 5003: 4998: 4993: 4988: 4983: 4978: 4972: 4970: 4966: 4965: 4956: 4953: 4952: 4946: 4944: 4943: 4936: 4929: 4921: 4912: 4911: 4909: 4908: 4903: 4898: 4893: 4879: 4874: 4869: 4864: 4851: 4846: 4841: 4836: 4830: 4828: 4827:Related topics 4824: 4823: 4820: 4819: 4817: 4816: 4811: 4806: 4801: 4796: 4794:Bonnets Rouges 4791: 4786: 4781: 4775: 4773: 4769: 4768: 4766: 4765: 4760: 4755: 4750: 4745: 4740: 4735: 4733:Poll Tax Riots 4730: 4725: 4720: 4715: 4710: 4705: 4700: 4695: 4690: 4684: 4682: 4678: 4677: 4675: 4674: 4669: 4664: 4659: 4654: 4649: 4644: 4639: 4634: 4629: 4624: 4618: 4616: 4612: 4611: 4609: 4608: 4603: 4598: 4593: 4588: 4583: 4578: 4570: 4565: 4559: 4557: 4553: 4552: 4550: 4549: 4543: 4537: 4532: 4527: 4521: 4519: 4515: 4514: 4512: 4511: 4506: 4501: 4495: 4493: 4489: 4488: 4486: 4485: 4479: 4477: 4473: 4472: 4470: 4469: 4464: 4459: 4453: 4451: 4444: 4438: 4437: 4435: 4434: 4427: 4420: 4413: 4406: 4398: 4396: 4392: 4391: 4389: 4388: 4383: 4378: 4373: 4368: 4366:Peace churches 4363: 4358: 4353: 4348: 4343: 4338: 4333: 4328: 4323: 4318: 4313: 4308: 4303: 4298: 4292: 4290: 4286: 4285: 4283: 4282: 4277: 4272: 4267: 4262: 4257: 4252: 4250:Local currency 4247: 4242: 4236: 4234: 4230: 4229: 4227: 4226: 4221: 4215: 4210: 4204: 4202: 4198: 4197: 4194:Tax resistance 4192: 4190: 4189: 4182: 4175: 4167: 4161: 4160: 4154: 4148: 4142: 4132: 4120: 4114: 4108: 4101: 4100:External links 4098: 4095: 4094: 4077: 4053: 4035: 4026: 4009: 4000: 3981: 3972: 3963: 3954: 3945: 3936: 3927: 3918: 3910:26 U.S.C. 3901: 3880: 3872:26 U.S.C. 3863: 3855:26 U.S.C. 3846: 3838:26 U.S.C. 3829: 3821:26 U.S.C. 3812: 3804:26 U.S.C. 3795: 3770: 3745: 3733: 3717:26 U.S.C. 3704:26 U.S.C. 3691:26 U.S.C. 3678: 3669: 3653: 3645:26 U.S.C. 3637: 3624: 3616:18 U.S.C. 3608:26 U.S.C. 3600: 3587: 3558: 3549: 3523: 3514: 3504: 3495: 3486: 3477: 3455: 3441: 3423: 3410: 3403: 3383: 3371: 3355: 3342: 3340:. GAO-12-651T. 3329: 3314: 3299: 3286: 3277:|journal= 3242: 3241: 3239: 3236: 3234: 3233: 3228: 3223: 3218: 3213: 3208: 3203: 3198: 3193: 3188: 3183: 3178: 3173: 3168: 3165:Land value tax 3162: 3157: 3152: 3147: 3141: 3136: 3131: 3126: 3120: 3114: 3112: 3109: 3108: 3107: 3102: 3097: 3092: 3087: 3080: 3077: 3075: 3072: 3069: 3068: 3065: 3062: 3059: 3045: 3044: 3041: 3038: 3035: 3021: 3020: 3017: 3014: 3011: 2997: 2996: 2993: 2990: 2987: 2973: 2972: 2969: 2966: 2963: 2949: 2948: 2945: 2942: 2939: 2925: 2924: 2921: 2918: 2915: 2901: 2900: 2897: 2894: 2891: 2877: 2876: 2873: 2870: 2867: 2853: 2852: 2849: 2846: 2843: 2829: 2828: 2825: 2822: 2819: 2805: 2804: 2801: 2798: 2795: 2793:Czech Republic 2781: 2780: 2777: 2774: 2771: 2757: 2756: 2753: 2750: 2747: 2733: 2732: 2729: 2726: 2723: 2709: 2708: 2705: 2702: 2699: 2685: 2684: 2681: 2678: 2675: 2661: 2660: 2657: 2654: 2651: 2637: 2636: 2633: 2630: 2627: 2613: 2612: 2609: 2606: 2603: 2589: 2588: 2585: 2582: 2579: 2565: 2564: 2561: 2558: 2555: 2541: 2540: 2537: 2534: 2531: 2517: 2516: 2513: 2510: 2507: 2493: 2492: 2489: 2486: 2483: 2481:United Kingdom 2469: 2468: 2465: 2462: 2459: 2445: 2444: 2441: 2438: 2435: 2421: 2420: 2417: 2414: 2411: 2397: 2396: 2389: 2384: 2379: 2366:Richard Murphy 2362: 2359: 2350: 2347: 2331:Cheney v. Conn 2326: 2323: 2302: 2299: 2295:Craven v White 2277:Bullivant v AG 2267: 2264: 2221: 2191: 2190:United Kingdom 2188: 2160: 2157: 2146:R. v. Klundert 2097:full knowledge 2051: 2048: 2031: 2030: 2021: 2020: 2019: 2016: 2004: 1977: 1974: 1970: 1969: 1966:tax mitigation 1954: 1919:Richard Murphy 1910: 1907: 1902:Tax resistance 1892:tax protesters 1887: 1884: 1866: 1863: 1862: 1861: 1857: 1854: 1850: 1847: 1821: 1818: 1812: 1809: 1793:nonfiling gap, 1784: 1781: 1753: 1750: 1742:tax protesters 1735:tax sheltering 1720:Edgar L. Feige 1694: 1693: 1691: 1690: 1683: 1676: 1668: 1665: 1664: 1663: 1662: 1650: 1635: 1634: 1629: 1628: 1627: 1626: 1621: 1616: 1614:United Kingdom 1611: 1606: 1601: 1596: 1591: 1586: 1581: 1576: 1571: 1566: 1561: 1556: 1551: 1546: 1541: 1536: 1531: 1526: 1521: 1516: 1511: 1506: 1501: 1496: 1491: 1486: 1481: 1476: 1471: 1466: 1461: 1456: 1451: 1446: 1441: 1436: 1431: 1426: 1421: 1416: 1411: 1406: 1401: 1396: 1391: 1386: 1381: 1376: 1371: 1366: 1361: 1353: 1352: 1348: 1347: 1346: 1345: 1340: 1335: 1327: 1326: 1320: 1315: 1314: 1311: 1310: 1307: 1306: 1301: 1296: 1291: 1286: 1281: 1276: 1271: 1266: 1261: 1256: 1251: 1246: 1240: 1235: 1234: 1231: 1230: 1225: 1224: 1223: 1222: 1216: 1210: 1207:Tax Foundation 1204: 1198: 1189: 1188: 1184: 1183: 1182: 1181: 1179:Gabriel Zucman 1176: 1171: 1166: 1161: 1156: 1154:Mihir A. Desai 1148: 1147: 1141: 1138: 1137: 1134: 1133: 1130: 1129: 1124: 1119: 1114: 1109: 1104: 1103: 1102: 1097: 1087: 1082: 1076: 1071: 1070: 1067: 1066: 1063: 1062: 1057: 1052: 1047: 1042: 1037: 1032: 1027: 1022: 1017: 1015:Robin Hood tax 1012: 1007: 999: 994: 989: 983: 978: 977: 974: 973: 970: 969: 964: 959: 954: 952:Excess profits 949: 944: 943: 942: 937: 932: 923: 918: 904: 899: 894: 889: 884: 879: 874: 869: 864: 859: 854: 849: 844: 839: 837:Gross receipts 834: 829: 824: 819: 818: 817: 812: 807: 802: 797: 792: 787: 777: 776: 775: 770: 765: 760: 755: 750: 745: 735: 730: 729: 728: 723: 718: 713: 708: 703: 698: 688: 687: 686: 676: 675: 674: 669: 664: 654: 649: 644: 639: 633: 628: 627: 624: 623: 618: 617: 616: 615: 610: 605: 600: 595: 590: 588:Offshore Leaks 585: 580: 575: 574: 573: 568: 553: 552: 551:Major examples 548: 547: 546: 545: 540: 535: 530: 525: 519: 514: 506: 505: 501: 500: 499: 498: 493: 488: 486:Dutch Sandwich 483: 478: 472: 467: 459: 458: 454: 453: 452: 451: 446: 441: 436: 431: 426: 424:Tax resistance 421: 416: 415: 414: 401: 400: 394: 389: 388: 385: 384: 381: 380: 375: 370: 365: 360: 355: 350: 345: 340: 335: 330: 328:Taxable income 325: 323:Tax assessment 320: 315: 309: 304: 303: 300: 299: 294: 293: 292: 291: 286: 281: 276: 271: 263: 262: 258: 257: 256: 255: 250: 245: 240: 235: 230: 225: 217: 216: 215:General Theory 210: 205: 204: 201: 200: 197: 196: 191: 186: 184:Representation 181: 176: 171: 166: 161: 156: 151: 146: 141: 136: 131: 126: 121: 116: 111: 106: 105: 104: 94: 89: 84: 79: 74: 68: 63: 62: 59: 58: 51: 50: 42: 41: 35: 34: 26: 24: 14: 13: 10: 9: 6: 4: 3: 2: 5773: 5762: 5761:Tax avoidance 5759: 5757: 5754: 5753: 5751: 5737: 5734: 5732: 5729: 5727: 5724: 5722: 5719: 5716: 5709: 5706: 5704: 5701: 5699: 5696: 5694: 5691: 5687: 5685: 5681: 5674: 5671: 5669: 5666: 5664: 5661: 5659: 5656: 5654: 5651: 5649: 5646: 5644: 5641: 5639: 5636: 5634: 5631: 5629: 5626: 5624: 5621: 5619: 5618:Homosexuality 5616: 5614: 5611: 5609: 5606: 5604: 5601: 5599: 5596: 5594: 5591: 5587: 5585: 5581: 5574: 5571: 5569: 5566: 5564: 5561: 5559: 5556: 5552: 5548: 5541: 5538: 5536: 5533: 5531: 5528: 5526: 5523: 5521: 5518: 5516: 5513: 5511: 5508: 5504: 5502: 5497: 5490: 5487: 5485: 5482: 5480: 5477: 5475: 5472: 5470: 5467: 5465: 5462: 5458: 5456: 5451: 5444: 5441: 5439: 5436: 5434: 5431: 5429: 5426: 5424: 5421: 5419: 5418:Miscegenation 5416: 5413: 5409: 5405: 5401: 5398: 5396: 5393: 5391: 5388: 5386: 5383: 5381: 5378: 5376: 5373: 5371: 5368: 5366: 5363: 5361: 5358: 5356: 5353: 5349: 5345: 5338: 5334: 5331: 5329: 5326: 5324: 5321: 5319: 5316: 5314: 5311: 5309: 5306: 5304: 5301: 5299: 5298:Pickpocketing 5296: 5294: 5291: 5289: 5286: 5284: 5281: 5279: 5276: 5274: 5271: 5269: 5266: 5264: 5261: 5259: 5256: 5254: 5251: 5249: 5246: 5244: 5241: 5239: 5236: 5234: 5231: 5229: 5226: 5224: 5221: 5219: 5216: 5212: 5210: 5205: 5197: 5194: 5192: 5189: 5187: 5184: 5182: 5179: 5177: 5174: 5170: 5167: 5166: 5165: 5162: 5158: 5155: 5154: 5153: 5150: 5148: 5145: 5142: 5138: 5135: 5133: 5130: 5128: 5125: 5123: 5120: 5118: 5115: 5113: 5110: 5108: 5105: 5103: 5102:Home invasion 5100: 5098: 5095: 5093: 5090: 5088: 5085: 5083: 5080: 5078: 5075: 5073: 5070: 5068: 5065: 5063: 5060: 5058: 5055: 5053: 5052:Assassination 5050: 5049: 5045: 5043: 5039: 5032: 5026: 5021: 5017: 5007: 5004: 5002: 4999: 4997: 4994: 4992: 4989: 4987: 4984: 4982: 4979: 4977: 4974: 4973: 4971: 4967: 4963: 4961: 4954: 4950: 4942: 4937: 4935: 4930: 4928: 4923: 4922: 4919: 4907: 4904: 4902: 4899: 4897: 4894: 4891: 4887: 4883: 4882:Tax protester 4880: 4878: 4875: 4873: 4872:Tax inversion 4870: 4868: 4865: 4863: 4859: 4855: 4852: 4850: 4847: 4845: 4842: 4840: 4837: 4835: 4832: 4831: 4829: 4825: 4815: 4812: 4810: 4807: 4805: 4802: 4800: 4797: 4795: 4792: 4790: 4787: 4785: 4782: 4780: 4777: 4776: 4774: 4770: 4764: 4761: 4759: 4756: 4754: 4751: 4749: 4746: 4744: 4741: 4739: 4736: 4734: 4731: 4729: 4726: 4724: 4721: 4719: 4716: 4714: 4711: 4709: 4706: 4704: 4701: 4699: 4696: 4694: 4691: 4689: 4686: 4685: 4683: 4679: 4673: 4670: 4668: 4665: 4663: 4660: 4658: 4655: 4653: 4652:Rebecca Riots 4650: 4648: 4645: 4643: 4642:Low Rebellion 4640: 4638: 4635: 4633: 4630: 4628: 4625: 4623: 4622:Anti-Rent War 4620: 4619: 4617: 4613: 4607: 4604: 4602: 4599: 4597: 4594: 4592: 4589: 4587: 4584: 4582: 4579: 4577: 4575: 4571: 4569: 4566: 4564: 4561: 4560: 4558: 4554: 4547: 4544: 4541: 4538: 4536: 4533: 4531: 4528: 4526: 4523: 4522: 4520: 4516: 4510: 4507: 4505: 4502: 4500: 4497: 4496: 4494: 4490: 4484: 4481: 4480: 4478: 4474: 4468: 4465: 4463: 4460: 4458: 4457:Tuchin Revolt 4455: 4454: 4452: 4448: 4445: 4439: 4433: 4432: 4428: 4426: 4425: 4421: 4419: 4418: 4414: 4412: 4411: 4407: 4405: 4404: 4400: 4399: 4397: 4393: 4387: 4384: 4382: 4379: 4377: 4374: 4372: 4369: 4367: 4364: 4362: 4361:Pagal Panthis 4359: 4357: 4354: 4352: 4349: 4347: 4344: 4342: 4339: 4337: 4334: 4332: 4329: 4327: 4324: 4322: 4319: 4317: 4314: 4312: 4309: 4307: 4304: 4302: 4299: 4297: 4294: 4293: 4291: 4289:Organizations 4287: 4281: 4278: 4276: 4273: 4271: 4270:Tax avoidance 4268: 4266: 4265:Simple living 4263: 4261: 4258: 4256: 4253: 4251: 4248: 4246: 4243: 4241: 4238: 4237: 4235: 4231: 4225: 4222: 4219: 4216: 4214: 4211: 4209: 4206: 4205: 4203: 4199: 4195: 4188: 4183: 4181: 4176: 4174: 4169: 4168: 4165: 4158: 4155: 4152: 4149: 4146: 4143: 4140: 4136: 4133: 4130: 4129:PBS Frontline 4126: 4125: 4121: 4118: 4115: 4112: 4109: 4107: 4104: 4103: 4099: 4087: 4081: 4078: 4067: 4063: 4057: 4054: 4049: 4045: 4039: 4036: 4030: 4027: 4019: 4013: 4010: 4004: 4001: 3997: 3994: 3990: 3985: 3982: 3976: 3973: 3967: 3964: 3958: 3955: 3949: 3946: 3940: 3937: 3931: 3928: 3922: 3919: 3915: 3911: 3905: 3902: 3890: 3884: 3881: 3877: 3873: 3867: 3864: 3860: 3856: 3850: 3847: 3843: 3839: 3833: 3830: 3826: 3822: 3816: 3813: 3809: 3805: 3799: 3796: 3784: 3782: 3774: 3771: 3767: 3763: 3762: 3757: 3756: 3749: 3746: 3742: 3737: 3734: 3730: 3726: 3722: 3718: 3714: 3709: 3705: 3701: 3696: 3692: 3688: 3682: 3679: 3673: 3670: 3666: 3662: 3657: 3654: 3650: 3646: 3641: 3638: 3634: 3628: 3625: 3621: 3617: 3613: 3609: 3604: 3601: 3597: 3591: 3588: 3577:on 2012-01-07 3576: 3572: 3568: 3562: 3559: 3553: 3550: 3546: 3542: 3538: 3534: 3527: 3524: 3518: 3515: 3508: 3505: 3499: 3496: 3490: 3487: 3481: 3478: 3473: 3469: 3465: 3464:"The Tax Gap" 3459: 3456: 3451: 3445: 3442: 3437: 3430: 3428: 3424: 3420: 3414: 3411: 3406: 3404:9780203500897 3400: 3396: 3395: 3387: 3384: 3380: 3375: 3372: 3368: 3364: 3359: 3356: 3352: 3346: 3343: 3339: 3333: 3330: 3325: 3318: 3315: 3310: 3303: 3300: 3296: 3290: 3287: 3282: 3269: 3262: 3254: 3247: 3244: 3237: 3232: 3229: 3227: 3224: 3222: 3219: 3217: 3214: 3212: 3209: 3207: 3204: 3202: 3199: 3197: 3196:Tax incidence 3194: 3192: 3189: 3187: 3184: 3182: 3181:Tax deduction 3179: 3177: 3174: 3172: 3169: 3166: 3163: 3161: 3158: 3156: 3153: 3151: 3148: 3145: 3142: 3140: 3137: 3135: 3132: 3130: 3127: 3124: 3121: 3119: 3116: 3115: 3110: 3106: 3103: 3101: 3098: 3096: 3093: 3091: 3088: 3086: 3083: 3082: 3078: 3073: 3066: 3063: 3060: 3058: 3047: 3046: 3042: 3039: 3036: 3034: 3023: 3022: 3018: 3015: 3012: 3010: 2999: 2998: 2994: 2991: 2988: 2986: 2975: 2974: 2970: 2967: 2964: 2962: 2951: 2950: 2946: 2943: 2940: 2938: 2927: 2926: 2922: 2919: 2916: 2914: 2903: 2902: 2898: 2895: 2892: 2890: 2879: 2878: 2874: 2871: 2868: 2866: 2855: 2854: 2850: 2847: 2844: 2842: 2831: 2830: 2826: 2823: 2820: 2818: 2807: 2806: 2802: 2799: 2796: 2794: 2783: 2782: 2778: 2775: 2772: 2770: 2759: 2758: 2754: 2751: 2748: 2746: 2735: 2734: 2730: 2727: 2724: 2722: 2711: 2710: 2706: 2703: 2700: 2698: 2687: 2686: 2682: 2679: 2676: 2674: 2663: 2662: 2658: 2655: 2652: 2650: 2639: 2638: 2634: 2631: 2628: 2626: 2615: 2614: 2610: 2607: 2604: 2602: 2591: 2590: 2586: 2583: 2580: 2578: 2567: 2566: 2562: 2559: 2556: 2554: 2543: 2542: 2538: 2535: 2532: 2530: 2519: 2518: 2514: 2511: 2508: 2506: 2495: 2494: 2490: 2487: 2484: 2482: 2471: 2470: 2466: 2463: 2460: 2458: 2447: 2446: 2442: 2439: 2436: 2434: 2423: 2422: 2418: 2415: 2412: 2410: 2399: 2398: 2390: 2385: 2380: 2377: 2376: 2373: 2371: 2367: 2360: 2358: 2355: 2348: 2346: 2344: 2340: 2336: 2332: 2324: 2322: 2320: 2316: 2307: 2300: 2298: 2296: 2290: 2288: 2287: 2282: 2278: 2274: 2265: 2263: 2261: 2255: 2251: 2247: 2243: 2238: 2235: 2234:The Economist 2231: 2225: 2220: 2218: 2212: 2208: 2206: 2196: 2189: 2187: 2186:challenging. 2183: 2179: 2175: 2172: 2170: 2165: 2158: 2155: 2150: 2148: 2147: 2140: 2135: 2130: 2128: 2123: 2119: 2115: 2108: 2104: 2102: 2098: 2094: 2090: 2084: 2082: 2077: 2074: 2069: 2065: 2063: 2062: 2057: 2049: 2047: 2045: 2041: 2037: 2028: 2027: 2022: 2017: 2014: 2013: 2011: 2010: 2005: 2002: 1998: 1997: 1996: 1992: 1987: 1983: 1975: 1973: 1967: 1963: 1962:tax avoidance 1959: 1958:1031 exchange 1955: 1952: 1948: 1947: 1946: 1943: 1941: 1936: 1934: 1928: 1920: 1915: 1909:United States 1908: 1906: 1903: 1899: 1897: 1893: 1885: 1883: 1879: 1871: 1864: 1858: 1855: 1851: 1848: 1844: 1843: 1842: 1838: 1834: 1830: 1826: 1819: 1817: 1810: 1808: 1806: 1802: 1798: 1794: 1790: 1789:gross tax gap 1782: 1780: 1778: 1777: 1772: 1766: 1758: 1751: 1749: 1747: 1746:tax resisters 1743: 1738: 1736: 1732: 1731: 1724: 1721: 1716: 1712: 1708: 1707:tax avoidance 1704: 1700: 1689: 1684: 1682: 1677: 1675: 1670: 1669: 1667: 1666: 1661: 1651: 1649: 1644: 1639: 1638: 1637: 1636: 1625: 1622: 1620: 1619:United States 1617: 1615: 1612: 1610: 1607: 1605: 1602: 1600: 1597: 1595: 1592: 1590: 1587: 1585: 1582: 1580: 1577: 1575: 1572: 1570: 1567: 1565: 1562: 1560: 1557: 1555: 1552: 1550: 1547: 1545: 1542: 1540: 1537: 1535: 1532: 1530: 1527: 1525: 1522: 1520: 1517: 1515: 1512: 1510: 1507: 1505: 1502: 1500: 1497: 1495: 1492: 1490: 1487: 1485: 1482: 1480: 1477: 1475: 1472: 1470: 1467: 1465: 1462: 1460: 1457: 1455: 1452: 1450: 1447: 1445: 1442: 1440: 1437: 1435: 1432: 1430: 1427: 1425: 1422: 1420: 1417: 1415: 1412: 1410: 1407: 1405: 1402: 1400: 1397: 1395: 1392: 1390: 1387: 1385: 1382: 1380: 1377: 1375: 1372: 1370: 1367: 1365: 1362: 1360: 1357: 1356: 1355: 1354: 1349: 1344: 1341: 1339: 1336: 1334: 1331: 1330: 1329: 1328: 1325:All Countries 1323: 1318: 1313: 1312: 1305: 1302: 1300: 1297: 1295: 1292: 1290: 1287: 1285: 1282: 1280: 1279:Tolerance tax 1277: 1275: 1272: 1270: 1267: 1265: 1262: 1260: 1257: 1255: 1252: 1250: 1247: 1245: 1242: 1241: 1238: 1233: 1232: 1220: 1217: 1214: 1211: 1208: 1205: 1202: 1199: 1196: 1193: 1192: 1191: 1190: 1185: 1180: 1177: 1175: 1172: 1170: 1167: 1165: 1162: 1160: 1157: 1155: 1152: 1151: 1150: 1149: 1144: 1136: 1135: 1128: 1125: 1123: 1120: 1118: 1115: 1113: 1110: 1108: 1105: 1101: 1098: 1096: 1093: 1092: 1091: 1088: 1086: 1083: 1081: 1078: 1077: 1074: 1069: 1068: 1061: 1058: 1056: 1053: 1051: 1048: 1046: 1043: 1041: 1038: 1036: 1033: 1031: 1028: 1026: 1023: 1021: 1018: 1016: 1013: 1011: 1008: 1005: 1000: 998: 995: 993: 990: 988: 985: 984: 981: 980:International 976: 975: 968: 965: 963: 960: 958: 955: 953: 950: 948: 945: 941: 938: 936: 933: 931: 927: 924: 922: 919: 917: 914: 913: 912: 908: 905: 903: 900: 898: 895: 893: 890: 888: 885: 883: 882:Resource rent 880: 878: 875: 873: 870: 868: 865: 863: 860: 858: 855: 853: 850: 848: 845: 843: 840: 838: 835: 833: 830: 828: 825: 823: 820: 816: 813: 811: 808: 806: 803: 801: 798: 796: 793: 791: 788: 786: 783: 782: 781: 778: 774: 771: 769: 766: 764: 761: 759: 756: 754: 751: 749: 746: 744: 741: 740: 739: 736: 734: 731: 727: 724: 722: 719: 717: 714: 712: 709: 707: 704: 702: 699: 697: 694: 693: 692: 689: 685: 682: 681: 680: 679:Capital gains 677: 673: 670: 668: 665: 663: 660: 659: 658: 655: 653: 650: 648: 645: 643: 640: 638: 635: 634: 631: 626: 625: 614: 611: 609: 606: 604: 601: 599: 598:Panama Papers 596: 594: 591: 589: 586: 584: 581: 579: 576: 572: 569: 567: 566: 562: 561: 560: 557: 556: 555: 554: 549: 544: 541: 539: 536: 534: 531: 529: 526: 523: 520: 518: 515: 513: 510: 509: 508: 507: 502: 497: 494: 492: 489: 487: 484: 482: 479: 476: 473: 471: 468: 466: 465:Tax inversion 463: 462: 461: 460: 455: 450: 447: 445: 442: 440: 437: 435: 432: 430: 427: 425: 422: 420: 417: 413: 410: 409: 408: 407:Tax avoidance 405: 404: 403: 402: 397: 392: 391:Noncompliance 387: 386: 379: 376: 374: 371: 369: 368:Tax collector 366: 364: 361: 359: 356: 354: 351: 349: 348:Tax residence 346: 344: 341: 339: 336: 334: 331: 329: 326: 324: 321: 319: 318:Revenue stamp 316: 314: 311: 310: 307: 302: 301: 290: 287: 285: 282: 280: 277: 275: 272: 270: 267: 266: 265: 264: 259: 254: 251: 249: 246: 244: 241: 239: 236: 234: 233:Tax incidence 231: 229: 228:Excess burden 226: 224: 221: 220: 219: 218: 213: 208: 203: 202: 195: 192: 190: 187: 185: 182: 180: 177: 175: 172: 170: 167: 165: 162: 160: 157: 155: 154:Tax incentive 152: 150: 149:Tax advantage 147: 145: 142: 140: 137: 135: 132: 130: 127: 125: 122: 120: 117: 115: 112: 110: 109:Tax threshold 107: 103: 100: 99: 98: 95: 93: 90: 88: 85: 83: 80: 78: 75: 73: 70: 69: 66: 61: 60: 57: 56:fiscal policy 54:An aspect of 53: 52: 48: 44: 43: 40: 36: 32: 31: 19: 5708:Solicitation 5643:Prostitution 5633:Masturbation 5464:Lèse-majesté 5453:Against the 5248:Embezzlement 5137:Manslaughter 5122:Intimidation 4960:jurisdiction 4957: 4876: 4849:Irwin Schiff 4728:Mau movement 4723:Johnson cult 4647:Mejba Revolt 4573: 4429: 4422: 4415: 4408: 4401: 4245:Gift economy 4139:The Guardian 4122: 4080: 4069:. 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Many 1783:Tax gap 1624:Uruguay 1524:Namibia 1519:Morocco 1484:Ireland 1464:Iceland 1449:Germany 1439:Finland 1434:Denmark 1429:Croatia 1374:Armenia 1364:Algeria 1359:Albania 1006:(CCCTB) 867:Payroll 822:General 815:Tobacco 785:Alcohol 721:Tourist 667:Landing 399:General 134:Tax cut 92:Tax law 5623:Incest 5598:Bigamy 5423:Piracy 5410:, and 5293:Payola 5157:felony 5152:Murder 5147:Mayhem 5001:Hybrid 4986:Felony 4576:affair 4574:Gaspee 4240:Barter 4201:Topics 3912: 3874: 3857: 3840: 3823: 3806: 3719: 3706: 3693: 3647: 3618: 3610: 3401: 3054: 3043:135,4 3030: 3006: 2995:302,9 2985:Cyprus 2982: 2971:214,6 2961:Latvia 2958: 2947:109,8 2934: 2923:187,4 2910: 2899:139,9 2886: 2875:197,6 2862: 2851:125,0 2838: 2814: 2790: 2779:171,7 2766: 2742: 2731:103,1 2718: 2694: 2683:262,0 2670: 2649:Sweden 2646: 2622: 2611:235,7 2601:Greece 2598: 2574: 2550: 2539:181,0 2529:Poland 2526: 2502: 2478: 2457:France 2454: 2430: 2419:172,3 2406: 2361:Europe 2354:France 2349:France 1599:Taiwan 1589:Sweden 1574:Russia 1564:Poland 1539:Norway 1489:Israel 1454:Greece 1444:France 1414:Canada 1399:Brazil 1394:Bhutan 1289:Kharaj 1197:(ITEP) 1100:Export 1095:Import 1090:Tariff 1080:Custom 967:Wealth 892:Surtax 887:Single 862:Luxury 847:Income 780:Excise 743:Carbon 637:Direct 524:(OFCs) 477:(BEPS) 189:Unions 119:Credit 5455:state 5404:drugs 5323:Theft 5268:Fraud 5218:Arson 4949:crime 4395:Media 4386:Zuism 4089:(PDF) 4021:(PDF) 3991: 3741:Cheek 3512:2009. 3256:(PDF) 3064:25,42 3057:Malta 3040:16,99 3019:60,7 2992:21,61 2968:20,03 2944:16,28 2920:24,36 2896:18,43 2872:24,20 2848:18,52 2827:49,7 2824:10,57 2803:87,6 2800:14,15 2776:18,78 2755:69,8 2752:10,92 2728:16,09 2707:48,7 2680:29,51 2659:40,9 2635:74,2 2632:12,84 2608:26,11 2587:38,5 2563:93,5 2560:14,99 2536:21,66 2515:85,4 2512:14,71 2505:Spain 2491:43,1 2467:61,0 2464:11,09 2461:117,9 2443:44,0 2440:10,10 2437:125,1 2416:23,28 2413:190,9 2409:Italy 2343:judge 2101:wrong 2081:Cheek 2073:Cheek 2056:Cheek 1999:the " 1514:Malta 1499:Japan 1494:Italy 1469:India 1419:China 1304:Zakat 1299:Nisab 1294:Khums 1284:Jizya 1259:Tithe 1254:Teind 1215:(TJN) 1201:Oxfam 1073:Trade 992:ATTAC 711:Stamp 706:Sales 701:Hotel 630:Types 5648:Rape 4772:21st 4681:20th 4615:19th 4556:18th 4518:17th 4492:16th 4476:15th 4450:14th 3993:U.S. 3908:See 3870:See 3853:See 3836:See 3819:See 3802:See 3399:ISBN 3281:help 3016:7,98 2749:10,7 2725:11,0 2704:8,25 2701:12,9 2677:16,2 2656:8,07 2653:16,9 2629:17,5 2605:19,9 2584:8,29 2581:22,2 2557:30,4 2533:34,6 2509:60,0 2488:9,63 2485:87,5 2315:HMRC 2023:the 2006:the 1964:(or 1803:The 1795:the 1744:and 1554:Peru 1479:Iran 1221:(US) 1209:(US) 1203:(UK) 1085:Duty 935:Toll 930:GNSS 926:Road 921:Fuel 832:Gift 800:Meat 496:CAIA 274:Flat 3996:625 3989:240 3061:0,9 3037:1,4 3013:1,6 2989:1,6 2965:1,7 2941:2,6 2917:3,1 2893:3,5 2869:3,8 2845:5,4 2821:6,9 2797:8,8 2773:9,1 2283:in 2089:not 1715:tax 1703:tax 1409:BVI 911:fee 902:Use 805:Sin 795:Fat 5752:: 5406:, 5335:, 4888:/ 4860:/ 4856:/ 4127:– 4064:. 4046:. 3569:. 3539:. 3535:. 3466:. 3426:^ 3365:. 3272:: 3270:}} 3266:{{ 3067:- 2319:UK 2289:. 2232:, 2219:. 2207:. 1737:. 5414:) 5143:) 4940:e 4933:t 4926:v 4892:) 4884:( 4220:. 4186:e 4179:t 4172:v 4074:. 4023:. 3916:. 3898:. 3878:. 3861:. 3844:. 3827:. 3810:. 3792:. 3651:. 3622:. 3584:. 3452:. 3438:. 3407:. 3369:. 3283:) 3279:( 2129:. 1687:e 1680:t 1673:v 928:/ 909:/ 20:)

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