The Routledge Companion to Tax Avoidance Research

Part I: Tax Avoidance - Definition and Trends 1. Introduction: Development of the concept 2. Historical and case law perspective on tax avoidance 3. Tax avoidance culture as legislative tax reduction engine 4. Interpreting tax facts 5. The judicial doctrine of 'sham' in the context of taxation Part II: Tax Avoidance in an Individual Decision 6. Tax avoidance behaviour of high-income earners 7. Tax practitioner compliance: propensity and opportunity 8. Optimal income tax enforcement in the presence of tax avoidance 9. Behavioural responses of donors to tax incentive schemes for giving Part III: Tax Avoidance by Corporations 10. BEPS and double non-taxation of multinational corporations 11. Rise and fall of tax sparing agreements 12. Legal perspectives on tackling corporate tax avoidance 13. Tax avoidance, evasion, and planning among MNCs Part IV: General Anti-Avoidance Rules (GAARs) 14. GAARs and the rule of law 15. Global and comparative perspectives on GAARs and SAARs 16. The role and meaning of "purpose" in GAAR rules of various jurisdictions 17. Comparative corporate tax avoidance in Italy and other European jurisdictions Part V: Global Issues in Tax Avoidance 18. Global wealth chains 19. Politics of tax avoidance and evasion in the developing countries 20. Trade mispricing 21. Is international trade in services tax-motivated? 22. Corporate tax avoidance in the developing world: some economic issues 23. Towards perpetual fiscal peace: Is a global anti-avoidance system possible? Part VI: Regional Perspectives in Tax Avoidance 24. Abusing tax expenditures: Subsidies and economic substance doctrine in the United States 25. Tax avoidance in Japan 26. Why tax wars? Challenges and answers from a Brazilian perspective 27. Tax havens in Africa 28. Combating tax avoidance with 'smarter' means: The case of Denmark 29. Tax avoidance issues in Turkey 30. Tax avoidance in India Part VII: Tax Avoidance, Ethics and Morality 31. Morality of tax avoidance 32. Avoidance, evasion, and taxpayer morality 33. Ethical issues in the use of tax intermediaries 34. Ethics of transfer pricing 35. Corruption and tax avoidance Part VIII: Tax Avoidance and Society 36. Social theory of tax avoidance 37. Attitudes and social representations about taxation, tax avoidance and tax evasion 38. Ideology of tax avoidance 39. Corporate social responsibility and tax avoidance 40. Political economy of tax avoidance 41. Concluding remarks