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The Routledge Companion to Tax Avoidance Research
This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective. It covers global as well as regional issues, presents a discussion of legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance.
| Author(s) | Edited by Nigar Hashimzade, Yuliya Epifantseva. |
|---|---|
| Publisher | Taylor & Francis Ltd |
| Format | Hardback |
| Pages | 492 |
| Published in | United Kingdom |
| Published | 9 Oct 2017 |
| Availability | Available |
This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective. It covers global as well as regional issues, presents a discussion of legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance.
1. Introduction (Yuliya Epifantseva and Nigar Hashimzade) Part A. Tax Avoidance: Definition and Trends 2. Historical and case law perspective on tax avoidance (Jane Frecknall-Hughes) 3. Tax avoidance culture as legislative tax reduction engine (Henry Ordo
Nigar Hashimzade is Professor of Economics at Durham University, Fellow of CESifo Research Network, and Research Fellow at the Institute for Fiscal Studies and at the Tax Administration Research Centre. Yuliya Epifantseva is a US-based attorney with
