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A Comparative Look at Regulation of Corporate Tax Avoidance

  • Karen B. Brown

Part of the Ius Gentium: Comparative Perspectives on Law and Justice book series (IUSGENT, volume 12)

Table of contents

  1. Front Matter
    Pages i-xii
  2. Country Reports

    1. Front Matter
      Pages 23-23
    2. Maurice Cashmere
      Pages 25-64
    3. Carl MacArthur
      Pages 65-104
    4. Kevin Holmes
      Pages 105-122
    5. Nataša Žunić Kovačević
      Pages 123-130
    6. Daniel Gutmann
      Pages 131-148
    7. Ulrich Palm
      Pages 149-191
    8. Éva Erdős, Zoltán Nagy, Zoltán Varga
      Pages 193-196
    9. Carlo Garbarino
      Pages 197-221
    10. Keigo Fuchi
      Pages 223-229
    11. Raymond H.C. Luja
      Pages 231-242
    12. Zoë Prebble, John Prebble
      Pages 243-265
    13. Bogumił Brzeziński, Krzysztof Lasiński-Sulecki
      Pages 267-276
    14. Nana Šumrada
      Pages 277-297
    15. Keh-Chang Gee, Yuan-Chun (Martin) Lan
      Pages 299-304
    16. Sandra Eden
      Pages 305-334
    17. Tracy A. Kaye
      Pages 335-379
  3. Back Matter
    Pages 381-383

About this book

Introduction

This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem.  The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated. 

Keywords

Collection of Tax Revenue Elite Class of Tax Payers Ethical Responsibility GAARs General Anti-Avoidance Rules Infrastructure Manipulation of the Law Minimizing Tax Liability Parallel Developments Across Borders Public Goods Public Services Special Penalty Provisions TAARs Targeted Anti-Avoidance Rules Tax Advantage Tax Advisors Tax Avoidance Tax Burden Tax Disclosure Tax Evasion Tax Penalties Tax Shelters Unfair Burden

Editors and affiliations

  • Karen B. Brown
    • 1
  1. 1.Law SchoolGeorge Washington UniversityWASHINGTONUSA

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