Tax Evasion in UK Law
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Tax evasion and financial instability
Purpose: The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability. D...
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Tax Evasion and the Internet
The purpose of this article is to address the issue of tax evasion and the internet. While the internet has been the subject of growing media attention, the concept of tax evasion and the internet ...
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Tax evasion and avoidance typologies
Purpose: The purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of others. Des...
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Does Tax Evasion Affect Occupational Choice?*
This paper presents a novel micro‐econometric procedure that identifies the extent to which occupational choices are distorted by opportunities for tax evasion. Previous studies claim to have found...
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Tax evasion and competition
Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, we show that more intense competition may have the negative side effect of increasing tax evasion, ...
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Tax Evasion, Corruption and Market Entry
We analyze the impact of tax policy on the market entry of firms in the presence of corruption and tax evasion. In a world with corruption, firms must bribe corrupt officials to enter the market. F...
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Preventing Tax Evasion through Money‐Laundering Legislation
In 1998 there was significant controversy about whether the UK money‐laundering legislation applied to the laundering of the proceeds of both domestic and foreign tax evasion. Despite the issue rec...
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Tax evasion and money laundering: a complete framework
Purpose: This paper aims to define the fundamental nexus between income tax evasion and money laundering. The G7 Financial Action Task Force (FATF) designates tax evasion as a predicate offense for...
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Tax evasion and money laundering: a complete framework
Purpose: This paper aims to define the fundamental nexus between income tax evasion and money laundering. The G7 Financial Action Task Force (FATF) designates tax evasion as a predicate offense for...
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Financial crime, corruption and tax evasion: a cross-country investigation
Purpose: This paper aims to examine the relationship between the financial crime and tax evasion and tests whether corruption moderates such a relationship. Design/methodology/approach: Tax evasio...
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