This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a fr

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administrat

The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain;

An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, resea