Routledge Companion To Tax Avoidance Research (eBook)
Sobre o livro
An inherently interdisciplinary subject, there is growing interest in the research in tax avoidance. Increasingly research has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was - at least in part - stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crises put a squeeze on private and public finances. As a result, there have been changing definitions and controversies in the interpretation of tax avoidance concepts, as well as new rules and policies that need to be fully understood.This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. 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 activities. With a truly international selection of authors from the United Kingdom, the United States of America, Canada, Australia, New Zealand, South America, the Middle East, and continental Europe, including well-known experts and rising stars of the fi eld, the contributors cover the entire terrain of this important topic.The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.