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Full Description
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations.
Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system.
The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.
Contents
Foreword
Preface
Acknowledgements
Contents
List of Figures
List of Tables
List of Abbreviations
List of Contributors
1: Introduction to Combating Fiscal Fraud and Empowering Regulators
2: Actors and Authority in the International Tax Ecosystem
3: Sophisticated Financial Engineering and Tax arbitrage
4: Reappraising the Tax Gap
5: How Big are Illicit Financial Flows? The Hot Phase of IFF Estimations
6: The Corporate Tax Haven Index
7: Capital Taxation and International Cooperation
8: Country-by-country Reporting and Other Financial Transparency Measures Affecting the European Union
9: Identification Infrastructures and the Capitalisation of Data in the Development of Data-driven Regulation
10: The Emergence of New Corporations
11: Uber Global Wealth Chains
12: Tax Experts' Response to Regulatory and Institutional Triggers
13: The Implications of Making Tax Crimes a Predicate Crime for Money Laundering in the EU
14: Policy Reform Effects in the Tax Ecosystem
15: Conclusions: The Tools for Combatting Tax Avoidance
Glossary
Index
