Edward Elgar Publishing The Economics of Tax Avoidance and Evasion (The International Library of Critical Writings in Economics series)

Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This single volume provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. With an original introduction by the editor, this insightful book provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context. Review 'Tax evasion and avoidance are nowadays headline news and combating them plays a central role in tax design. Dhammika Dharmapala has done an outstanding job in bringing together the key economics literature on these topics, going back nearly 50 years. Major contributions from the seminal theory of the early 1970s to recent large-scale empirical analyses are included, with much in between. The volume provides a great reference for academics, policy makers and anyone else interested in tax evasion and avoidance.' --- Michael Devereux, University of Oxford, UK About the Author Edited by Dhammika Dharmapala, Julius Kreeger Professor of Law, University of Chicago Law School, US