An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was -recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of 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 the definition, 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 UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, 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.

This state-of-the art collection of papers analyses various aspects of the theory of externalities and public goods. The contributions employ new analytical techniques like the aggregative game approach, and discuss the philosophical underpinnings of the theory. Furthermore, they highlight a range of topical empirical applications including climate policy and counterterrorism. This contributed volume was written in memory of Richard C. Cornes, a pioneer in the theory of externalities and public goods.

This book describes the ontology structure, types of actors, their potential actions, and ways that actions can affect the things that are part of the conflict. An ontology of unconventional conflict supports the understanding of unconventional conflict in general. It also provides a tool for understanding and investigating a particular unconventional conflict. The ontology specifies the relations among the elements and supports creating a description of a particular situation. Unconventional conflict spans the range from natural disasters through human disagreements to irregular warfare (up to conventional war). Unconventional conflict involves damage to things and injuries to people; however, the critical factors are the actions, reactions, and opinions of people, including political, military, economic, social, infrastructure, and information components. This ontology supports and will appeal to military strategists, political scientists, economists, and politicians in understanding their planning for, and managing of these conflicts.

This extensive research review discusses more than one hundred of the very best and most influential scholarly articles on the sovereign debt of central governments around the world. It examines discussions of the debt of many emerging nations as well as the largest sovereign debtors in the world thus providing a thorough understanding of sovereign debt as seen by the best economists from around the world. This research review is an essential tool to libraries, academic institutions, economic scholars and students alike.

A rapidly growing area of economic research investigates the top of the income distribution using data from income tax records. In Top Incomes: A Global Perspective New York Times best-selling author Thomas Piketty and noted member of the Conseil d'Analyse Economique, A. B. Atkinson brings together studies of top incomes for twelve countries from around the world, including China, India, Japan, Argentina and Indonesia. Together with the first volume, published in 2007, the studies cover twenty two countries. They have a long time span, the earliest data relating to 1875 (for Norway), allowing recent developments to be placed in historical perspective. The volume describes in detail the source data and the methods employed. It will be an invaluable reference source for researchers in the field. Individual country chapters deal with the specific nature of the data for each of the countries, and describe the long-term evolution of top income shares.
In the countries as a whole, dramatic changes have taken place at the top of the income distribution. Over the first part of the century, top income shares fell markedly. This largely took the form of a reduction in capital incomes. The different authors examine the impact of the First and Second World Wars, contrasting countries that were and were not engaged. They consider the impact of depressions and banking crises, and pay particular attention to the impact of progressive taxation.
In the last 30 years, the shares of top incomes have increased markedly in the US and other Anglo-Saxon countries, reflecting the increased dispersion of earnings. The volume includes statistics on the much-discussed top pay and bonuses, providing a global perspective that discusses important differences between countries such as the lesser increase in Continental Europe. This book, together with volume 1, documents this interesting development and explores the underlying causes. The findings are brought together in a final summary chapter by Atkinson, Piketty and Saez.

This book offers a wholesale reinterpretation of both the introduction of excise taxation in Great Britain in the 1640s and the genesis of the Financial Revolution of the 1690s. By analysing hitherto unpublished manuscript and print sources, D'Maris Coffman resolves divergent accounts of these constitutionally problematic but fiscally significant new taxes. Parliament's success at imposing on a deeply divided kingdom an extra-legal species of indirect taxation, which hitherto had been a constitutional anathema and a political impossibility, remains one of the most striking features of the period. A fresh reading of William Petty's Treatise on Taxes illustrates the development of an indigenous discourse in defence of the tax state. By highlighting the importance of fiscal innovation during the Civil Wars and Interregnum for the development of the fiscal state in Britain, this study challenges 'stylised facts' about the economic significance of 1688/89. The final chapter delivers new insight into why the eighteenth-century British public accepted both unprecedented levels of government borrowing and one of the heaviest tax burdens in Western Europe. Coffman reveals how a 'new financial history, ' rooted in closely contextualised studies, can contribute to current debates about sustainable levels of taxation and to fundamental questions of economic theory.

This timely book reveals that the budget deficits and accumulating debts that plague modern democracies reflect a clash between two rationalities of governance: one of private property and one of common property. The clashing of these rationalities at various places in society creates forms of societal tectonics that play out through budgeting. The book demonstrates that while this clash is an inherent feature of democratic political economy, it can nonetheless be limited through embracing once again a constitution of liberty. Not all commons settings have tragic outcomes, of course, but tragic outcomes loom large in democratic processes because they entail conflict between two very different forms of substantive rationality; the political and market rationalities. These are both orders that contain interactions among participants, but the institutional frameworks that govern those interactions differ, generating democratic budgetary tragedies. Those tragedies, moreover, are inherent in the conflict between the different rationalities and so cannot be eliminated. They can, as this book argues, be reduced by restoring a constitution of liberty in place of the constitution of control that has taken shape throughout the west over the past century. Economists interested in public finance, public policy and political economy along with scholars of political science, public administration, law and political philosophy will find this book intriguing. Contents: Preface 1. Budgeting: The Elusive Quest for Fiscal Responsibility 2. Budgeting and Political Economy: A Theoretical Framework 3. Budget Deficits, Ricardian Equivalence, and Macro-Micro Supervenience 4. Property Rights, Societal Tectonics, and the Fiscal Commons 5. Parliamentary Assemblies as Peculiar Market Bazaars 6. Taxation, Fiscal Politics, and Political Pricing 7. Regulation as Alternative Taxation 8. Public Finance for a Constitution of Liberty Bibliography Index

This book focuses on the exchange rate pass-through (ERPT), second round effects and the inflation process in South Africa. The authors demonstrate that magnitudes of the second round effects of the exchange rate depreciation and oil price shocks depend on inflation regimes. The impact of positive oil price shocks on inflation is weakened by monetary policy credibility. Evidence shows the influence of oil price on unit labour costs and correlation between exchange rate changes and inflation has weakened. In addition, ERPT is reduced by low business and consumer confidence, high trade openness, low inflation and high exchange rate volatility which weaken real economic activity. Both monetary and fiscal policy credibility lowers the sizes of ERPT to inflation and inflation expectations. Fiscal policy via fuel levies, administered prices and public transport inflation channel impacts the responses of monetary policy to inflation shocks. The authors show that second round effects contribute very little to wage inflation following an exchange rate depreciation shock. Both lending rate and household consumption responds asymmetrical to repo rate changes. This book will appeal to policymakers, students, academics and analysts.

This authoritative collection, which includes a new introduction surveying the fields, contains key contributions from the comparative literature on the politics of income maintenance policy.In recent years theoretical work has been dominated by Gosta Esping-Andersen's regime theory. This volume demonstrates how that theory, together with arguments on convergence and path-dependency, has been applied to the comparative study of income maintenance policy. It highlights issues about the difference between social insurance and social assistance and about the important differences in the way women and families are treated. The collection looks at the literature that seeks to explain cutbacks, or their absence, highlighting issues about pensions policy. Income Maintenance Policy will be an invaluable source of literature for researchers, students and policymakers alike.

This book explores why, despite increased government spending on income-support, health and education, the costs of public goods are rising and their quality is declining. Charting the rise of big government, the author identifies a growing divergence between public-sector ideals and the realities of troubled political economies grappling with debt, deficits, ageing populations, improvident social insurance, declining education test scores and multiplying health costs. Limited Government analyzes in detail the social and political factors in major economies that drive up public spending, as well as the relationship between spending and outcomes. By developing an alternate model of public finances, and engaging in a critique of the managerial society, the author emphasizes the positive effects of self-management, social self-organization and technological automation, arguing that high-quality, low-cost goods are the result of nations that save, not states that tax. A sociological account of public finances, Limited Government outlines how governments can spend less and yet help ensure good broad equitable standards of health, education and income security.

This book advances a social-theoretic treatment of public finance, which contrasts with the typical treatment of government as an agent of intervention into a market economy. To start, Richard Wagner construes government not as an agent but as a polycentric process of interaction, just as is a market economy. The theory of markets and the theory of public finance are thus construed as complementary components of a broader endeavor of social theorizing, with both seeking to provide insight into the emergence of generally coordinated relationships within society. The author places analytical focus on emergent processes of development rather than on states of equilibrium, and with much of that development set in motion by conflict among people and their plans. Some of the book's defining characteristics include: * Budgets emerge through organizationally constituted political entrepreneurship * Government is construed as a process of interaction and participation and not as a unitary entity of intervention * Government and markets are incorporated into a unified theory of property which is traced to human nature and its requirements for both autonomy and solidarity. Richard Wagner's book will be of interest to researchers in public finance, public choice, Austrian economics, political science and public policy.

This book addresses the financing of government budgets with non-debt-creating flows through risk-sharing capital market instruments. It offers a comparative analysis with conventional finance to demonstrate the ability of Islamic capital market instruments to create an impetus for economic stability and growth. Rizvi, Bacha, and Mirakhor guide readers chronologically through the unfolding effects of macroeconomic policy implemented to reduce crippling sovereign debt, increase government financing, and guide governments to the path of economic progress.

The only single-source guide to understanding, using, adapting, and designing state-of-the-art agent-based modelling of tax evasion A computational method for simulating the behavior of individuals or groups and their effects on an entire system, agent-based modeling has proven itself to be a powerful new tool for detecting tax fraud. While interdisciplinary groups and individuals working in the tax domain have published numerous articles in diverse peer-reviewed journals and have presented their findings at international conferences, until Agent-based Modelling of Tax Evasion there was no authoritative, single-source guide to state-of-the-art agent-based tax evasion modeling techniques and technologies. Featuring contributions from distinguished experts in the field from around the globe, Agent-Based Modelling of Tax Evasion provides in-depth coverage of an array of field tested agent-based tax evasion models. Models are presented in a unified format so as to enable readers to systematically work their way through the various modeling alternatives available to them. Three main components of each agent-based model are explored in accordance with the Overview, Design Concepts, and Details (ODD) protocol, each section of which contains several sub elements that help to illustrate the model clearly and that assist readers in replicating the modeling results described. * Presents models in a unified and structured manner to provide a point of reference for readers interested in agent-based modelling of tax evasion * Explores the theoretical aspects and diversity of agent-based modeling through the example of tax evasion * Provides an overview of the characteristics of more than thirty agent-based tax evasion frameworks * Functions as a solid foundation for lectures and seminars on agent-based modelling of tax evasion The only comprehensive treatment of agent-based tax evasion models and their applications, this book is an indispensable working resource for practitioners and tax evasion modelers both in the agent-based computational domain and using other methodologies. It is also an excellent pedagogical resource for teaching tax evasion modeling and/or agent-based modeling generally.

This book focuses on corporate sector development in the context of transition economies, such as China. In doing so, the book uses quantitative methods to test several hypotheses that are salient to the Chinese economic situation. Topics covered in the book include the relationship between tax management and firm performance, the extent to which a short-term focus on tax management can lead to long-term vulnerabilities, the impact of government ownership on tax management impact, and the link between the co-evolution of marketization and corruption, and institutional change and tax management. With that the book offers rich empirical evidence to examine tax management, firm performance and corruption in a broad context, while permitting comparison between the Chinese experience and the market economies.

This book aims to provide knowledge on how infrastructure is planned and built in a typical developing country, and what key variables are there in the system limiting the efficient use of public investments in infrastructure. The book begins with a comprehensive literature review on construction and economic development, and trade and economic development. The focus of the book is on the case of Vietnam, with lessons drawn for other developing economies. The book employs the mixed use of data to provide a stronger basis for analysis and interpretation of related government policies. Based on the research findings, the book recommends significant capacity building work for Vietnam to develop capacities that would remove constraints on the efficient use of public investments in infrastructure. The general principles of significant capacity building work which are useful for policy implications are introduced in the book. Analysts, academics, public and private communities in developing countries can adopt the research findings as guiding principles to bring about changes in their current use of public investments in infrastructure, thus supporting their trade and economic growth in the long term.

This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. Volume II elaborates on asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.

There has never been a more urgent need for governments to secure adequate and stable resources for social development: inequalities are on the rise, a severe global food crisis threatens to eliminate the achievements some countries have made over recent years, and the neoliberal policy toolkit has been largely discredited.
'Financing Social Policy' shifts the policy debates beyond examining expenditures and austerity, to revenues and resources. It examines financing options that would be conducive to social development, creating and strengthening sustainable social programmes that work together with economic policies.
The contributors in this volume explore the economic, social and political implications and the developmental impact of a wide range of potential resources - including taxation, aid, mineral rents, social insurance, pension funds and remittances - for financing social policy in development countries.

Legitimized by the arguments of efficiency gains, public housing, pensions, unemployment insurance and health care are all being gradually privatized. In many countries, even the state's 'night-watchmen' role of providing security is offered by private prisons and security guards. In the face of these and other developments, this book argues that on the basis of efficiency, morality and equality there is still an overwhelming need for public intervention - the res publica. Public or Private Goods? brings together leading scholars from various disciplines including economics, sociology, political science, geography and spatial planning. The book explores core public tasks that the state has traditionally provided but which are increasingly privatized and subsumed into the private sector. For example, although the state still funds and regulates core domains, it provides fewer and fewer visible goods. The authors show how this apparent invisibility of the state presents serious challenges for both income equality and democracy. This thoughtful interdisciplinary book will appeal to advanced students and academics in political science, public sector economics and public finance. It will also provide stimulating reading for politicians, policymakers and anyone interested in the provision of public services. Contributors include: F. Blank, G. Bonvissuto, J. Ferwerda, M. Getzner, G. Gutheil-Knopp-Kirchwald, J. Kadi, T. Knijn, I. Koetsier, J. Lewis, B. Unger, D. van der Linde, K. van Egmond, F. van Waarden

This book focuses on ancient Chinese management thoughts, building a Chinese management theory system and defining the core concepts. Firstly, it systematically reviews the excellent management ideas in traditional Chinese culture from the perspective of modern management, summarizing the experience and wisdom of Chinese management in order to disseminate the ideas to global readers, and highlighting the soft power of Chinese culture. Secondly, based on the management practices of Chinese local enterprises, the book refines the Chinese management model, constructing a modern management theory system with Chinese characteristics to promote innovation and changes in global management theory.

This concise book on the development of the U.S. tax system traces taxation from the Ancient Egyptians through the Chinese, Indian, Ancient Greeks, Romans, Incas, Britons, United Kingdom, and the U.S. A quick overview of laws and the reasons behind their enactment is included.

This first major book on Public-Private Partnerships (PPP) in Nigeria explores the legal, policy and strategic issues involved in the structuring and execution of PPP projects in Nigeria. The book goes beyond the toolkit approach of other available resources to blend the theoretical analysis of concepts with practical step-by-step guides for consummating projects. The book adopts a multidisciplinary approach by integrating law, economics, finance and project management literature, relying on the author's extensive experience in the field to give clear insights on the PPP concept. The case study methodology employed in the book produces rich and compelling empirical results. This book is suitable for beginners wishing to develop an understanding of the concept, as well as practitioners advising on PPPs. Students and academics wishing to carry out further research on PPPs will also benefit from the book.

This book gathers invited top experts on Public-Private partnership (PPP) in China, from both theoretical and practical fields, to present the most comprehensive analyses of PPP's practice in China up to 2017. This timely book offers researchers and practitioners a thorough understanding of the PPP's development in China, including its definition, its modes, its features as well as its many kinds of applications into different industries including medical care, environmental protection, education, public works, park development, etc. It addresses diverse themes in PPP analyses such as quantitative analyses and qualitative analyses; data statistics and case study, theoretical framework modeling and field study verification. The book is an overview of the Chinese PPP development through 2017.

Fiscal policy is critical to the development of poor countries. Public spending on pro-poor services and public goods must be increased, tax revenues must be mobilized, and macro-economic stabilization must be achieved without inhibiting growth, poverty reduction and post-conflict reconstruction. This book provides both a comprehensive and balanced guide to the current policy debate and new results on the development impact of fiscal policies. It is essential reading for students of development economics as well as all those seeking to improve policy-effectiveness.

Presenting capitalisms as open, system-like configurations, this book argues four ideal-typical varieties (liberal, statist, corporatist, meso-communitarian) and analyzes the socio-economic performances of advanced capitalisms.