CORPORATE CRIME OBSERVATORY

Tax Crime - Extended Bibliography
 

Books

• Alldridge, P. (2017). Criminal Justice and Taxation. Oxford University Press.

• Aronowitz, A. A., Laagland, D. C. G., & Paulides, G. (1996). Value-Added Tax Fraud in The European Union. Kugler publications.

• Collier, R. S. (2020). Banking on Failure: Cum-Ex and Why and How Banks Game the System. Oxford University Press.

• Beckett, P. (2017). Tax Havens and International Human Rights. Routledge.

• Bergman, M. (2021). Tax Evasion and the Rule of Law in Latin America. Penn State University Press.

• Braithwaite, V. (Ed.). (2017). Taxing Democracy: Understanding Tax Avoidance and Evasion. Routledge.

• Findley, M. G., Nielson, D. L., & Sharman, J. C. (2014). Global Shell Games: Experiments in Transnational Relations, Crime, and Terrorism. Cambridge University Press.

• Frunza, M. C. (2018). Value Added Tax Fraud. Routledge.

• Hampton, M., Abbott, J. P., & Abbott, J. (Eds.). (1999). Offshore Finance Centers and Tax Havens: The Rise of Global Capital. Purdue University Press.

• Hashimzade, N., & Epifantseva, Y. (Eds.). (2018). The Routledge Companion to Tax Avoidance Research. Routledge.

• Haslehner, W., Pantazatou, K., Kofler, G., & Rust, A. (Eds.). (2020). A Guide to the Anti-Tax Avoidance Directive. Edward Elgar Publishing.

• Kerzner, D. S., & Chodikoff, D. W. (2016). International Tax Evasion in The Global Information Age. Springer.

• Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge University Press, Cambridge.

• McGee, R. W. (Ed.). (2011). The Ethics of Tax Evasion: Perspectives in Theory and Practice. Springer.

• Pickhardt, M., & Prinz, A. (Eds.). (2012). Tax Evasion and The Shadow Economy. Edward Elgar Publishing.

• Pyle, D. J. (1989). Tax Evasion and The Black Economy. Springer.

• Rostain, T., & Regan, M. C. (2014). Confidence Games. MIT Press.

• Seer, R., & Wilms, A. L. (Eds.). (2016). Surcharges and Penalties in Tax Law. IBFD Publications.

• Turksen, U., Vozza D., Kreissl R., & Rasmouki F. (Eds.) (2023). Tax Crimes and Enforcement in the European Union. Oxford University Press.

• Turksen, U. (2021). Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global Principles. Bloomsbury Publishing.

• Zucman, G. (2015). The Hidden Wealth of Nations. University of Chicago Press.

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Book chapters

• Alldridge, P. (2015). Tax avoidance, tax evasion, money laundering, and the problem of ‘offshore’. In S. Rose-Ackerman, P. Lagunes (Eds.), Greed, corruption, and the modern state: Essays in political economy (pp. 317-335). Edward Elgar Publishing.

• Braithwaite, V. (2011). Tax evasion. In M. Tonry (Ed.), The Oxford Handbook of Crime and Public Policy (pp. 381- 405). Oxford University Press.

• Braithwaite, V., & Wenzel, M. (2008). Integrating explanations of tax evasion and avoidance. In A. Lewis (Ed.), The Cambridge Handbook of Psychology and Economic Behaviour (pp. 304-332). Cambridge University Press.

• Slemrod, J., & Yitzhaki, S. (2002). Tax avoidance, evasion, and administration. In A. Auerbach, M. Feldstein (Ed.), Handbook of Public Economics (Vol. 3, pp. 1423-1470). Elsevier.

• Wattel, P. J. (2016). Ne Bis in idem and Tax Offences in EU Law and ECHR Law. In B. Bockel (Ed.), Ne Bis in Idem in EU Law (pp. 167-217). Cambridge: Cambridge University Press.

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Journal Articles

• Alldridge, P. (2001), Are Tax Evasion Offences Predicate Offences for Money‐Laundering Offences?, Journal of Money Laundering Control, 4(4), pp. 350-359

• Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.

• Alm, J., Martinez-Vazquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146-163.

• Alstadsæter, A., Johannesen, N., & Zucman, G. (2019). Tax evasion and inequality. American Economic Review, 109(6), 2073-2103.

• Angelo, M., Welles Hasen, E., Hindberg, U., Kesselring, R., & Perlman, H. (2020). Tax violations. American Criminal Law Review, 57(3), 1349-[iv].

• Arce, B. S. (2009). Taken to the cleaners: Panama’s financial secrecy laws facilitate the laundering of evaded U.S. taxes. Brooklyn Journal of International Law, 34(2), 465-490.

• Avi-Yonah, R. S. (2000). Globalisation, tax competition, and the fiscal crisis of the welfare state. Harvard Law Review, 113(7), 1573-1676.

• Bachmaier Winter, L. & Vozza, D. (2023). Corruption, Tax Evasion, and the Distortion of Justice: Global Challenges and International Responses. Law and Contemporary Problems, 85(4), 75-100.

• Baldry, J. C. (1986). Tax evasion is not a gamble: A report on two experiments. Economics Letters, 22(4), 333-335.

• Block, A. A., & Griffin, S. P. (2002). Transnational financial crime: Crooked lawyers, tax evasion, and securities fraud. Journal of Contemporary Criminal Justice, 18(4), 381-393.

• Bordignon, M. (1993). A fairness approach to income tax evasion. Journal of Public Economics, 52(3), 345-362.

• Brackney, M. L. (2005). When crime doesn’t pay: The tax consequences of criminal conduct. Journal of Taxation, 103(5), 303-307.

• Brock, G., & Russell, H. (2015). Abusive tax avoidance and institutional corruption: the responsibilities of tax professionals. Edmond J. Safra Working Paper, (56).

• Buckenmaier, J., Dimant, E., & Mittone, L. (2020). Effects of institutional history and leniency on collusive corruption and tax evasion. Journal of Economic Behavior & Organization, 175, 296-313.

• Bourton, S. & Ryder, N., Corrupt Corporations and the Facilitation of Tax Crimes: A Review of the United Kingdom's Enforcement Mechanisms. Law and Contemporary Problems, 85(4), 213-246.

• Burton, H. A., Karlinsky, S. S., & Blanthorne, C. (2005). Perception of a White‐Collar Crime: Tax Evasion. The ATA Journal of Legal Tax Research, 3(1), 35-48.

• Carroll, J. S. (1987), Compliance with the law: A decision-making approach to taxpaying’, Law and Human Behavior, 11(4), 319-335.

• Casey, J. T. and Scholtz, J. T., (1991), Beyond deterrence: Behavioral decision theory and tax compliance. Law and Society Review, 25(4), 821-843.

• Cerqueti, R., & Coppier, R. (2011). Economic growth, corruption and tax evasion. Economic Modelling, 28(1-2), 489-500.

• Chander, P., & Wilde, L. (1992). Corruption in tax administration. Journal of Public Economics, 49(3), 333-349.

• Christensen, J., & Murphy, R. (2004). The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line. Development, 47(3), 37-44.

• Christiansen, V. (1980). Two comments on tax evasion. Journal of Public Economics, 13(3), 389-393.

• Cowell, F. A. (1992). Tax evasion and inequity. Journal of Economic Psychology, 13(4), 521-543.

• Crocker, K. J., & Slemrod, J. (2005). Corporate tax evasion with agency costs. Journal of Public Economics, 89(9-10), 1593-1610.

• Cunningham, N. B., & Repetti, J. R. (2004). Textualism and tax shelters. Virginia Tax Review, 24(1), 1-64.

• Davis-Nozemack, K., & Webber, S. J. (2015). Lost opportunities: The underuse of tax whistleblowers. Administrative Law Review, 67(2), 321-368.

• de la Feria, R. (2018). Tax fraud and the rule of law. Oxford University Centre for Business Taxation – Working paper series.

• de La Feria, R. (2020). Tax fraud and selective law enforcement. Journal of Law and Society, 47(2), 240-270.

• Devos, K. (2012). The impact of tax professionals upon the compliance behaviour of Australian individual taxpayers. Revenue Law Journal, 22(1), 31-56.

• Doran, M. (2009). Tax penalties and tax compliance. Harvard Journal on Legislation, 46(1), 111-162.

• Doyle, E., Frecknall-Hughes, J., & Summers, B. (2014). Ethics in tax practice: A study of the effect of practitioner firm size. Journal of Business Ethics, 122(4), 623-641.

• Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long‐run corporate tax avoidance. The accounting review, 83(1), 61-82.

• Elffers, H., Weigel, R. H., & Hessing, D. J. (1987). The consequences of different strategies for measuring tax evasion behavior. Journal of Economic Psychology, 8(3), 311-337.

• Evertsson, N. (2016). Corporate tax avoidance: a crime of globalisation. Crime, law and social change, 66(2), 199-216.

• Fisher, J. M. (2014). Fairer shores: Tax havens, tax avoidance, and corporate social responsibility. BUL Rev., 94, 337.

• Fisman, R., & Wei, S. J. (2004). Tax rates and tax evasion: evidence from “missing imports” in China. Journal of Political Economy, 112(2), 471-496.

• Fjeldstad, O. H., & Tungodden, B. (2003). Fiscal corruption: A vice or a virtue?. World Development, 31(8), 1459-1467.

• Freedman, J. (2005). Defining taxpayer responsibility: In support of a general anti-avoidance principle. British Tax Review, 4, 332.

• Freedman, J. (2006). The tax avoidance culture: Who is responsible? Governmental influences and corporate social responsibility. Current legal problems, 59(1), 359-390.

• Frey, B. S. (2003). Deterrence and tax morale in the European Union. European Review, 11(3), 385-406.

• Geerken, M. & Gove, W. (1975), Deterrence: Some theoretical considerations. Law and Society Review, Spring, 498-513.

• Glover, J. (2021). Trusts at the intersection of tax and criminal laws: unpaid tax, "unexplained wealth orders" and the proceeds of crime act 2002. Australian Tax Forum, 36(1), 33-52.

• Graetz, M. J., & Wilde, L. L. (1985). The economics of tax compliance: fact and fantasy. National Tax Journal, 38(3), 355-363.

• Graetz, Michael J., Reinganum, Jennifer F. & Wilde, Louis L. (1986), The tax compliance game: Toward an interactive theory of tax enforcement, Journal of Law, Economics and Organization, 2(1), 1-32.

• Graetz, M.J. & Wilde, L.L. (1993), The decision by strategic nonfilers to participate in income tax amnesties. International Review of Law and Economics, 13, 271-283.

• Graham, L., Michaud, P., Signorello, C., & Zallaps, L. A. (1997). Tax evasion. American Criminal Law Review, 34(2), 1035-1070.

• Gravelle, J. G. (2009). Tax havens: International tax avoidance and evasion. National Tax Journal, 62(4), 727-753.

• Green, S. P. (2008). What is wrong with tax evasion. Hous. Bus. & Tax LJ, 9, 221.

• Hampton, M. P. (1995). Exploring the offshore interface - the relationship between tax havens, tax evasion, corruption and economic development. Crime, Law and Social Change, 24(4), 293-317.

• Hansen, D. R., Crosser, R. L., & Laufer, D. (1992). Moral ethics v. tax ethics: The case of transfer pricing among multinational corporations. Journal of Business Ethics, 11(9), 679-686.

• Hasseldine, J. & Zhuhong, Li. (1999), More tax evasion research required in new millennium, Crime, Law and Social Change, 31(2), pp. 91-104.

• Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804-827.

• Kemme, D. M., Parikh, B., & Steigner, T. (2017). Tax havens, tax evasion and tax information exchange agreements in the OECD. European Financial Management, 23(3), 519-542.

• Klepper, S., & Nagin, D. (1989). Tax compliance and perceptions of the risks of detection and criminal prosecution. Law and society review, 23(2), 209-240.

• Knight, R. A., & Knight, L. G. (1992). Criminal tax fraud: An analytical review. Missouri Law Review, 57(1), 175-222.

• Laird, K. The Criminal Finances Act 2017-An Introduction’ (2017). Criminal Law Review, 12, 915-929.

• Lederman, L. (2003). The interplay between norms and enforcement in tax compliance. Ohio State Law Journal, 64, 1453.

• Lederman, L. (2007). Statutory speed bumps: The roles third parties play in tax compliance. Stanford Law Review, 60(3), 695-744.

• Lederman, L. (2010). Reducing information gaps to reduce the tax gap: When is information reporting warranted. Fordham Law Review, 78(4), 1733-1760.

• Lederman, L. (2012). The use of voluntary disclosure initiatives in the battle against offshore tax evasion. Villanova Law Review, 57(3), 499-528.

• Lederman, L. (2021). The fraud triangle and tax evasion. Iowa Law Review, 106(3), 1153-1207.

• Lederman, L., & Dugan, J. C. (2020). Information matters in tax enforcement. Brigham Young University Law Review, 2020(2), 145-218.

• Lederman, L., & Sichelman, T. (2013). Enforcement as substance in tax compliance. Washington and Lee Law Review, 70(3), 1679-1750.

• Leitman, R., Okaro, N., Porter, C. J. K., & Werner, G. (1996). Tax evasion. American Criminal Law Review, 33(3), 1017-1052.

• Levi, M. (2010). Serious tax fraud and noncompliance: A review of evidence on the differential impact of criminal and noncriminal proceedings. Criminology & Public Policy, 9(3), 493-513.

• Litina, A., & Palivos, T. (2016). Corruption, tax evasion and social values. Journal of Economic Behavior & Organization, 124, 164-177.

• Liu, A. A. (2013). Tax evasion and optimal environmental taxes. Journal of Environmental Economics and Management, 66(3), 656-670.

• Luha, V., Bogdan, D., & Toma, A. (2022). Organized criminal group in the context of tax evasion. theoretical and practical aspects. AGORA International Journal of Juridical Sciences, 16(2), 15-22.

• Manacorda, S. (2018). The Taricco saga: A risk or an opportunity for European Criminal Law? New Journal of European Criminal Law, 9(1), 4-11.

• Marrelli, M. (1984). On indirect tax evasion. Journal of Public Economics, 25(1-2), 181-196.

• McGee, R. W. (2006). Three views on the ethics of tax evasion. Journal of Business Ethics, 67(1), 15-35.

• McGuire, S. T., Omer, T. C., & Wang, D. (2012). Tax avoidance: Does tax-specific industry expertise make a difference?. The Accounting Review, 87(3), 975-1003.

• Mendlow, G. S. (2018). Divine justice and the library of babel: Or, was Al Capone really punished for tax evasion. Ohio State Journal of Criminal Law, 16(1), 181-206.

• Mittone, L. (2006). Dynamic behaviour in tax evasion: An experimental approach. The Journal of Socio-Economics, 35(5), 813-835.

• Morse, E. A. (2009). Whistleblowers and Tax Enforcement: Using Inside Information to Close the Tax Gap. Akron Tax Journal, 24, 1-36.

• Nam, J. (2022). Just taxation of crime: should the commission of crime change one's tax liability?. Arizona State Law Journal, 54(4), 1213-1260.

• Nieto-Montero, J. J. (2021). Money Laundering and Tax Crimes in Spain: Doctrine and Jurisprudence. International Annals of Criminology, 59(1), 73-87.

• Oei, S., & Ring, D. (2018). Leak-driven law. UCLA Law Review, 65(3), 532-619.

• Orviska, M., & Hudson, J. (2003). Tax evasion, civic duty and the law-abiding citizen. European Journal of Political Economy, 19(1), 83-102.

• Ostas, D. T. (2020). Ethics of tax interpretation. Journal of Business Ethics, 165(1), 83-94.

• Ostas, D. T. (2023). Endogenous Tax Law: Regulatory Capture and the Ethics of Political Obligation, Law and Contemporary Problems, 85(4), 49-73.

• Parada, L. (2021). Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’. EC Tax Review, 30(2).

• Pickhardt, M., & Prinz, A. (2014). Behavioral dynamics of tax evasion–A survey. Journal of Economic Psychology, 40, 1-19.

• Reinganum, J. F. & Wilde, Louis, L. (1991), Equilibrium enforcement and compliance in the presence of tax practitioners. Journal of Law, Economics and Organization, 7(1), pp. 163-181.

• Richardson, M. (2015). Fighting tax fraud and tax evasion in the EU: The 2012 Action Plan. EC Tax Review, 24(4).

• Ring, D. M. (2021). The 2021 Corporate Transparency Act: The next Frontier of U.S. Tax Transparency and Data Debates. Pittsburgh Tax Review, 18(2), 249-272.

• Ring, D. M. (2017). Corporate migrations and tax transparency and disclosure. Saint Louis University Law Journal, 62(1), 175-192.

• Ring, D. M. & Grasso, C. (2023).  Beyond Bribery: Exploring The Intimate Interconnections between Corruption and Tax Crimes. Law and Contemporary Problems, 85(4), 1-47.

• Rixen, T. (2011). From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance. Review of International Political Economy, 18(2), 197-227.

• Roin, J. (2001). Competition and evasion: Another perspective on international tax competition. Georgetown Law Journal, 89(3), 543.

• Rossel, L., Unger, B., Batchelor, J., & van Koningsveld, J. (2021). The implications of making tax crimes a predicate crime for money laundering in the EU. Combating fiscal fraud and empowering regulators: Bringing tax money back into the COFFERS (pp. 236-271).

• Sandmo, A. (2005). The theory of tax evasion: A retrospective view. National tax journal, 58(4), 643-663.

• Sanyal, A., Gang, I. N., & Goswami, O. (2000). Corruption, tax evasion and the Laffer curve. Public choice, 105(1), 61-78.

• Schneider, F. (2013). The financial flows of transnational crime and tax fraud in OECD countries: What do we (not) know?. Public Finance Review, 41(5), 677-707.

• Schneider, F., Raczkowski, K., & Mróz, B. (2015). Shadow economy and tax evasion in the EU. Journal of Money Laundering Control, 18(1), 34-51.

• Schwarz, P. (2011). Money launderers and tax havens: Two sides of the same coin? International Review of Law and Economics, 31(1), 37-47.

• Sikka, P., & Hampton, M. P. (2005). The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting forum, 9(3), 325-343

• Sikka, P. (2010). Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting forum, 34(3-4), 153-168.

• Sikka, P., & Willmott, H. (2010). The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness. Critical Perspectives on Accounting, 21(4), 342-356.

• Sikka, P., & Willmott, H. (2013). The tax avoidance industry: accountancy firms on the make. Critical perspectives on international business.

• Sikka, P. (2015). No accounting for tax avoidance. The Political Quarterly, 86(3), 427-433.

• Skinner, J., & Slemrod, J. (1985). An economic perspective on tax evasion. National Tax Journal, 38(3), 345-353.

• Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 25-48.

• Song, Y. D., & Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: A survey. Public administration review, 442-452.

• Spicer, M. W., & Becker, L. A. (1980). Fiscal inequity and tax evasion: An experimental approach. National tax journal, 33(2), 171-175.

• Stainer, A., Stainer, L., & Segal, A. (1997). The ethics of tax planning. Business Ethics: A European Review, 6(4), 213-219.

• Varma, K. N., & Doob, A. N. (1998). Deterring economic crimes: The case of tax evasion. Canadian Journal of Criminology, 40(2), 165-184.

• Ventry, D. (2014). Not just whistling dixie: The case for tax whistleblowers in the states. Villanova Law Review, 59(3), 425-502.

• Wallschutzky, I. G. (1984). Possible causes of tax evasion. Journal of economic psychology, 5(4), 371-384.

• Wärneryd, K. E., & Walerud, B. (1982). Taxes and economic behavior: Some interview data on tax evasion in Sweden. Journal of Economic Psychology, 2(3), 187-211.

• Weigel, R. H., Hessing, D. J., & Elffers, H. (1987). Tax evasion research: A critical appraisal and theoretical model. Journal of economic psychology, 8(2), 215-235.

• Winter, L. B. (2017). Cross-border investigation of tax offences in the EU: scope of application and grounds for refusal of the European Investigation Order. European Criminal Law Review, 7(1), 46-66.

• Zwick, E. (2021). The costs of corporate tax complexity. American Economic Journal: Economic Policy, 13(2), 467-500.

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Technical papers and reports

• Branislav, H. (2021). The interconnections between tax crimes and corruption in the United Kingdom. Corporate Crime Observatory. Retrieved from https://www.corporatecrime.co.uk/virteu-reports.

• European Public Prosecutor's Office (EPPO) (2021). Annual Report 2021.

• FISCALIS. (2018). The Concepts of Tax Gaps: Report II Corporate Income Tax Gap Estimation Methodologies.

• Grasso, C. & Holden, S. (2022). Expert Survey Report: The Interconnections between Tax Crime and Corruption. Corporate Crime Observatory. Retrieved from www.corporatecrime.co.uk/virteu-expert-survey.

• Grasso, C., and Holden, S. (2022). Countering Tax Crimes and Corruption: Recommendations for Law Enforcement Officials. Corporate Crime Observatory. Retrieved from https://www.corporatecrime.co.uk/virteu-reports.

• Gullo, A. (2022). The interconnections between tax crimes and corruption in Italy. Corporate Crime Observatory. Retrieved from https://www.corporatecrime.co.uk/virteu-reports.

• Kubbe, I., and Andersen, M. (2022). Tax Injustice and Corruption? The adverse effects that tax evasion and tax avoidance exert on human rights. Corporate Crime Observatory. Retrieved from https://www.corporatecrime.co.uk/virteu-reports.

• Lamensch, M. & Ceci, E. EU Parliament. (2018). VAT fraud: economic impact, challenges and policy issues.

• OECD. (2017). Fighting Tax Crime: The Ten Global Principles. 

• OECD. (2018). Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption. 

• Sabella, P. (2022). Sanctions and ne bis in idem in the Italian anti-tax evasion legal framework: “Extended confiscation” to counter fiscal corruption. Corporate Crime Observatory. Retrieved from https://www.corporatecrime.co.uk/virteu-reports.

• Shah, A. (2021). Forensic Accounting, Auditing, and Tax Corruption. Corporate Crime Observatory. Retrieved from https://www.corporatecrime.co.uk/virteu-reports.

• Stefanov, R. et al. (2022). The interconnections between tax crimes and corruption in Bulgaria. Corporate Crime Observatory. Retrieved from https://www.corporatecrime.co.uk/virteu-reports.