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TAX CRIME

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Tax Crime - Bibliography - Annual Spotlight

Please find below what we believe are the most interesting scientific publications in the area of tax crime, which have been published each year.

2021

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.
 

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

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

 

2018

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.

2017

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

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.

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

  • 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.

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.

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.

  • 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.

  • 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, John 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Technical papers and reports

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

  • 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.