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Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Brigitte Unger, Lucia Rossel, and Joras Ferwerda

Abstract

This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a period of rapid change as shocks such as the financial crisis, new business forms, scandals and novel regulatory instruments impact upon it. This ecosystem evolves as jurisdictions, taxpayers, and experts react. Our analysis focuses mainly on Europe and five new regulations: Automatic Exchange of Information, which requires that accounts held by foreigners a ... More

Keywords: tax evasion, tax ecosystem, regulation, tax crimes, BEPS, AEoI, AML, tax system

Bibliographic Information

Print publication date: 2021 Print ISBN-13: 9780198854722
Published to Oxford Scholarship Online: February 2021 DOI:10.1093/oso/9780198854722.001.0001

Authors

Affiliations are at time of print publication.

Brigitte Unger, editor
Professor Economics of the Public Sector, University College Utrecht

Lucia Rossel, editor
PhD-candidate Economics of the Public Sector, University College Utrecht

Joras Ferwerda, editor
Assistant Professor Economics of the Public Sector, University College Utrecht

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Contents

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1 Introduction

Brigitte Unger, Lucia Rossel, and Joras Ferwerda

2 Actors and Authority in the International Tax Ecosystem

Jakob Laage-Thomsen and Leonard Seabrooke

3 Sophisticated Financial Engineering and Tax Arbitrage

Ronen Palan, Anastasia Nesvetailova, with Hannah Petersen and Richard Phillips

5 How Big Are Illicit Financial Flows?

Joras Ferwerda and Brigitte Unger

6 The Corporate Tax Haven Index

Leyla Ateş, Alex Cobham, Moran Harari, Petr Janský, Markus Meinzer, Lucas Millán, and Miroslav Palanský

7 Capital Taxation and International Cooperation

Leo Ahrens, Fabio Bothner, Lukas Hakelberg, and Thomas Rixen

8 Country-by-Country Reporting and Other Financial Transparency Measures Affecting the European Union

Petr Janský, Andres Knobel, Markus Meinzer, Tereza Palanská, and Miroslav Palanský

12 Tax Experts’ Response to Regulatory and Institutional Triggers

Sheila Killian, Philip O’Regan, Ruth Lynch, and Martin Laheen

13 The Implications of Making Tax Crimes a Predicate Crime for Money Laundering in the EU

Lucia Rossel, Brigitte Unger, Jason Batchelor, and Jan van Koningsveld

14 Policy Reform Effects in the Tax Ecosystem

Peter Gerbrands and Brigitte Unger

15 Conclusions

Brigitte Unger, Lucia Rossel, and Joras Ferwerda

End Matter