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Tax Havens: International Tax Avoidance and Evasion

National tax journal, 2009-12, Vol.62 (4), p.727-753 [Peer Reviewed Journal]

2009 National Tax Association–Tax Institute of America ;This article is in the public domain. ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2009.4.07

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  • Title:
    Tax Havens: International Tax Avoidance and Evasion
  • Author: Gravelle, Jane G.
  • Subjects: Corporate income taxes ; Corporate taxes ; Corporations ; Estimated taxes ; Foreign tax credits ; FORUM: International Tax Avoidance and Evasion ; Income taxes ; Jurisdiction ; State income tax ; Tax evasion ; Tax havens
  • Is Part Of: National tax journal, 2009-12, Vol.62 (4), p.727-753
  • Description: The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. Tax havens are located around the world with concentrations in the Caribbean and Europe. Corporate profit shifting may cost up to $60 billion in revenue and remedies are likely to involve tax law changes. Individual income tax losses more often arise from tax evasion, and are facilitated by the lack of information reporting; remedies involve administrative changes, especially in requirements for information reporting. Losses may be as much as $70 billion per year.
  • Publisher: National Tax Association
  • Language: English
  • Identifier: ISSN: 0028-0283
    EISSN: 1944-7477
    DOI: 10.17310/ntj.2009.4.07
  • Source: Alma/SFX Local Collection
    ProQuest Central
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