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"Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through to medieval, early modern and modern times. This book shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their properties, or on their crops. It analyses how, throughout history, wealthy and poor taxpayers have tried to avoid or reduce their tax burden by negotiating with tax authorities, through practices of legal or illegal tax evasion, by filing lawsuits, seeking armed resistance or by migration, and how state authorities have dealt with such acts of claim making, defiance, open resistance or elusion. It fills an important research gap in tax history, addressing questions of tax morale and fairness, and how social and political inequality was negotiated through taxation. It gives rich insights into the development of citizen-state relationships throughout the course of history. The book comprises case studies from Ancient Athens, Roman Egypt, Medieval Europe, Early Modern Mexico, the Ottoman Empire, Nigeria under British colonial rule, the United Kingdom of the early 20th century, Greece during the Second World War, as well as West Germany, Switzerland, Sweden and the US in the 20th century, including transnational entanglements in the world of late-modern offshore finance and taxation. The authors are experts in fiscal, economic, financial, legal, social, and/or cultural history. The book is intended for students, researchers and scholars of economic and financial history, social and world history and political economy"

Tax evasion --- Tax evasion.

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This text 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.

Tax evasion (International law) --- International law --- Taxation --- Money laundering --- Law and legislation. --- Law and legislation --- Commercial law --- Criminal law --- Tax laws --- Tax legislation --- Tax regulations --- Law --- European Union countries. --- EU countries --- Euroland --- Europe

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At present, collecting and analyzing data from inside Myanmar remains notoriously difficult. There is, therefore, a non-Myanmar approach towards the majority of studies on Myanmar. This is especially the case when dealing with informal or illegal trade within the country’s territory. IRASEC and the Observatory on Illicit Trafficking wanted to fill this gap by giving the floor to Professor Winston Set Aung, the founder and the director of the Asia Development Research Institute, and director of the Asia Language and Business Academy in Myanmar. He is also an MBA lecturer at the Institute of Economics in Yangon and is involved in several international and regional research programs in partnership with various research institutes including the Institute of Asian Studies, Chulalongkorn University, Thailand; Tokyo University, Japan; and the Institute for Security and Development Policy of Sweden, Stockholm Environmental Institute. The focus of Professor Winston Set Aung’s study is to provide a Myanmar-centric perspective on informal or illegal trade. The author offers an analysis regarding the process of informal exchanges through a pragmatic and non-contextualized critique. The causes of informal and illegal exchanges are identified and described without commenting on their origins. This intentional, measured, and calculated conservative perspective enables us to think on how to best use these flows in the current political situation in Myanmar. It seems therefore useful and relevant to make this data available to our readers.

Informal sector (Economics) --- Tax evasion --- Hidden economy --- Parallel economy --- Second economy --- Shadow economy --- Subterranean economy --- Underground economy --- Artisans --- Economics --- Small business --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax delinquency --- Tax-dodging --- Tax fraud --- Taxation --- Taxation, Evasion of --- White collar crimes --- Evasion --- cross-broders mobility --- borders --- réseaux --- smuggling --- informal trade --- networks --- underground economy --- trafficking

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This book is a collection of papers for the Special Issue “Quantitative Methods for Economics and Finance” of the journal Mathematics. This Special Issue reflects on the latest developments in different fields of economics and finance where mathematics plays a significant role. The book gathers 19 papers on topics such as volatility clusters and volatility dynamic, forecasting, stocks, indexes, cryptocurrencies and commodities, trade agreements, the relationship between volume and price, trading strategies, efficiency, regression, utility models, fraud prediction, or intertemporal choice.

academic cheating --- tax evasion --- informality --- pairs trading --- hurst exponent --- financial markets --- long memory --- co-movement --- cointegration --- risk --- delay --- decision-making process --- probability --- discount --- detection --- mean square error --- multicollinearity --- raise regression --- variance inflation factor --- derivation --- intertemporal choice --- decreasing impatience --- elasticity --- GARCH --- EGARCH --- VaR --- historical simulation approach --- peaks-over-threshold --- EVT --- student t-copula --- generalized Pareto distribution --- centered model --- noncentered model --- intercept --- essential multicollinearity --- nonessential multicollinearity --- commodity prices --- futures prices --- number of factors --- eigenvalues --- volatility cluster --- Hurst exponent --- FD4 approach --- volatility series --- probability of volatility cluster --- S&amp --- P500 --- Bitcoin --- Ethereum --- Ripple --- bitcoin --- deep learning --- deep recurrent convolutional neural networks --- forecasting --- asset pricing --- financial distress prediction --- unconstrained distributed lag model --- multiple periods --- Chinese listed companies --- cash flow management --- corporate prudential risk --- the financial accelerator --- financial distress --- induced risk aversion --- liquidity constraints --- liquidity risk --- macroeconomic propagation --- multiperiod financial management --- non-linear macroeconomic modelling --- Tobin’s q --- precautionary savings --- pharmaceutical industry --- scale economies --- profitability --- biotechnological firms --- non-parametric efficiency --- productivity --- DEA --- dispersion trading --- option arbitrage --- volatility trading --- correlation risk premium --- econometrics --- computational finance --- ensemble empirical mode decomposition (EEMD) --- autoregressive integrated moving average (ARIMA) --- support vector regression (SVR) --- genetic algorithm (GA) --- energy consumption --- cryptocurrency --- gold --- P 500 --- DCC --- copula --- copulas --- Markov Chain Monte Carlo simulation --- local optima vs. local minima --- SRA approach --- foreign direct investment --- bilateral investment treaties --- regional trade agreements --- structural gravity model --- policy uncertainty --- stock prices --- dynamically simulated autoregressive distributed lag (DYS-ARDL) --- threshold regression --- United States