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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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• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

"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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• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Tax evasion

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Tax evasion.

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• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Trade facilitation projects often assume indirect benefits for small-scale, cross-border traders. Recent studies have shown the challenges faced in Africa by this population, especially women, but it remains unknown in Cambodia and the Lao People's Democratic Republic, despite large trade facilitation investments. This paper fills this gap, thanks to an innovative mix of original qualitative and quantitative data from various checkpoints on the borders with Thailand and Vietnam. The quantitative data, collected in 2014, consist of an exhaustive list of trade-related border crossings during two to three days and a survey of 158 randomly selected small-scale, cross-border traders and brokers. The paper combines qualitative data and statistical techniques to shed light on the structure of the small-scale, cross-border trade economy, traders' and brokers' profiles, the challenges they face, and potential solutions, with a particular emphasis on gender. Key challenges pertain to taxation and poor infrastructures. Narrow roads, insufficient parking space, and restrictive border regulations on transportation means cause traffic jams and delays. These disproportionately affect women, who are more time constrained. Despite a rather moderate tax pressure, widespread informal payments erode traders' and brokers' willingness to comply with taxes. Women suffer from a higher tax rate and a tax schedule that deters them from upgrading to more profitable cross-border trade activities. Along with capital constraints, this finding may explain the lower share of women in small-scale, cross-border trade than among own-account workers and the self-employed, as evidenced by nationally representative data. The paper delineates policy implications and puts forward concrete steps.

Tax evasion.