Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature

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Addressing Base Erosion and Profit Shifting (2013, background): “A report prepared for the UK Department for International Development analysed existing literature on the tax gap suffered by developing countries due to tax avoidance and tax evasion (Fuest and Riedel, 2009).”
The ICTD Government Revenue Dataset (2014, background): “To these questions can be added increasing recent interest in issues related to taxation and inequality (Gemmell and Morrissey 2005), and the scale of international tax evasion and avoidance (Cobham 2005b; Global Financial Integrity 2008; Fuest and Riedel 2009; Reuter 2012), as well as more theoreti”
Corporate social responsibility and tax avoidance: A comment and reflection (2013, background): “7 See Freedman (2010) for a discussion of the necessary qualities of a principles-based tax code. t a t i o a c a a l i i t t f t r e o w m i i ( e t i t c a t m ‘ r j t w e m a t a t b In a similar manner, within a country, different interested parties will use a label such as ‘tax avoidance’ to de”