This chapter outlines the recent history of information exchange agreements and other
enforcement mechanisms aimed at curbing tax evasion by individuals through tax havens. 1 …

The present study analyzes the offshoring network constructed from the information
contained in the Panama Papers, characterizing worldwide regions and countries as well as …

We conduct a randomised controlled trial in Indonesia to evaluate the effect of three
intervention letters on tax penalty compliance behaviour. Over 10,000 individual taxpayers …

This Modern Guide presents a comprehensive synthesis of contemporary thought on the
informal economy, which, as the author demonstrates–far from being a peripheral feature of …

Purpose The temporary enforced closure of businesses in response to the coronavirus
pandemic has resulted in governments in Europe and beyond offering short-term financial …

The aim of this study is to evaluate the impacts of the coronavirus pandemic on undeclared
work in the Western Balkans and the emergent challenges for state authorities, and policy …

An optimally designed tax amnesty scheme can serve as a strategic component in a larger
tax reform process. Such a reform can particularly assist in the tax collection efforts of …

Tax compliance in Indonesia is very important because taxes are the main contribution to
state revenue, so an increase in tax revenue is needed. Efforts made by the government …

Recent years have witnessed the growth of mass‐marketed tax avoidance schemes aimed
at the middle (not top) of the income distribution, with significant implications for tax revenue …

To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and
evasion and perform their tax obligations, the tax authorities implement tax voluntary …