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Full-Text Articles in Tax Law
The Gordian Knot: How The United States, The European Union, And Organization For Economic Cooperation And Development Took Action Against Corporate Tax Avoidance, Katlyn Twomey
Honors Projects in History and Social Sciences
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.S. firms pay a measly 3% in tax to foreign governments on those profits, rather than the 35% U.S. corporate tax rate. How are these corporations able to legally avoid paying taxes on a large percentage of their profits? Many use various loopholes in the laws to shift profits into other countries or U.S. states referred to …
Possible Bias In Asset Valuations: An Application Of The Fraud Risk Triangle To Divorce Cases, Jennifer Tomasetti
Possible Bias In Asset Valuations: An Application Of The Fraud Risk Triangle To Divorce Cases, Jennifer Tomasetti
Honors Projects in Accounting
No abstract provided.
Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson
Has Government Tax Policy In Greece Led To A Large Shadow Economy?, Nils Thompson
Honors Projects in Economics
This capstone investigates the impact that tax policy has on the shadow economy in Greece. Greece has one of the largest shadow economies in the world and the largest in the European Union, with tax evasion being one of the main drivers. While previous research has provided measures of the shadow economy, none matches the shadow economy estimations with policies, laws, and agencies enacted by the government, specifically over the period in time of 1990-2012. This study contributes to the literature by connecting the policies implemented by the government with the size of the shadow economy in Greece, along with …