Tax avoidance (English Wikipedia)

Analysis of information sources in references of the Wikipedia article "Tax avoidance" in English language version.

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  • Michael Wenzel (2002). "The Impact of Outcome Orientation and Justice Concerns on Tax Compliance" (PDF). Journal of Applied Psychology: 4–5. Archived from the original (PDF) on 15 June 2005. Retrieved 28 November 2011. When taxpayers try to find loopholes with the intention to pay less tax, even if technically legal, their actions may be against the spirit of the law and in this sense considered noncompliant. The present research will deal with both evasion and avoidance and, based on the premise that either is unfavorable to the tax-system and uncooperative towards the collective, subsume both under the concept of tax non-compliance. {{cite journal}}: Cite journal requires |journal= (help)

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  • For example, a Canadian organization describes Canada's law, first passed in 1988 in Section 245 of the Canada's federal income tax act (described here), as invalidating the tax consequences of a tax avoidance transaction if "not conducted for any primary purpose other than to obtain a tax benefit".

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  • Dyreng, Scott D.; Hanlon, Michelle; Maydew, Edward L. (2008). "Long-Run Corporate Tax Avoidance". The Accounting Review. 83: 61–82. CiteSeerX 10.1.1.638.2292. doi:10.2308/accr.2008.83.1.61.
  • Tèrslèv, Thomas; Wier, Ludvig; Zucman, Gabriel (2022). "The Missing Profits of Nations". The Review of Economic Studies. 90 (3): 1499–1534. doi:10.1093/restud/rdac049. ISSN 0034-6527.

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  • Dyreng, Scott D.; Hanlon, Michelle; Maydew, Edward L. (2008). "Long-Run Corporate Tax Avoidance". The Accounting Review. 83: 61–82. CiteSeerX 10.1.1.638.2292. doi:10.2308/accr.2008.83.1.61.

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