Tax Avoidance

20 Pages Posted: 29 Mar 2021

See all articles by Michael P. Devereux

Michael P. Devereux

Centre for Business Taxation, Oxford University; CESifo (Center for Economic Studies and Ifo Institute); Institute for Fiscal Studies (IFS); Centre for Economic Policy Research (CEPR); University of Oxford - Said Business School; University of Oxford - Said Business School

Judith Freedman

University of Oxford - Faculty of Law; Oxford University Centre for Business Taxation

John Vella

Oxford University Centre for Business Taxation; University of Oxford - Faculty of Law

Date Written: December 3, 2012

Abstract

Concern about “tax avoidance” is nothing new. Over the years, tax avoidance has been the frequent subject of parliamentary and media attention, although this ebbs and flows. In recent years, it has once again come under the political and public spotlight. The question is how to tackle the various problems that arise. This requires a clear analysis of their cause and differentiation between different causes. Labelling a whole range of varying behaviours as “avoidance” without further differentiation will not help us to develop appropriate tools to deal with each separate type of behaviour

In summer 2012 the UK National Audit Office commissioned the Oxford University Centre for Business Taxation (OUCBT) to draw up an academic review of the tax avoidance landscape. This paper on tax avoidance resulted from that work.

The OUCBT is an independent academic organisation that has no collective view. The academic review represents the view of the individual authors only: Professor Michael P. Devereux, Professor Judith Freedman and Dr. John Vella. Nothing stated here should be taken to represent the views of the NAO. Details of the independent status of the OUCBT and its various sources of sponsorship can be found at https://www.sbs.ox.ac.uk/research/centres-and-initiatives/oxford-university-centre-business-taxation

Since this paper was written in 2012, the term ’avoidance’ has come to be used even more widely. Recent developments in the international tax debate are not reflected in this paper. However, given that it has been cited widely, the authors are publishing it here now to make it more accessible.

Keywords: Tax avoidance, tax policy

JEL Classification: K

Suggested Citation

Devereux, Michael P. and Freedman, Judith and Vella, John, Tax Avoidance (December 3, 2012). Available at SSRN: https://ssrn.com/abstract=3754562 or http://dx.doi.org/10.2139/ssrn.3754562

Michael P. Devereux

Centre for Business Taxation, Oxford University ( email )

Said Business School
Park End Street
Oxford, OX1 1HP
United Kingdom
+44 1865 288507 (Phone)

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

Institute for Fiscal Studies (IFS) ( email )

7 Ridgmount Street
London, WC1E 7AE
United Kingdom

Centre for Economic Policy Research (CEPR)

London
United Kingdom

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Judith Freedman (Contact Author)

University of Oxford - Faculty of Law ( email )

Worcester College
Walton Street
Oxford, Oxfordshire OX1 2HB
Great Britain

Oxford University Centre for Business Taxation ( email )

Said Business School
Oxford, Oxfordshire OX1
United Kingdom

John Vella

Oxford University Centre for Business Taxation ( email )

Saïd Business School
Park End Street
Oxford, OX1 1HP
United Kingdom

HOME PAGE: http://www.sbs.ox.ac.uk/community/people/john-vella

University of Oxford - Faculty of Law ( email )

Mansfield Road
Oxford, Oxfordshire OX1 4AU
United Kingdom

HOME PAGE: http://www.law.ox.ac.uk/profile/john.vella

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