| 000 -LEADER | |
|---|---|
| fixed length control field | 01111nam a22001457a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Gravelle, J. G. |
| 245 ## - TITLE STATEMENT | |
| Title | Tax Havens: International Tax Avoidance and Evasion |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Washington DC |
| Name of publisher | Library of Congress |
| Year of publication | 2009 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 28p. |
| 490 ## - SERIES STATEMENT | |
| Series statement | National Tax Journal Vol. LXIl, No. 4 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. Tax havens are located around the world with concentrations in the Caribbean and Europe. Corporate profit shifting may cost up to $60 billion in revenue and remedies are likely to involve tax law changes. Individual income tax losses more often arise from tax evasion, and are facilitated by the lack of information reporting; remedies involve administrative changes, especially in requirements for information reporting. Losses may be as much as $70 billion per year. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax Avoidance and Evasion |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/ntj-v62n04p727-53-tax-havens-international-tax.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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