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Tax Havens, Merry-go-rounds, and Dutch Sandwiches: An initial analysis of the language used to describe noncompliant fiscal behavior
Örebro University, Sweden.ORCID-id: 0000-0002-3044-4214
2018 (engelsk)Inngår i: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Lind, Yvette, Uppsala, Sweden: Iustus förlag, 2018, s. 94-128Kapittel i bok, del av antologi (Fagfellevurdert)
Abstract [en]

This paper analyzes the terminology used by mainstream media and then often echoed in official documents and scholarly writing to describe illicit tax behaviors such as tax crimes, tax fraud and evasion as committed by individuals and organizations. It provides an initial catalog and taxonomy for the different terms currently in use, which include expressions such as tax haven or tax paradise, safe harbor, Dutch sandwich, double Irish, VAT carousel, or VAT merry-go-round, tries to trace their origins where possible, and argues that they mostly suggest and reinforce positive associations with safe places, food or drinks, or playful behavior, and therefore implicitly introduce in the collective imagination ideas of tolerance and indulgence for what is de facto illicit and legally sanctioned behavior. The paper compares terms and expressions in English, Swedish, and Italian, and constitutes a first step towards a more thorough analysis of mainstream tax language and of its consequences on policing, public conversations on revenue collection, and society at large.

sted, utgiver, år, opplag, sider
Uppsala, Sweden: Iustus förlag, 2018. s. 94-128
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URN: urn:nbn:se:lnu:diva-124819Libris ID: ktz0b7pqh3wsp6kmISBN: 9789176789919 (tryckt)OAI: oai:DiVA.org:lnu-124819DiVA, id: diva2:1799324
Tilgjengelig fra: 2023-09-21 Laget: 2023-09-21 Sist oppdatert: 2025-02-20bibliografisk kontrollert

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