lnu.sePublikationer
Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
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 (Engelska)Ingår i: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Lind, Yvette, Uppsala, Sweden: Iustus förlag, 2018, s. 94-128Kapitel i bok, del av antologi (Refereegranskat)
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.

Ort, förlag, år, upplaga, sidor
Uppsala, Sweden: Iustus förlag, 2018. s. 94-128
Nationell ämneskategori
Annan rättsvetenskaplig forskning Kriminologi
Forskningsämne
Finansrätt
Identifikatorer
URN: urn:nbn:se:lnu:diva-124819Libris ID: ktz0b7pqh3wsp6kmISBN: 9789176789919 (tryckt)OAI: oai:DiVA.org:lnu-124819DiVA, id: diva2:1799324
Tillgänglig från: 2023-09-21 Skapad: 2023-09-21 Senast uppdaterad: 2025-02-20Bibliografiskt granskad

Open Access i DiVA

Fulltext saknas i DiVA

Person

Trenta, Cristina

Sök vidare i DiVA

Av författaren/redaktören
Trenta, Cristina
Annan rättsvetenskaplig forskningKriminologi

Sök vidare utanför DiVA

GoogleGoogle Scholar

isbn
urn-nbn

Altmetricpoäng

isbn
urn-nbn
Totalt: 39 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf