Projects per year
Abstract
This paper will conduct a comparative study of different areas of tax law to assess whether and how the law can inadvertently enable or facilitate tax avoidance and tax evasion. The paper will propose a theoretical model of such unintended effect of tax law based on an interdisciplinary literature review on the criminogenic effects of the law (Savona et al, 2006; Albrecht and Kilchling, 2001) and, more generally, the unintended consequences of regulation (Grabosky 1995). The paper will also propose innovative policy solutions focused on turning law design into an instrument of prevention of tax avoidance and evasion.
| Original language | English |
|---|---|
| Pages (from-to) | 101-136 |
| Number of pages | 36 |
| Journal | Law and Contemporary Problems |
| Volume | 85 |
| Issue number | 4/5 |
| Publication status | Published - 3 Feb 2023 |
Keywords
- Tax abuse
- Corruption
- Systemic Corruption
- Unintended consequences
- Law
- Tax Law
- Law design
- Lawmaking
ASJC Scopus subject areas
- Law
- Social Sciences (miscellaneous)
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Dive into the research topics of 'The Producers of Tax Abuse: The Unintended Consequences of Tax Law Design and What to Do about Them'. Together they form a unique fingerprint.Projects
- 1 Finished
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VIRTEU: Vat fraud: Interdisciplinary Research on Tax crimes in the European Union (Grant Agreement no: 878619)
Grasso, C. (Principal Investigator) & Pasculli, L. (Co-Investigator)
1/04/20 → 31/07/22
Project: Research
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Tax Evasion, Corruption and the Distortion of Justice
Pasculli, L. (Editor), Grasso, C. (Editor), Ring, D. (Editor) & Garrett, B. (Editor), 2022, (In preparation) In: Law and Contemporary Problems.Research output: Contribution to journal › Special issue › peer-review
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The responsibilization paradox: The legal route from deresponsibilization to systemic corruption in the Australian financial sector
Pasculli, L., 23 Jan 2022, In: Policing: A Journal of Policy and Practice. . 15, 4, p. 2114-2132 19 p., paab068.Research output: Contribution to journal › Article › peer-review
Open AccessFile2 Citations (Scopus)67 Downloads (Pure) -
Foreign Investments, the Rule of Corrupted Law and Transnational Systemic Corruption in Uganda’s Mineral Sector
Pasculli, L., Apr 2020, International Trade, Investment and the Rule of Law. Leal-Arcas, R. (ed.). 1 ed. Chişinău: Eliva Press, p. 84-110 27 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review