20 Pages Posted: 29 Mar 2021
Date Written: December 3, 2012
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: Suggested Citation