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class="vector-toc-list"> </ul> </li> <li id="toc-Evasion_of_customs_duty" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Evasion_of_customs_duty"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Evasion of customs duty</span> </div> </a> <button aria-controls="toc-Evasion_of_customs_duty-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Evasion of customs duty subsection</span> </button> <ul id="toc-Evasion_of_customs_duty-sublist" class="vector-toc-list"> <li id="toc-Smuggling" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Smuggling"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Smuggling</span> </div> </a> <ul id="toc-Smuggling-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Evasion_of_value-added_tax_and_sales_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Evasion_of_value-added_tax_and_sales_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Evasion of value-added tax and sales taxes</span> </div> </a> <ul id="toc-Evasion_of_value-added_tax_and_sales_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Objectives_to_evade_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Objectives_to_evade_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Objectives to evade taxes</span> </div> </a> <ul id="toc-Objectives_to_evade_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Government_response" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Government_response"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Government response</span> </div> </a> <button aria-controls="toc-Government_response-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Government response subsection</span> </button> <ul id="toc-Government_response-sublist" class="vector-toc-list"> <li id="toc-Corruption_by_tax_officials" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corruption_by_tax_officials"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Corruption by tax officials</span> </div> </a> <ul id="toc-Corruption_by_tax_officials-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Level_of_evasion_and_punishment" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Level_of_evasion_and_punishment"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Level of evasion and punishment</span> </div> </a> <ul id="toc-Level_of_evasion_and_punishment-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Privatization_of_tax_enforcement" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Privatization_of_tax_enforcement"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>Privatization of tax enforcement</span> </div> </a> <ul id="toc-Privatization_of_tax_enforcement-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_farming" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_farming"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.4</span> <span>Tax farming</span> </div> </a> <ul id="toc-Tax_farming-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-PSI_agencies" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#PSI_agencies"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5</span> <span>PSI agencies</span> </div> </a> <ul id="toc-PSI_agencies-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-By_continent" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#By_continent"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>By continent</span> </div> </a> <button aria-controls="toc-By_continent-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle By continent subsection</span> </button> <ul id="toc-By_continent-sublist" class="vector-toc-list"> <li id="toc-Asia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Asia"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1</span> <span>Asia</span> </div> </a> <ul id="toc-Asia-sublist" class="vector-toc-list"> <li id="toc-India" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#India"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1.1</span> <span>India</span> </div> </a> <ul id="toc-India-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Arab_Emirates" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#United_Arab_Emirates"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1.2</span> <span>United Arab Emirates</span> </div> </a> <ul id="toc-United_Arab_Emirates-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Europe" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Europe"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2</span> <span>Europe</span> </div> </a> <ul id="toc-Europe-sublist" class="vector-toc-list"> <li id="toc-Germany,_France,_Italy,_Denmark,_Belgium" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Germany,_France,_Italy,_Denmark,_Belgium"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2.1</span> <span>Germany, France, Italy, Denmark, Belgium</span> </div> </a> <ul id="toc-Germany,_France,_Italy,_Denmark,_Belgium-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Greece" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Greece"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2.2</span> <span>Greece</span> </div> </a> <ul id="toc-Greece-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Scandinavia" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Scandinavia"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2.3</span> <span>Scandinavia</span> </div> </a> <ul id="toc-Scandinavia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2.4</span> <span>United Kingdom</span> </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.3</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> <li id="toc-Estimates_of_lost_government_revenue" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Estimates_of_lost_government_revenue"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.3.1</span> <span>Estimates of lost government revenue</span> </div> </a> <ul id="toc-Estimates_of_lost_government_revenue-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Tax_evasion_and_inequality" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Tax_evasion_and_inequality"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Tax evasion and inequality</span> </div> </a> <ul id="toc-Tax_evasion_and_inequality-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" 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Available in 46 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-46" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">46 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%A7%D8%AD%D8%AA%D9%8A%D8%A7%D9%84_%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A" title="احتيال ضريبي – Arabic" lang="ar" hreflang="ar" data-title="احتيال ضريبي" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A3%D0%BA%D1%80%D0%B8%D0%B2%D0%B0%D0%BD%D0%B5_%D0%BD%D0%B0_%D0%B4%D0%B0%D0%BD%D1%8A%D1%86%D0%B8" title="Укриване на данъци – Bulgarian" lang="bg" hreflang="bg" data-title="Укриване на данъци" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Evasi%C3%B3_fiscal" title="Evasió fiscal – Catalan" lang="ca" hreflang="ca" data-title="Evasió fiscal" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Da%C5%88ov%C3%BD_%C3%BAnik" title="Daňový únik – Czech" lang="cs" hreflang="cs" data-title="Daňový únik" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Osgoi_treth" title="Osgoi treth – Welsh" lang="cy" hreflang="cy" data-title="Osgoi treth" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Skatteunddragelse" title="Skatteunddragelse – Danish" lang="da" hreflang="da" data-title="Skatteunddragelse" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Maksupettus" title="Maksupettus – Estonian" lang="et" hreflang="et" data-title="Maksupettus" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A6%CE%BF%CF%81%CE%BF%CE%B4%CE%B9%CE%B1%CF%86%CF%85%CE%B3%CE%AE" title="Φοροδιαφυγή – Greek" lang="el" hreflang="el" data-title="Φοροδιαφυγή" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Evasi%C3%B3n_fiscal" title="Evasión fiscal – Spanish" lang="es" hreflang="es" data-title="Evasión fiscal" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Imposta_fra%C5%ADdo" title="Imposta fraŭdo – Esperanto" lang="eo" hreflang="eo" data-title="Imposta fraŭdo" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Iruzur_fiskal" title="Iruzur fiskal – Basque" lang="eu" hreflang="eu" data-title="Iruzur fiskal" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%81%D8%B1%D8%A7%D8%B1_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%DB%8C" title="فرار مالیاتی – Persian" lang="fa" hreflang="fa" data-title="فرار مالیاتی" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Fraude_fiscale" title="Fraude fiscale – French" lang="fr" hreflang="fr" data-title="Fraude fiscale" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%83%88%EC%84%B8" title="탈세 – Korean" lang="ko" hreflang="ko" data-title="탈세" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D6%80%D5%AF%D5%A5%D6%80%D5%AB%D6%81_%D5%AD%D5%B8%D6%82%D5%BD%D5%A1%D6%83%D5%B8%D6%82%D5%B4" title="Հարկերից խուսափում – Armenian" lang="hy" hreflang="hy" data-title="Հարկերից խուսափում" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0_%E0%A4%85%E0%A4%AA%E0%A4%B5%E0%A4%82%E0%A4%9A%E0%A4%A8" title="कर अपवंचन – Hindi" lang="hi" hreflang="hi" data-title="कर अपवंचन" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Evazija" title="Evazija – Croatian" lang="hr" hreflang="hr" data-title="Evazija" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Fiskala_eludo_ed_eskapo" title="Fiskala eludo ed eskapo – Ido" lang="io" hreflang="io" data-title="Fiskala eludo ed eskapo" data-language-autonym="Ido" data-language-local-name="Ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Penggelapan_pajak" title="Penggelapan pajak – Indonesian" lang="id" hreflang="id" data-title="Penggelapan pajak" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Evasione_fiscale" title="Evasione fiscale – Italian" lang="it" hreflang="it" data-title="Evasione fiscale" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%94%D7%A9%D7%AA%D7%9E%D7%98%D7%95%D7%AA_%D7%9E%D7%9E%D7%A1" title="השתמטות ממס – Hebrew" lang="he" hreflang="he" data-title="השתמטות ממס" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D2%9B_%D1%82%D3%A9%D0%BB%D0%B5%D1%83%D0%B4%D0%B5%D0%BD_%D0%B6%D0%B0%D0%BB%D1%82%D0%B0%D1%80%D1%83" title="Салық төлеуден жалтару – Kazakh" lang="kk" hreflang="kk" data-title="Салық төлеуден жалтару" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BA_%D1%82%D3%A9%D0%BB%D3%A9%D3%A9%D0%B4%D3%A9%D0%BD_%D0%B1%D0%B0%D1%88%D1%82%D0%B0%D1%80%D1%82%D1%83%D1%83" title="Салык төлөөдөн баштартуу – Kyrgyz" lang="ky" hreflang="ky" data-title="Салык төлөөдөн баштартуу" data-language-autonym="Кыргызча" data-language-local-name="Kyrgyz" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Mokes%C4%8Di%C5%B3_vengimas" title="Mokesčių vengimas – Lithuanian" lang="lt" hreflang="lt" data-title="Mokesčių vengimas" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Ad%C3%B3csal%C3%A1s" title="Adócsalás – Hungarian" lang="hu" hreflang="hu" data-title="Adócsalás" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Belastingfraude" title="Belastingfraude – Dutch" lang="nl" hreflang="nl" data-title="Belastingfraude" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%84%B1%E7%A8%8E" title="脱税 – Japanese" lang="ja" hreflang="ja" data-title="脱税" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Skatteunndragelse" title="Skatteunndragelse – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Skatteunndragelse" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Skattesvik" title="Skattesvik – Norwegian Nynorsk" lang="nn" hreflang="nn" data-title="Skattesvik" data-language-autonym="Norsk nynorsk" data-language-local-name="Norwegian 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class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Financial crime</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">This article is about the illegal reduction of taxes. For the legal equivalent, see <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a>.</div><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · 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.sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330" /><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Economic_justice" title="Economic justice">Economic justice</a></li> <li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS) <ul><li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> <ul><li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Tax exemption</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li> <li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li> <li><a href="/wiki/Tax_patent" title="Tax patent">Tax patent</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Illegal <a class="mw-selflink selflink">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Tax_exile" title="Tax exile">Tax exile</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/20px-Emblem-money.svg.png" decoding="async" width="15" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/40px-Emblem-money.svg.png 1.5x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/17px-Bills_and_coins.svg.png" decoding="async" width="17" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/26px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/34px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation_sidebar" title="Template:Taxation sidebar"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation_sidebar" title="Template talk:Taxation sidebar"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation_sidebar" title="Special:EditPage/Template:Taxation sidebar"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Tax evasion</b> or <b>tax fraud</b> is an illegal attempt to defeat the imposition of <a href="/wiki/Taxes" class="mw-redirect" title="Taxes">taxes</a> by individuals, <a href="/wiki/Corporations" class="mw-redirect" title="Corporations">corporations</a>, <a href="/wiki/Trust_(property)" class="mw-redirect" title="Trust (property)">trusts</a>, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxpayer's tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, bribing authorities and hiding money in secret locations. </p><p>Tax evasion is an activity commonly associated with the <a href="/wiki/Informal_economy" title="Informal economy">informal economy</a>.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> One measure of the extent of tax evasion (the "tax gap") is the amount of unreported income, which is the difference between the amount of income that the tax authority requests be reported and the actual amount reported. </p><p>In contrast, <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a> is the legal use of tax laws to reduce one's tax burden. Both tax evasion and tax avoidance can be viewed as forms of <a href="/wiki/Tax_noncompliance" title="Tax noncompliance">tax noncompliance</a>, as they describe a range of activities that intend to subvert a state's tax system, but such classification of tax avoidance is disputable since avoidance is lawful in self-creating systems.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Both tax evasion and tax avoidance can be practiced by corporations, trusts, or individuals. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Economics">Economics</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=1" title="Edit section: Economics"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:German_GDP_in_tax_havens.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/af/German_GDP_in_tax_havens.png/350px-German_GDP_in_tax_havens.png" decoding="async" width="350" height="155" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/af/German_GDP_in_tax_havens.png/525px-German_GDP_in_tax_havens.png 1.5x, //upload.wikimedia.org/wikipedia/commons/a/af/German_GDP_in_tax_havens.png 2x" data-file-width="663" data-file-height="294" /></a><figcaption>The ratio of German assets in <a href="/wiki/Tax_haven" title="Tax haven">tax havens</a> in relation to the total German GDP, 1996–2008.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The "Big 7" shown are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and Switzerland.</figcaption></figure> <p>In 1968, Nobel laureate economist <a href="/wiki/Gary_Becker" title="Gary Becker">Gary Becker</a> first theorized the <i>economics of crime</i>,<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> on the basis of which authors M.G. Allingham and A. Sandmo produced, in 1972, an economic model of tax evasion. This model deals with the evasion of income tax, the main source of tax revenue in developed countries. According to the authors, the level of evasion of income tax depends on the detection probability and the level of punishment provided by law.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> Later studies, however, pointed limitations of the model, highlighting that individuals are also more likely to comply with taxes when they believe that tax money is appropriately used and when they can take part on public decisions.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>The literature's theoretical models are elegant in their effort to identify the variables likely to affect non-compliance. Alternative specifications, however, yield conflicting results concerning both the signs and magnitudes of variables believed to affect tax evasion. Empirical work is required to resolve the theoretical ambiguities. Income tax evasion appears to be positively influenced by the <a href="/wiki/Tax_rate" title="Tax rate">tax rate</a>, the <a href="/wiki/Unemployment_rate" class="mw-redirect" title="Unemployment rate">unemployment rate</a>, the level of income and dissatisfaction with government.<sup id="cite_ref-Cebula_10-0" class="reference"><a href="#cite_note-Cebula-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> The U.S. <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a> appears to have reduced tax evasion in the United States.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>In a 2017 study Alstadsæter et al. concluded based on random stratified audits and leaked data that occurrence of tax evasion rises sharply as amount of wealth rises and that the very richest are about 10 times more likely than average people to engage in tax evasion.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Tax_gap">Tax gap</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=2" title="Edit section: Tax gap"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:20220826_Share_of_unpaid_taxes,_by_income_level_-_area_chart,_treemap_-_NYTimes_-_Dept_of_Treasury.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg/250px-20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg.png" decoding="async" width="220" height="219" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg/330px-20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/47/20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg/500px-20220826_Share_of_unpaid_taxes%2C_by_income_level_-_area_chart%2C_treemap_-_NYTimes_-_Dept_of_Treasury.svg.png 2x" data-file-width="567" data-file-height="565" /></a><figcaption> U.S. Treasury Department estimates of unpaid taxes indicate that over half of all unpaid taxes are attributable to the top 5% of earners.<sup id="cite_ref-NYTimes_20220826_13-0" class="reference"><a href="#cite_note-NYTimes_20220826-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>The tax gap describes how much tax should have been raised in relation to much tax is actually raised. The <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">IRS</a> defines the gross tax gap as the difference between the true tax liability for a given year and the taxes actually remitted on time. It comprises the non-filing gap, the underreporting gap, and the underpayment (or remittance) gap. Voluntary tax compliance in the U.S. is approximately 85% of taxes actually due, leaving a gross tax gap of about 15%. </p><p>The tax gap is growing mainly because of two factors, the lack of enforcement on the one hand and the lack of compliance on the other hand. The former is mainly rooted in the costly enforcement of the taxation law.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> The latter is based on the foundation that tax compliance is costly for individuals as well as firms (tax filling, <a href="/wiki/Bureaucracy" title="Bureaucracy">bureaucracy</a>), hence not paying taxes would be more economical in their opinion. </p> <div class="mw-heading mw-heading2"><h2 id="Evasion_of_customs_duty">Evasion of customs duty</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=3" title="Edit section: Evasion of customs duty"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Customs_duty" class="mw-redirect" title="Customs duty">Customs duties</a> are an important source of revenue in developing countries.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (November 2019)">citation needed</span></a></i>]</sup><sup class="noprint Inline-Template" style="margin-left:0.1em; white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="The text near this tag may need clarification or removal of jargon. (November 2019)">clarification needed</span></a></i>]</sup> Importers attempt to evade customs duty by (a) under-invoicing and (b) misdeclaration of quantity and product-description. When there is <a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">ad valorem</a> import duty, the tax base can be reduced through under-invoicing. Misdeclaration of quantity is more relevant for products with specific duty. Production description is changed to match a <a href="/wiki/Harmonized_System" title="Harmonized System">H. S. Code</a> commensurate with a lower rate of duty.<sup id="cite_ref-ReferenceA_15-0" class="reference"><a href="#cite_note-ReferenceA-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template noprint noexcerpt Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:NOTRS" class="mw-redirect" title="Wikipedia:NOTRS"><span title="This claim needs references to better sources. (January 2015)">better source needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Smuggling">Smuggling</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=4" title="Edit section: Smuggling"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a> is import or export of products by illegal means.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> Smuggling is resorted to for total evasion of customs duties, as well as for the import and export of <a href="/wiki/Contraband" title="Contraband">contraband</a>. Smugglers do not pay duty since the transport is covert, so no customs declaration is made.<sup id="cite_ref-ReferenceA_15-1" class="reference"><a href="#cite_note-ReferenceA-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template noprint noexcerpt Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:NOTRS" class="mw-redirect" title="Wikipedia:NOTRS"><span title="This claim needs references to better sources. (January 2015)">better source needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Evasion_of_value-added_tax_and_sales_taxes">Evasion of value-added tax and sales taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=5" title="Edit section: Evasion of value-added tax and sales taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Countries_with_Largest_Tax_Evasion_Amount_v3.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f5/Countries_with_Largest_Tax_Evasion_Amount_v3.jpg/250px-Countries_with_Largest_Tax_Evasion_Amount_v3.jpg" decoding="async" width="250" height="309" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f5/Countries_with_Largest_Tax_Evasion_Amount_v3.jpg/375px-Countries_with_Largest_Tax_Evasion_Amount_v3.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/f/f5/Countries_with_Largest_Tax_Evasion_Amount_v3.jpg 2x" data-file-width="400" data-file-height="494" /></a><figcaption>Tax campaigner <a href="/wiki/Richard_Murphy_(political_economist)" class="mw-redirect" title="Richard Murphy (political economist)">Richard Murphy</a>'s estimate of the ten countries with the largest absolute levels of tax evasion. He estimated that global tax evasion amounts to 5 percent of the global economy.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>During the second half of the 20th century, <a href="/wiki/Value-added_tax" title="Value-added tax">value-added tax</a> (VAT) emerged as a modern form of <a href="/wiki/Consumption_tax" title="Consumption tax">consumption tax</a> throughout the world, with the notable exception of the <a href="/wiki/United_States" title="United States">United States</a>. Producers who collect VAT from consumers may evade tax by under-reporting the amount of sales.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> The US has no broad-based consumption tax at the federal level, and no state currently collects VAT; the overwhelming majority of <a href="/wiki/U.S._state" title="U.S. state">states</a> instead collect <a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">sales taxes</a>. <a href="/wiki/Canada" title="Canada">Canada</a> uses both a VAT at the federal level (the <a href="/wiki/Goods_and_Services_Tax_(Canada)" class="mw-redirect" title="Goods and Services Tax (Canada)">Goods and Services Tax</a>) and <a href="/wiki/Sales_taxes_in_Canada" title="Sales taxes in Canada">sales taxes at the provincial level</a>; some provinces have <a href="/wiki/Harmonized_Sales_Tax" class="mw-redirect" title="Harmonized Sales Tax">a single tax combining both forms</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2015)">citation needed</span></a></i>]</sup> </p><p>In addition, most <a href="/wiki/Jurisdictions" class="mw-redirect" title="Jurisdictions">jurisdictions</a> which levy a VAT or sales tax also legally require their residents to report and pay the tax on items purchased in another jurisdiction.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2015)">citation needed</span></a></i>]</sup> This means that consumers who purchase something in a lower-taxed or untaxed jurisdiction with the intention of avoiding VAT or sales tax in their home jurisdiction are technically breaking the law in most cases. </p><p>This is especially prevalent in <a href="/wiki/Federal_state" class="mw-redirect" title="Federal state">federal countries</a> like the United States and Canada where sub-national jurisdictions charge varying rates of VAT or sales tax. </p><p>In liberal democracies, a fundamental problem with inhibiting evasion of local sales taxes is that liberal democracies, by their very nature, have few (if any) border controls between their internal jurisdictions. Therefore, it is not generally cost-effective to enforce tax collection on low-value goods carried in private vehicles from one jurisdiction to another with a different tax rate. However, sub-national governments will normally seek to collect sales tax on high-value items such as cars.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Objectives_to_evade_taxes">Objectives to evade taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=6" title="Edit section: Objectives to evade taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>One reason for taxpayers to evade taxes is the various personal financial benefits that come with it; however, the degree of evasion of taxes is likely attributed to how much risk an individual is willing to take.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Additionally, Wallschutzky's exchange relationship hypothesis<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> presents as a sufficient motive for many. The exchange relationship hypothesis states that tax payers believe that the exchange between their taxes and the public good/social services as unbalanced.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> Furthermore, the little capability of the system to catch the tax evaders reduces associated risk.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> Most often, it is more economical to evade taxes, being caught and paying a fine as a consequence, than paying the accumulated tax burden over the years.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2023)">citation needed</span></a></i>]</sup> Thus, evasion numbers should be even higher than they are, hence for many people there seem to be moral objective countering this practice.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2023)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Government_response">Government response</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=7" title="Edit section: Government response"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Size_of_European_Shadow_Economy.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/df/Size_of_European_Shadow_Economy.jpg/450px-Size_of_European_Shadow_Economy.jpg" decoding="async" width="450" height="536" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/d/df/Size_of_European_Shadow_Economy.jpg 1.5x" data-file-width="604" data-file-height="720" /></a><figcaption>The size of the shadow economy in Europe, 2011</figcaption></figure> <p>The level of evasion depends on a number of factors, including the amount of money a person or a corporation possesses. Efforts to evade income tax decline when the amounts involved are lower.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2017)">citation needed</span></a></i>]</sup> The level of evasion also depends on the efficiency of the tax administration. <a href="/wiki/Political_corruption" title="Political corruption">Corruption</a> by tax officials makes it difficult to control evasion. Tax administrations use various means to reduce evasion and increase the level of enforcement: for example, privatization of tax enforcement<sup id="cite_ref-ReferenceA_15-2" class="reference"><a href="#cite_note-ReferenceA-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> or tax farming.<sup id="cite_ref-Stella_25-0" class="reference"><a href="#cite_note-Stella-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p><p>In 2011, <a href="/wiki/HMRC" class="mw-redirect" title="HMRC">HMRC</a>, the UK tax collection agency stated that it would continue to crack down on tax evasion, with the goal of collecting £18 billion in revenue before 2015.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> In 2010, HMRC began a voluntary amnesty program that targeted middle-class professionals and raised £500 million.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Corruption_by_tax_officials">Corruption by tax officials</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=8" title="Edit section: Corruption by tax officials"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Corrupt tax officials co-operate with the taxpayers who intend to evade taxes. When they detect an instance of evasion, they refrain from reporting it in return for <a href="/wiki/Bribe" class="mw-redirect" title="Bribe">bribes</a>. <a href="/wiki/Political_corruption" title="Political corruption">Corruption</a> by tax officials is a serious problem for the tax administration in many<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Avoid_weasel_words" class="mw-redirect" title="Wikipedia:Avoid weasel words"><span title="The material near this tag possibly uses too vague attribution or weasel words. (June 2013)">which?</span></a></i>]</sup> countries.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Level_of_evasion_and_punishment">Level of evasion and punishment</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=9" title="Edit section: Level of evasion and punishment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Tax-delinquent_apartment_rental_building_in_Santa_Fe,_Dasmari%C3%B1as,_Cavite.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg/250px-Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg/330px-Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg/500px-Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg 2x" data-file-width="4160" data-file-height="3120" /></a><figcaption>An <a href="/wiki/Apartment_building" class="mw-redirect" title="Apartment building">apartment building</a> closed for property tax evasion.</figcaption></figure> <p>Tax evasion is a crime in almost all developed countries, and the guilty party is liable to <a href="/wiki/Fine_(penalty)" title="Fine (penalty)">fines</a> and/or <a href="/wiki/Imprisonment" title="Imprisonment">imprisonment</a>. In <a href="/wiki/Switzerland" title="Switzerland">Switzerland</a>, many acts that would amount to criminal tax evasion in other countries are treated as civil matters. Dishonestly misreporting income in a tax return is not necessarily considered a crime. Such matters are handled in the Swiss tax courts, not the criminal courts.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (November 2012)">citation needed</span></a></i>]</sup> </p><p>In Switzerland, however, some tax misconduct (such as the deliberate falsification of records) is criminal. Moreover, civil tax transgressions may give rise to penalties. It is often considered that the extent of evasion depends on the severity of punishment for evasion. </p> <div class="mw-heading mw-heading3"><h3 id="Privatization_of_tax_enforcement">Privatization of tax enforcement</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=10" title="Edit section: Privatization of tax enforcement"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:(Venice)_Bocca_di_Leone_in_the_Doge%27s_Palace.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c5/%28Venice%29_Bocca_di_Leone_in_the_Doge%27s_Palace.jpg/170px-%28Venice%29_Bocca_di_Leone_in_the_Doge%27s_Palace.jpg" decoding="async" width="170" height="187" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c5/%28Venice%29_Bocca_di_Leone_in_the_Doge%27s_Palace.jpg/255px-%28Venice%29_Bocca_di_Leone_in_the_Doge%27s_Palace.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c5/%28Venice%29_Bocca_di_Leone_in_the_Doge%27s_Palace.jpg/340px-%28Venice%29_Bocca_di_Leone_in_the_Doge%27s_Palace.jpg 2x" data-file-width="8670" data-file-height="9552" /></a><figcaption>A "Lion's Mouth" postbox for anonymous denunciations at the <a href="/wiki/Doge%27s_Palace,_Venice" class="mw-redirect" title="Doge's Palace, Venice">Doge's Palace</a> in Venice, Italy. Text translation: "Secret denunciations against anyone who will conceal favors and services or will collude to hide the true revenue from them."</figcaption></figure> <p>Professor <a href="/wiki/Christopher_Hood" title="Christopher Hood">Christopher Hood</a> first<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (July 2008)">citation needed</span></a></i>]</sup> suggested <a href="/wiki/Privatization" title="Privatization">privatization</a> of tax enforcement to control tax evasion more efficiently than a government department would,<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> and some governments have adopted this approach. In <a href="/wiki/Bangladesh" title="Bangladesh">Bangladesh</a>, customs administration was partly privatized in 1991.<sup id="cite_ref-ReferenceA_15-3" class="reference"><a href="#cite_note-ReferenceA-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template noprint noexcerpt Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:NOTRS" class="mw-redirect" title="Wikipedia:NOTRS"><span title="This claim needs references to better sources. (January 2015)">better source needed</span></a></i>]</sup> </p><p>Abuse by private tax collectors (see tax farming below) has on occasion led to revolutionary overthrow of governments who have outsourced tax administration. </p> <div class="mw-heading mw-heading3"><h3 id="Tax_farming">Tax farming</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=11" title="Edit section: Tax farming"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Tax_farming" class="mw-redirect" title="Tax farming">Tax farming</a></div> <p><a href="/wiki/Tax_farming" class="mw-redirect" title="Tax farming">Tax farming</a> is a historical means of collection of revenue. Governments received a lump sum in advance from a private entity, which then collects and retains the revenue and bears the risk of evasion by the taxpayers. It has been suggested that tax farming may reduce tax evasion in less developed countries.<sup id="cite_ref-Stella_25-1" class="reference"><a href="#cite_note-Stella-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>This system may be liable to abuse by the "tax-farmers" seeking to make a profit, if they are not subject to political constraints. Abuses by tax farmers (together with a tax system that exempted the aristocracy) were a primary reason for the <a href="/wiki/French_Revolution" title="French Revolution">French Revolution</a> that toppled Louis XVI.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2016)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="PSI_agencies">PSI agencies</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=12" title="Edit section: PSI agencies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Pre-shipment_inspection" title="Pre-shipment inspection">Pre-shipment inspection agencies</a> like <a href="/wiki/SGS_S.A." title="SGS S.A.">Société Générale De Surveillance S. A.</a> and its subsidiary Cotecna are in business to prevent evasion of <a href="/wiki/Customs_duty" class="mw-redirect" title="Customs duty">customs duty</a> through <a href="/wiki/Structuring" title="Structuring">under-invoicing</a> and misdeclaration. </p><p>However, PSI agencies have cooperated with importers in evading customs duties. Bangladeshi authorities found Cotecna guilty of complicity with importers for evasion of customs duties on a huge scale.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> In August 2005, Bangladesh had hired four PSI companies – Cotecna Inspection SA, SGS (Bangladesh) Limited, <a href="/wiki/Bureau_Veritas" title="Bureau Veritas">Bureau Veritas BIVAC (Bangladesh) Limited</a> and <a href="/wiki/Intertek" title="Intertek">INtertek Testing Limited</a> – for three years to certify price, quality and quantity of imported goods. In March 2008, the Bangladeshi National Board of Revenue cancelled Cotecna's certificate for serious irregularities, while importers' complaints about the other three PSI companies mounted. Bangladesh planned to have its customs department train its officials in "<a href="/wiki/Customs_valuation" title="Customs valuation">WTO valuation</a>, trade policy, <a href="/wiki/ASYCUDA" class="mw-redirect" title="ASYCUDA">ASYCUDA</a> system, risk management" to take over the inspections.<sup id="cite_ref-BN_32-0" class="reference"><a href="#cite_note-BN-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p><p>Cotecna was also found to have bribed Pakistan's prime minister <a href="/wiki/Benazir_Bhutto" title="Benazir Bhutto">Benazir Bhutto</a> to secure a PSI contract by Pakistani importers. She and her husband were sentenced both in Pakistan and Switzerland.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="By_continent">By continent</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=13" title="Edit section: By continent"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Asia">Asia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=14" title="Edit section: Asia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="India">India</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=15" title="Edit section: India"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="excerpt-block"><style data-mw-deduplicate="TemplateStyles:r1066933788">.mw-parser-output .excerpt-hat .mw-editsection-like{font-style:normal}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Taxation_in_India#Tax_evasion" title="Taxation in India">Taxation in India § Tax evasion</a>.<span class="mw-editsection-like plainlinks"><span class="mw-editsection-bracket">[</span><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_India&action=edit">edit</a><span class="mw-editsection-bracket">]</span></span></div><div class="excerpt"> The Indian government's deficiency in governmental expenditures is most notably attributed to wide spread tax evasion. Relative to other developing countries, the fact that India's income tax comprises 5% of its GDP is due to the fact nearly 2-3% of the population is exposed to income taxation.<sup id="cite_ref-Taxation_in_India_auto_34-0" class="reference"><a href="#cite_note-Taxation_in_India_auto-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> India faces more difficulties in proliferating its income tax than a country like China, who subjects 20% of its population, because there is an emphatically low amount of formal wage earners.<sup id="cite_ref-Taxation_in_India_auto_34-1" class="reference"><a href="#cite_note-Taxation_in_India_auto-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> Even though India's income tax was instituted in 1922 by the British, their tax history explains their high degree of tax delinquency today.<sup id="cite_ref-Taxation_in_India_auto_34-2" class="reference"><a href="#cite_note-Taxation_in_India_auto-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> With effect from 1 April 2017, the Income-tax Act, 1961 has introduced the General Anti-avoidance Rules. The intent of the bringing the said rules is to curb the ill-practices of the tax payers & tax practitioners assisting the tax payers in avoiding the tax where the tax impact of the arrangement or the transactions is more than INR Three Crores in a particular Financial Year. GAAR intends to cover the cases where the main purpose of the transaction is to obtain the tax benefit. It is pertinent to note that recently due to BEPS project by OECD & G 20 Member nations, there was huge hue and cry by the Inclusive Framework countries, where every country was trying to protect their respective tax base. Accordingly, basis the Action Plan Report 6 of the BEPS Project, member nations were required to adopt PPT test as a minimum standard. The said standard re-enshrines that where " one of the principal purposes of the transaction is to obtain tax benefit" then treaty benefit will not be allowed. Thus, presently in Indian context most of the treaties entered into by India, includes such minimum standard, accordingly where one of the principal purposes of the transaction is to obtain tax benefit, treaty benefit will be denied. This has posed several difficulties for MNCs who have routed their investments through Island Countries in India such as Mauritius, which though has a very good- Double tax avoidance treaty with India but with PPT all the benefits could be questioned due to want of Substance & PPT test requirements. The same was considered recently by Authority for Advance Rulings, New Delhi in ruling for Tiger Global International II Holdings,<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup></div></div> <div class="mw-heading mw-heading4"><h4 id="United_Arab_Emirates">United Arab Emirates</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=16" title="Edit section: United Arab Emirates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In early October 2021, 11.9 million leaked financial records in addition to 2.9 TB of data was released in the name of <a href="/wiki/Pandora_Papers" title="Pandora Papers">Pandora Papers</a> by the <a href="/wiki/International_Consortium_of_Investigative_Journalists" title="International Consortium of Investigative Journalists">International Consortium of Investigative Journalists</a> (ICIJ), exposing the secret offshore accounts of around 35 world leaders in <a href="/wiki/Tax_haven" title="Tax haven">tax havens</a> to evade taxes. One of the many leaders to be exposed was the ruler of Dubai and prime minister of the United Arab Emirates, Sheikh <a href="/wiki/Mohammed_bin_Rashid_al-Maktoum" class="mw-redirect" title="Mohammed bin Rashid al-Maktoum">Mohammed bin Rashid al-Maktoum</a>. Sheikh Mohammed was identified as the shareholder of three firms that were registered in the tax havens of <a href="/wiki/Bahamas" class="mw-redirect" title="Bahamas">Bahamas</a> and <a href="/wiki/British_Virgin_Islands" title="British Virgin Islands">British Virgin Islands</a> through an Emirati company, partially owned by an investment conglomerate, Dubai Holding and Axiom Limited, major shares of which were owned by the ruler.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p><p>As per the leaked records, the Dubai ruler owned a massive number of upmarket and luxurious real estate across Europe via the cited offshore entities registered in tax havens.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p><p>Additionally, the Pandora Papers also cites that the former Managing Director of <a href="/wiki/IMF" class="mw-redirect" title="IMF">IMF</a> and French finance minister, <a href="/wiki/Dominique_Strauss-Kahn" title="Dominique Strauss-Kahn">Dominique Strauss-Kahn</a> was permitted to create a consulting firm in the United Arab Emirates in 2018 after the expiry of tax exemptions of his Moroccan company, which he used for receiving millions of dollars worth of tax free consulting fees.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Europe">Europe</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=17" title="Edit section: Europe"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Germany,_France,_Italy,_Denmark,_Belgium"><span id="Germany.2C_France.2C_Italy.2C_Denmark.2C_Belgium"></span>Germany, France, Italy, Denmark, Belgium</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=18" title="Edit section: Germany, France, Italy, Denmark, Belgium"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/CumEx-Files" title="CumEx-Files">CumEx-Files</a></div> <p>A network of banks, stock traders and top lawyers has obtained billions from the European treasuries through suspected fraud and speculation with dividend tax. The five hardest hit countries have lost together at least $62.9 billion.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> Germany is the hardest hit country, with around €31 billion withdrawn from the German treasury.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> Estimated losses for other countries include at least €17 billion for France, €4.5 billion in Italy, €1.7 billion in Denmark and €201 million for Belgium.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Greece">Greece</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=19" title="Edit section: Greece"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_evasion_and_corruption_in_Greece" class="mw-redirect" title="Tax evasion and corruption in Greece">Tax evasion and corruption in Greece</a></div> <div class="mw-heading mw-heading4"><h4 id="Scandinavia">Scandinavia</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=20" title="Edit section: Scandinavia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A paper by economists Annette Alstadsæter, Niels Johannesen and Gabriel Zucman, which used data from HSBC Switzerland ("<a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss leaks</a>") and <a href="/wiki/Panama_Papers" title="Panama Papers">Mossack Fonseca</a> ("<a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a>"), found that "on average about 3% of personal taxes are evaded in Scandinavia, but this figure rises to about 30% in the top 0.01% of the wealth distribution... Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s markedly, highlighting the need to move beyond tax data to capture income and wealth at the top, even in countries where tax compliance is generally high. We also find that after reducing tax evasion—by using tax amnesties—tax evaders do not legally avoid taxes more. This result suggests that fighting tax evasion can be an effective way to collect more tax revenue from the ultra-wealthy."<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="United_Kingdom">United Kingdom</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=21" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:HMRC_offshore_evasion_poster_February_2014.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f6/HMRC_offshore_evasion_poster_February_2014.jpg/250px-HMRC_offshore_evasion_poster_February_2014.jpg" decoding="async" width="220" height="343" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f6/HMRC_offshore_evasion_poster_February_2014.jpg/330px-HMRC_offshore_evasion_poster_February_2014.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f6/HMRC_offshore_evasion_poster_February_2014.jpg/500px-HMRC_offshore_evasion_poster_February_2014.jpg 2x" data-file-width="1665" data-file-height="2598" /></a><figcaption>Propaganda poster issued by the British tax authorities to counter offshore tax evasion</figcaption></figure> <p><a href="/wiki/HMRC" class="mw-redirect" title="HMRC">HMRC</a>, the UK tax collection agency, estimated that in the tax year 2016–17, pure tax evasion (i.e. not including things like hidden economy or criminal activity) cost the government £5.3 billion. This compared to a wider tax gap (the difference between the amount of tax that should, in theory, be collected by HMRC, against what is actually collected) of £33 billion in the same year, an amount that represented 5.7% of liabilities. At the same time, <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a> was estimated at £1.7 billion (this does not include international tax arrangements that cannot be challenged under the UK law, including some forms of base erosion and profit shifting (BEPS)).<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> </p><p>In 2013, the <a href="/wiki/Cameron%E2%80%93Clegg_coalition" title="Cameron–Clegg coalition">Coalition government</a> announced a crackdown on <a href="/wiki/Economic_crime" class="mw-redirect" title="Economic crime">economic crime</a>. It created a new criminal offence for aiding tax evasion and removed the requirement for tax investigation authorities to prove "intent to evade tax" to prosecute offenders.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>In 2015, <a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a> <a href="/wiki/George_Osborne" title="George Osborne">George Osborne</a> promised to collect £5 billion by "waging war" on tax evaders by announcing new powers for HMRC to target people with offshore bank accounts.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> The number of people prosecuted for tax evasion doubled in 2014/15 from the year before to 1,258.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=22" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Tax_evasion_in_the_United_States" title="Tax evasion in the United States">Tax evasion in the United States</a></div> <p>In the United States of America, Federal tax evasion is defined as the purposeful, illegal attempt to evade the assessment or the payment of a tax imposed by federal law. Conviction of tax evasion may result in fines and imprisonment,<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> such as five years in prison on each count of tax evasion.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS) has identified small businesses and sole proprietors as the largest contributors to the tax gap between what Americans owe in federal taxes and what the federal government receives. Small businesses and sole proprietorships contribute to the tax gap because there are few ways for the government to know about skimming or non-reporting of income without mounting significant investigations. </p><p>Shell companies have historically been utilized as vehicles for tax evasion and other illicit financial activities due to their opaque ownership structures. These entities, often devoid of substantial operations or assets, allow individuals to conceal their true identities and assets, thereby evading taxes and facilitating money laundering. Recognizing the vulnerabilities posed by such practices, the United States enacted the Corporate Transparency Act (CTA). The CTA mandates that companies disclose their <a href="/wiki/Beneficial_ownership" title="Beneficial ownership">beneficial owners</a> to the <a href="/wiki/Financial_Crimes_Enforcement_Network" title="Financial Crimes Enforcement Network">Financial Crimes Enforcement Network (FinCEN)</a>, aiming to dismantle the anonymity of shell corporations and increase transparency in corporate ownership. By requiring comprehensive reporting of beneficial ownership information (BOI), the CTA seeks to mitigate the misuse of shell companies for tax evasion purposes and bolster efforts to combat financial crimes within the U.S. jurisdiction.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p><p>As of 2007<sup class="plainlinks noexcerpt noprint asof-tag update" style="display:none;"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Tax_evasion&action=edit">[update]</a></sup> the most common means of tax evasion was overstatement of charitable contributions, particularly church donations.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Estimates_of_lost_government_revenue">Estimates of lost government revenue</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=23" title="Edit section: Estimates of lost government revenue"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The IRS estimates that the 2001 tax gap was $345 billion and that the 2006 tax gap was $450 billion.<sup id="cite_ref-tax_gap_report_54-0" class="reference"><a href="#cite_note-tax_gap_report-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> A study of the 2008 tax gap found a range of $450–$500 billion, and unreported income to be about $2 trillion, concluding that 18 to 19 percent of total reportable income was not being properly reported to the IRS.<sup id="cite_ref-Cebula_10-1" class="reference"><a href="#cite_note-Cebula-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Tax_evasion_and_inequality">Tax evasion and inequality</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=24" title="Edit section: Tax evasion and inequality"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Generally, individuals tend to evade taxes, while companies rather avoid taxes. There is a great heterogenic among people who evade people as it is a substantial issue in society, that is creating an excessive tax gap. Studies suggest that 8% of global financial wealth lies in offshore accounts.<sup id="cite_ref-:0_55-0" class="reference"><a href="#cite_note-:0-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> Often, offshore wealth that is stored in tax havens stays undetected in random audits.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> Even though there is high diversity among people who evade taxes, there is a higher probability among the highest wealth group. According to Alstadsæter, Johannesen and Zucman 2019 the extent of taxes evaded is substantially higher with higher income, and exceptionally higher among people of the top wealth group.<sup id="cite_ref-:0_55-1" class="reference"><a href="#cite_note-:0-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> In line with this, the probability to appear in the <a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a> rises significantly among the top 0.01% of the wealth group, as does the probability to own an unreported account at HSBC. However, the upper wealth group is also more inclined to use tax amnesty.<sup id="cite_ref-:0_55-2" class="reference"><a href="#cite_note-:0-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=25" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col" style="column-width: 30em;"> <ul><li><a href="/wiki/Digital_invoice_customs_exchange" title="Digital invoice customs exchange">Digital invoice customs exchange</a></li> <li><a href="/wiki/Fuel_dyes" class="mw-redirect" title="Fuel dyes">Fuel dyes</a></li> <li><a href="/wiki/Global_Forum_on_Transparency_and_Exchange_of_Information_for_Tax_Purposes" title="Global Forum on Transparency and Exchange of Information for Tax Purposes">Global Forum on Transparency and Exchange of Information for Tax Purposes</a></li> <li><a href="/wiki/History_of_tax_resistance" class="mw-redirect" title="History of tax resistance">History of tax resistance</a></li> <li><a href="/wiki/Informal_sector" class="mw-redirect" title="Informal sector">Informal sector</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value tax</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Social_inequality" title="Social inequality">Social inequality</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_information_exchange_agreements" class="mw-redirect" title="Tax information exchange agreements">Tax information exchange agreements</a></li> <li><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Tax noncompliance</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Taxation_as_slavery" title="Taxation as slavery">Taxation as slavery</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li> <li><a href="/wiki/Taxation_of_illegal_income_in_the_United_States" title="Taxation of illegal income in the United States">U.S. taxation of illegal income</a></li></ul></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=26" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Slemrod,_Joel" class="mw-redirect" title="Slemrod, Joel">Slemrod, Joel</a>. 2019. "Tax Compliance and Enforcement." <i>Journal of Economic Literature</i>, 57 (4): 904–54.</li> <li><a href="/wiki/Emmanuel_Saez" title="Emmanuel Saez">Emmanuel Saez</a> and <a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a>. 2019. <i>The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay</i>. W.W. Norton.</li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=27" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3529340">Tax Evasion & Whistleblowers: Curious Policy or Durable Strategy?</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20210725140918/https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3529340">Archived</a> 2021-07-25 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> <i>Tax Law: International & Comparative Tax eJournal.</i> SSRN. Accessed 5 May 2020.</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFMichael_Wenzel2002" class="citation journal cs1">Michael Wenzel (2002). <a rel="nofollow" class="external text" href="https://digitalcollections.anu.edu.au/bitstream/1885/41624/2/WP6.pdf">"The Impact of Outcome Orientation and Justice Concerns on Tax Compliance"</a> <span class="cs1-format">(PDF)</span>. <i>Journal of Applied Psychology</i>: <span class="nowrap">4–</span>5. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160816180626/https://digitalcollections.anu.edu.au/bitstream/1885/41624/2/WP6.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 2016-08-16<span class="reference-accessdate">. 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Retrieved <span class="nowrap">2015-03-21</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Mpra+Paper&rft.atitle=America%27s+Underground+Economy%3A+Measuring+the+Size%2C+Growth+and+Determinants+of+Income+Tax+Evasion+in+the+U.S&rft.aulast=Cebula&rft.aufirst=Richard&rft.au=Feige%2C+Edgar+L.&rft_id=https%3A%2F%2Fideas.repec.org%2Fp%2Fpra%2Fmprapa%2F29672.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+evasion" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFKinseyGrasmick1993" class="citation journal cs1">Kinsey, Karyl A.; Grasmick, Harold G. 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Retrieved <span class="nowrap">7 August</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Channel+4+News&rft.atitle=George+Osborne+wages+war+on+tax+evasion+and+avoidance&rft.date=2015-03-19&rft_id=http%3A%2F%2Fwww.channel4.com%2Fnews%2Fgeorge-osborne-budget-2015-tax-avoidance-general-elections&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+evasion" class="Z3988"></span></span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFAmesGibb2015" class="citation news cs1">Ames, Jonathan; Gibb, Frances (14 December 2015). <span class="id-lock-limited" title="Free access subject to limited trial, subscription normally required"><a rel="nofollow" class="external text" href="http://www.thetimes.co.uk/tto/money/tax/article4640191.ece">"Lawyers and tradesmen caught in tax clampdown"</a></span>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151214043704/http://www.thetimes.co.uk/tto/money/tax/article4640191.ece">Archived</a> from the original on 14 December 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">14 December</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Lawyers+and+tradesmen+caught+in+tax+clampdown&rft.date=2015-12-14&rft.aulast=Ames&rft.aufirst=Jonathan&rft.au=Gibb%2C+Frances&rft_id=http%3A%2F%2Fwww.thetimes.co.uk%2Ftto%2Fmoney%2Ftax%2Farticle4640191.ece&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+evasion" class="Z3988"></span></span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text">26 U.S.C. § 7201.</span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20240531012623/https://www.irs.gov/compliance/criminal-investigation/brooklyn-business-owner-pleads-guilty-to-tax-evasion-underreported-proceeds-from-his-buyout-agreement">"Brooklyn business owner pleads guilty to tax evasion; underreported proceeds from his buyout agreement | Internal Revenue Service"</a>. 2024-05-31. 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U.S. Internal Revenue Service. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20191210013511/https://www.irs.gov/pub/irs-soi/06rastg12overvw.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 2019-12-10<span class="reference-accessdate">. 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Retrieved <span class="nowrap">2021-04-26</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Working+Paper+Series&rft.atitle=Tax+Evasion+at+the+Top+of+the+Income+Distribution%3A+Theory+and+Evidence&rft.date=2021-03-22&rft_id=info%3Adoi%2F10.3386%2Fw28542&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A233637494%23id-name%3DS2CID&rft.aulast=Guyton&rft.aufirst=John&rft.au=Langetieg%2C+Patrick&rft.au=Reck%2C+Daniel&rft.au=Risch%2C+Max&rft.au=Zucman%2C+Gabriel&rft_id=https%3A%2F%2Fwww.nber.org%2Fpapers%2Fw28542&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+evasion" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_evasion&action=edit&section=28" title="Edit section: External links"><span>edit</span></a><span 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Times">The New York Times</a></i></li> <li><a rel="nofollow" class="external text" href="https://www.irs.gov/uac/Employment-Tax-Evasion-Schemes">Employment Tax Evasion Schemes</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170629155519/https://www.irs.gov/uac/employment-tax-evasion-schemes">Archived</a> 2017-06-29 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> common employment schemes at <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">IRS</a></li></ul> <dl><dt>United States</dt></dl> <ul><li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090830103920/http://www.usdoj.gov/tax/txdv09729.htm">US Justice Dept press release</a> on Jeffrey Chernick, UBS tax evader</li> <li><a rel="nofollow" class="external text" href="https://www.justice.gov/tax">US Justice Tax Division</a> and its enforcement efforts</li></ul> <div class="navbox-styles"><link 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corruption</a></li> <li><a href="/wiki/Political_corruption" title="Political corruption">Political corruption</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Measures of corruption</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Corruption_Perceptions_Index" title="Corruption Perceptions Index">Corruption Perceptions Index</a></li> <li><a href="/wiki/Economics_of_corruption" title="Economics of corruption">Economics of corruption</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Forms or aspects<br />of corruption</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">General</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Baksheesh" title="Baksheesh">Baksheesh</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a> / <a href="/wiki/Grey_market" title="Grey market">Grey market</a></li> <li><a href="/wiki/Bribery" title="Bribery">Bribery</a></li> <li><a href="/wiki/Collusion" title="Collusion">Collusion</a></li> <li><a href="/wiki/Commercial_bribery" title="Commercial bribery">Commercial bribery</a></li> <li><a href="/wiki/Conflict_of_interest" title="Conflict of interest">Conflict of interest</a></li> <li>Corporation <ul><li><a href="/wiki/Dummy_corporation" title="Dummy corporation">Dummy</a></li> <li><a href="/wiki/Shell_corporation" title="Shell corporation">Shell</a></li></ul></li> <li><a href="/wiki/Scam" title="Scam">Confidence trick</a></li> <li><a href="/wiki/Embezzlement" title="Embezzlement">Embezzlement</a></li> <li><a href="/wiki/Extortion" title="Extortion">Extortion</a></li> <li><a href="/wiki/Fraud" title="Fraud">Fraud</a></li> <li><a href="/wiki/Graft_(politics)" title="Graft (politics)">Graft (politics)</a></li> <li><a href="/wiki/Honest_services_fraud" title="Honest services fraud">Honest services fraud</a></li> <li><a href="/wiki/Insider_trading" title="Insider trading">Insider trading</a></li> <li><a href="/wiki/Kickback_(bribery)" title="Kickback (bribery)">Kickback</a></li> <li><a href="/wiki/Match_fixing" title="Match fixing">Match fixing</a></li> <li><a href="/wiki/Money_laundering" title="Money laundering">Money laundering</a> <ul><li><a href="/wiki/Cryptocurrency_and_crime" title="Cryptocurrency and crime">Cryptocurrency and crime</a></li> <li><a href="/wiki/Hawala_and_crime" title="Hawala and crime">Hawala and crime</a></li></ul></li> <li><a href="/wiki/Noble_cause_corruption" title="Noble cause corruption">Noble cause corruption</a></li> <li><a href="/wiki/Professional_courtesy" title="Professional courtesy">Professional courtesy</a></li> <li><a href="/wiki/Scandal" title="Scandal">Scandal</a></li> <li><a href="/wiki/Slush_fund" title="Slush fund">Slush fund</a></li> <li><a class="mw-selflink selflink">Tax evasion</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a> <ul><li><a href="/wiki/Offshore_investment" title="Offshore investment">Offshore investment</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centre</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">State</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Clientelism" title="Clientelism">Clientelism</a></li> <li><a href="/wiki/Coronelism" title="Coronelism">Coronelism</a></li> <li><a href="/wiki/Crony_capitalism" title="Crony capitalism">Crony capitalism</a></li> <li><a href="/wiki/Cronyism" title="Cronyism">Cronyism</a></li> <li><a href="/wiki/Elite_capture" title="Elite capture">Elite capture</a></li> <li><a href="/wiki/Failed_state" title="Failed state">Failed state</a></li> <li><a href="/wiki/Ghost_soldiers" title="Ghost soldiers">Ghost soldiers</a></li> <li><a href="/wiki/Kleptocracy" title="Kleptocracy">Kleptocracy</a></li> <li><a href="/wiki/Mafia_state" title="Mafia state">Mafia state</a></li> <li><a href="/wiki/Nepotism" title="Nepotism">Nepotism</a></li> <li><a href="/wiki/Plutocracy" title="Plutocracy">Plutocracy</a></li> <li><a href="/wiki/Political_scandal" title="Political scandal">Political scandal</a></li> <li><a href="/wiki/Regulatory_capture" title="Regulatory capture">Regulatory capture</a></li> <li><a href="/wiki/Rent-seeking" title="Rent-seeking">Rent-seeking</a> <ul><li><a href="/wiki/Rent-setting" title="Rent-setting">Rent-setting</a></li></ul></li> <li><a href="/wiki/State_capture" title="State capture">State capture</a></li> <li><a href="/wiki/State_crime" title="State crime">State crime</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Elections</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Ballot_stuffing" class="mw-redirect" title="Ballot stuffing">Ballot stuffing</a></li> <li><a href="/wiki/Electoral_fraud" title="Electoral fraud">Electoral fraud</a></li> <li><a href="/wiki/Election_security" title="Election security">Election security</a></li> <li><a href="/wiki/Gerrymandering" title="Gerrymandering">Gerrymandering</a></li> <li><a href="/wiki/Vote_pairing" title="Vote pairing">Vote pairing</a></li> <li><a href="/wiki/Vote_suppression" class="mw-redirect" title="Vote suppression">Vote suppression</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Institutions dealing<br /> with corruption</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">International</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Raymond_W._Baker" title="Raymond W. Baker">Global Financial Integrity</a></li> <li><a href="/wiki/Global_Witness" title="Global Witness">Global Witness</a></li> <li><a href="/wiki/Group_of_States_Against_Corruption" class="mw-redirect" title="Group of States Against Corruption">Group of States Against Corruption</a></li> <li><a href="/wiki/International_Anti-Corruption_Academy" title="International Anti-Corruption Academy">International Anti-Corruption Academy</a></li> <li><a href="/wiki/Mo_Ibrahim_Foundation" title="Mo Ibrahim Foundation">Mo Ibrahim Foundation</a></li> <li><a href="/wiki/Transparency_International" title="Transparency International">Transparency International</a></li> <li><a href="/wiki/United_Nations_Convention_against_Corruption#UNCAC_Coalition_of_Civil_Society_Organisations" class="mw-redirect" title="United Nations Convention against Corruption">UNCAC Coalition of Civil Society Organisations</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">National</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Oficina_Anticorrupci%C3%B3n" class="mw-redirect" title="Oficina Anticorrupción">Oficina Anticorrupción</a> (Argentina)</li> <li><a href="/wiki/Australian_Criminal_Intelligence_Commission" title="Australian Criminal Intelligence Commission">Australian Criminal Intelligence Commission</a></li> <li><a href="/wiki/Anti-Corruption_Commission_(Bangladesh)" title="Anti-Corruption Commission (Bangladesh)">Anti-Corruption Commission (Bangladesh)</a> (Bangladesh)</li> <li><a href="/wiki/Anti-corruption_and_Economic_Malpractice_Observatory" title="Anti-corruption and Economic Malpractice Observatory">Anti-corruption and Economic Malpractice Observatory</a> (Burundi)</li> <li><a href="/wiki/National_Anti-Corruption_Observatory" title="National Anti-Corruption Observatory">National Anti-Corruption Observatory</a> (Cameroon)</li> <li><a href="/wiki/National_Supervisory_Commission" title="National Supervisory Commission">National Supervisory Commission</a> (China) <ul><li><a href="/wiki/Independent_Commission_Against_Corruption_(Hong_Kong)" title="Independent Commission Against Corruption (Hong Kong)">Independent Commission Against Corruption (Hong Kong)</a></li> <li><a href="/wiki/Commission_Against_Corruption_(Macau)" class="mw-redirect" title="Commission Against Corruption (Macau)">Commission Against Corruption (Macau)</a></li></ul></li> <li><a href="/wiki/USKOK" class="mw-redirect" title="USKOK">USKOK</a> (Croatia)</li> <li><a href="/wiki/European_Anti-Fraud_Office" title="European Anti-Fraud Office">European Anti-Fraud Office</a> (European Union)</li> <li><a href="/wiki/Fiji_Independent_Commission_Against_Corruption" title="Fiji Independent Commission Against Corruption">Fiji Independent Commission Against Corruption</a></li> <li><a href="/wiki/Central_Vigilance_Commission" title="Central Vigilance Commission">Central Vigilance Commission</a> (India)</li> <li><a href="/wiki/Corruption_Eradication_Commission" title="Corruption Eradication Commission">KPK</a> (Indonesia)</li> <li><a href="/wiki/National_Anti-Corruption_Authority_(Italy)" title="National Anti-Corruption Authority (Italy)">National Anti-Corruption Authority</a> (Italy)</li> <li><a href="/wiki/Corruption_Prevention_and_Combating_Bureau" title="Corruption Prevention and Combating Bureau">Corruption Prevention and Combating Bureau</a> (Latvia)</li> <li><a href="/wiki/Governance_and_Economic_Management_Assistance_Program" title="Governance and Economic Management Assistance Program">Governance and Economic Management Assistance Program</a> (Liberia)</li> <li><a href="/wiki/Special_Investigation_Service" title="Special Investigation Service">Special Investigation Service of the Republic of Lithuania</a></li> <li><a href="/wiki/BIANCO" title="BIANCO">BIANCO</a> (Madagascar)</li> <li><a href="/wiki/Malaysian_Anti-Corruption_Commission" title="Malaysian Anti-Corruption Commission">Malaysian Anti-Corruption Commission</a></li> <li><a href="/wiki/Anti-Corruption_Commission_of_Myanmar" title="Anti-Corruption Commission of Myanmar">Anti-Corruption Commission of Myanmar</a> (Myanmar)</li> <li><a href="/wiki/Independent_Corrupt_Practices_Commission" title="Independent Corrupt Practices Commission">Independent Corrupt Practices Commission</a> (Nigeria)</li> <li><a href="/wiki/National_Accountability_Bureau" title="National Accountability Bureau">National Accountability Bureau</a> (Pakistan)</li> <li><a href="/wiki/Investigation_Task_Force_Sweep" title="Investigation Task Force Sweep">Investigation Task Force Sweep</a> (Papua New Guinea)</li> <li><a href="/wiki/Central_Anticorruption_Bureau" title="Central Anticorruption Bureau">Central Anticorruption Bureau</a> (Poland)</li> <li><a href="/wiki/Anti-Corruption_General_Directorate" title="Anti-Corruption General Directorate">Anti-Corruption General Directorate</a> (Romania)</li> <li><a href="/wiki/National_Anticorruption_Directorate" title="National Anticorruption Directorate">National Anticorruption Directorate</a> (Romania)</li> <li><a href="/wiki/Investigative_Committee_of_Russia" title="Investigative Committee of Russia">Investigative Committee of Russia</a> (Russia)</li> <li><a href="/wiki/Sierra_Leone_Anti-corruption_Commission" title="Sierra Leone Anti-corruption Commission">Sierra Leone Anti-corruption Commission</a></li> <li><a href="/wiki/Corrupt_Practices_Investigation_Bureau" title="Corrupt Practices Investigation Bureau">Corrupt Practices Investigation Bureau</a> (Singapore)</li> <li><a href="/wiki/Commission_for_the_Prevention_of_Corruption_of_the_Republic_of_Slovenia" title="Commission for the Prevention of Corruption of the Republic of Slovenia">Commission for the Prevention of Corruption of the Republic of Slovenia</a></li> <li><a href="/wiki/Anti-Corruption_and_Civil_Rights_Commission" title="Anti-Corruption and Civil Rights Commission">Anti-Corruption and Civil Rights Commission</a> (South Korea)</li> <li><a href="/wiki/Customs_Surveillance_Service" title="Customs Surveillance Service">Servicio de Vigilancia Aduanera</a> (Spain)</li> <li><a href="/wiki/National_Anti-Corruption_Bureau_of_Ukraine" title="National Anti-Corruption Bureau of Ukraine">National Anti-Corruption Bureau of Ukraine</a> (Ukraine)</li> <li><a href="/wiki/Warioba_Commission" title="Warioba Commission">Warioba Commission</a> (Tanzania)</li> <li><a href="/wiki/Central_Steering_Committee_on_Anti-corruption" title="Central Steering Committee on Anti-corruption">Central Steering Committee for Anti-Corruption</a> (Vietnam)</li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Anti-corruption" title="Anti-corruption">Anti-corruption</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">Laws and<br />enforcement</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Citizen%27s_Charter_and_Grievance_Redressal_Bill_2011" class="mw-redirect" title="Citizen's Charter and Grievance Redressal Bill 2011">Citizen's Charter and Grievance Redressal Bill 2011</a> (pending)</li> <li><a href="/wiki/Foreign_Corrupt_Practices_Act" title="Foreign Corrupt Practices Act">Foreign Corrupt Practices Act</a></li> <li><a href="/wiki/Foreign_Extortion_Prevention_Act" title="Foreign Extortion Prevention Act">Foreign Extortion Prevention Act</a></li> <li><a href="/wiki/Freedom_of_information_laws_by_country" title="Freedom of information laws by country">Freedom of information laws by country</a></li> <li><a href="/wiki/The_Lokpal_and_Lokayuktas_Act,_2013" title="The Lokpal and Lokayuktas Act, 2013">The Lokpal and Lokayuktas Act, 2013</a></li> <li><a href="/wiki/Bribery_Act_2010" title="Bribery Act 2010">UK Bribery Act of 2010</a></li> <li><a href="/wiki/Whistleblower#Legal_protection" class="mw-redirect" title="Whistleblower">Whistleblower protection</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">International<br />instruments<br />and efforts</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Inter-American_Convention_Against_Corruption" title="Inter-American Convention Against Corruption">Inter-American Convention Against Corruption</a></li> <li><a href="/wiki/International_asset_recovery" title="International asset recovery">International asset recovery</a></li> <li><a href="/wiki/International_Association_of_Anti-Corruption_Authorities" title="International Association of Anti-Corruption Authorities">International Association of Anti-Corruption Authorities</a></li> <li><a href="/wiki/OECD_Anti-Bribery_Convention" title="OECD Anti-Bribery Convention">OECD Anti-Bribery Convention</a></li> <li><a href="/wiki/United_Nations_Convention_against_Corruption" class="mw-redirect" title="United Nations Convention against Corruption">United Nations Convention against Corruption</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Protest<br />movements</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/2011_Azerbaijani_protests" title="2011 Azerbaijani protests">2011 Azerbaijani protests</a></li> <li><a href="/wiki/2011_Indian_anti-corruption_movement" title="2011 Indian anti-corruption movement">2011 Indian anti-corruption movement</a></li> <li><a href="/wiki/2012_Indian_anti-corruption_movement" class="mw-redirect" title="2012 Indian anti-corruption movement">2012 Indian anti-corruption movement</a></li> <li><a href="/wiki/Anti-austerity_movement_in_Spain" title="Anti-austerity movement in Spain">Anti-austerity movement in Spain</a></li> <li><a href="/wiki/Movement_for_Peace_with_Justice_and_Dignity" title="Movement for Peace with Justice and Dignity">Movement for Peace with Justice and Dignity</a></li> <li><a href="/wiki/Russian_anti-corruption_campaign" title="Russian anti-corruption campaign">Russian anti-corruption campaign</a></li> <li><a href="/wiki/Yo_Soy_132" title="Yo Soy 132">Yo Soy 132</a></li> <li><a href="/wiki/2017%E2%80%932019_Romanian_protests" title="2017–2019 Romanian protests">2017–2019 Romanian protests</a></li> <li><a href="/wiki/2017%E2%80%932018_Russian_protests" title="2017–2018 Russian protests">2017–2018 Russian protests</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235" /></div><div role="navigation" class="navbox" aria-labelledby="Tax_resistance86" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231" /><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Tax_resistance" title="Template:Tax resistance"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Tax_resistance" title="Template talk:Tax resistance"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Tax_resistance" title="Special:EditPage/Template:Tax resistance"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Tax_resistance86" style="font-size:114%;margin:0 4em"><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Conscientious_objection_to_military_taxation" title="Conscientious objection to military taxation">Conscientious objection to military taxation</a></li> <li><a href="/wiki/List_of_historical_acts_of_tax_resistance" title="List of historical acts of tax resistance">List of historical acts of tax resistance</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Tax resistance in the United States</a> .</li> <li><a href="/wiki/Category:Tax_resisters" title="Category:Tax resisters">List of tax resisters</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Methods</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Barter" title="Barter">Barter</a></li> <li><a href="/wiki/Gift_economy" title="Gift economy">Gift economy</a></li> <li><a href="/wiki/Local_currency" title="Local currency">Local currency</a></li> <li><a href="/wiki/Rebellion" title="Rebellion">Rebellion</a></li> <li><a href="/wiki/Self-sufficiency" class="mw-redirect" title="Self-sufficiency">Self-sufficiency</a></li> <li><a href="/wiki/Simple_living" title="Simple living">Simple living</a></li> <li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a></li> <li><a class="mw-selflink selflink">Tax evasion</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Organizations</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Addiopizzo" title="Addiopizzo">Addiopizzo</a></li> <li><a href="/wiki/Aide-toi,_le_ciel_t%27aidera" title="Aide-toi, le ciel t'aidera">Aide-toi, le ciel t'aidera</a></li> <li><a href="/wiki/All_Britain_Anti-Poll_Tax_Federation" title="All Britain Anti-Poll Tax Federation">All Britain Anti-Poll Tax Federation</a></li> <li><a href="/wiki/Anti-Poll_Tax_Unions" title="Anti-Poll Tax Unions">Anti-Poll Tax Unions</a></li> <li><a href="/wiki/Association_of_Real_Estate_Taxpayers" title="Association of Real Estate Taxpayers">Association of Real Estate Taxpayers</a></li> <li><a href="/wiki/Catalunya_Diu_Prou" title="Catalunya Diu Prou">Catalunya Diu Prou</a></li> <li><a href="/wiki/Committee_for_Non-Violent_Action" title="Committee for Non-Violent Action">Committee for Non-Violent Action</a></li> <li><a href="/wiki/Fasci_Siciliani" title="Fasci Siciliani">Fasci Siciliani</a></li> <li><a href="/wiki/I_Don%27t_Pay_Movement" title="I Don't Pay Movement">I Don't Pay Movement</a></li> <li><a href="/wiki/Irish_National_Land_League" title="Irish National Land League">Irish National Land League</a></li> <li><a href="/wiki/National_Campaign_for_a_Peace_Tax_Fund" title="National Campaign for a Peace Tax Fund">National Campaign for a Peace Tax Fund</a></li> <li><a href="/wiki/National_War_Tax_Resistance_Coordinating_Committee" title="National War Tax Resistance Coordinating Committee">National War Tax Resistance Coordinating Committee</a></li> <li><a href="/wiki/Northern_California_War_Tax_Resistance" title="Northern California War Tax Resistance">Northern California War Tax Resistance</a></li> <li><a href="/wiki/Pagal_Panthis" title="Pagal Panthis">Pagal Panthis</a></li> <li><a href="/wiki/Peace_churches" title="Peace churches">Peace churches</a></li> <li><a href="/wiki/Peacemakers" title="Peacemakers">Peacemakers</a></li> <li><a href="/wiki/Planka.nu" title="Planka.nu">Planka.nu</a></li> <li><a href="/wiki/Women%27s_Tax_Resistance_League" title="Women's Tax Resistance League">Women's Tax Resistance League</a></li> <li><a href="/wiki/Zuism" title="Zuism">Zuism</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Media</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/An_Act_of_Conscience" title="An Act of Conscience">An Act of Conscience</a></i></li> <li><i><a href="/wiki/Civil_Disobedience_(Thoreau)" title="Civil Disobedience (Thoreau)">Civil Disobedience</a></i></li> <li><i><a href="/wiki/Clericis_laicos" title="Clericis laicos">Clericis laicos</a></i></li> <li><i><a href="/wiki/The_Cold_War_and_the_Income_Tax:_A_Protest" class="mw-redirect" title="The Cold War and the Income Tax: A Protest">The Cold War and the Income Tax: A Protest</a></i></li> <li><i><a href="/wiki/Vyborg_Manifesto" title="Vyborg Manifesto">Vyborg Manifesto</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Campaigns<br />by century</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">14th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tuchin_Revolt" class="mw-redirect" title="Tuchin Revolt">Tuchin Revolt</a></li> <li><a href="/wiki/Harelle" title="Harelle">Harelle</a></li> <li><a href="/wiki/Peasants%27_Revolt" title="Peasants' Revolt">Peasants' Revolt</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">15th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cornish_Rebellion_of_1497" class="mw-redirect" title="Cornish Rebellion of 1497">Cornish Rebellion of 1497</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">16th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Croquant_rebellions" title="Croquant rebellions">Croquant rebellions</a></li> <li><a href="/wiki/Rappenkrieg_(Basel)" title="Rappenkrieg (Basel)">Rappenkrieg</a></li> <li><a href="/wiki/Revolt_of_the_Pitauds" title="Revolt of the Pitauds">Revolt of the Pitauds</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">17th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Angelets" title="Angelets">Angelets</a></li> <li><a href="/wiki/Revolt_of_the_papier_timbr%C3%A9" title="Revolt of the papier timbré">Revolt of the papier timbré</a></li> <li><a href="/wiki/Revolt_of_the_va-nu-pieds" title="Revolt of the va-nu-pieds">Revolt of the va-nu-pieds</a></li> <li><a href="/wiki/Salt_Tax_Revolt" title="Salt Tax Revolt">Salt Tax Revolt</a> in Spain</li> <li><a href="/wiki/Moscow_uprising_of_1648" title="Moscow uprising of 1648">Salt Riot</a> in Moscow</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">18th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Boston_Tea_Party" title="Boston Tea Party">Boston Tea Party</a></li> <li><a href="/wiki/Fries%27s_Rebellion" title="Fries's Rebellion">Fries's Rebellion</a></li> <li><a href="/wiki/Gaspee_affair" title="Gaspee affair"><i>Gaspee</i> affair</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">No taxation without representation</a></li> <li><a href="/wiki/Philadelphia_Tea_Party" title="Philadelphia Tea Party">Philadelphia Tea Party</a></li> <li><a href="/wiki/Revolt_of_the_Comuneros_(New_Granada)" title="Revolt of the Comuneros (New Granada)">Revolt of the Comuneros (New Granada)</a></li> <li><a href="/wiki/Regulator_Movement_in_North_Carolina" title="Regulator Movement in North Carolina">Regulator Movement in North Carolina</a></li> <li><a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">Whiskey Rebellion</a></li> <li><a href="/wiki/White_Lotus_Rebellion" title="White Lotus Rebellion">White Lotus Rebellion</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">19th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anti-Rent_War" title="Anti-Rent War">Anti-Rent War</a></li> <li><a href="/wiki/Dog_Tax_War" title="Dog Tax War">Dog Tax War</a></li> <li><a href="/wiki/1810_House_Tax_Hartal" title="1810 House Tax Hartal">House Tax Hartal</a></li> <li><a href="/wiki/Hut_Tax_War_of_1898" title="Hut Tax War of 1898">Hut Tax War of 1898</a></li> <li><a href="/wiki/Low_Rebellion" title="Low Rebellion">Low Rebellion</a></li> <li><a href="/wiki/Mejba_Revolt" title="Mejba Revolt">Mejba Revolt</a></li> <li><a href="/wiki/Rebecca_Riots" title="Rebecca Riots">Rebecca Riots</a></li> <li><a href="/wiki/Saminism_Movement" title="Saminism Movement">Saminism Movement</a></li> <li><a href="/wiki/Tancament_de_Caixes" class="mw-redirect" title="Tancament de Caixes">Tancament de Caixes</a></li> <li><a href="/wiki/Tithe_War" title="Tithe War">Tithe War</a></li> <li><a href="/wiki/Wallachian_uprising_of_1821" title="Wallachian uprising of 1821">Wallachian uprising</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">20th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agbekoya" title="Agbekoya">Agbekoya</a></li> <li><a href="/wiki/Bambatha_Rebellion" title="Bambatha Rebellion">Bambatha Rebellion</a></li> <li><a href="/wiki/Bardoli_Satyagraha" title="Bardoli Satyagraha">Bardoli Satyagraha</a></li> <li><a href="/wiki/Beit_Sahour" title="Beit Sahour">Beit Sahour</a></li> <li><a href="/wiki/Bondelswarts_affair" class="mw-redirect" title="Bondelswarts affair">Bondelswarts affair</a></li> <li><a href="/wiki/Champaran_Satyagraha" title="Champaran Satyagraha">Champaran Satyagraha</a></li> <li><a href="/wiki/Gordon_Kahl" title="Gordon Kahl">Gordon Kahl</a></li> <li><a href="/wiki/Kheda_Satyagraha" class="mw-redirect" title="Kheda Satyagraha">Kheda Satyagraha</a></li> <li><a href="/wiki/Irwin_Schiff" title="Irwin Schiff">Irwin Schiff</a></li> <li><a href="/wiki/Johnson_cult" title="Johnson cult">Johnson cult</a></li> <li><a href="/wiki/Mau_movement" title="Mau movement">Mau movement</a></li> <li><a href="/wiki/Poll_Tax_Riots" class="mw-redirect" title="Poll Tax Riots">Poll Tax Riots</a></li> <li><a href="/wiki/Poplar_Rates_Rebellion" title="Poplar Rates Rebellion">Poplar Rates Rebellion</a></li> <li><a href="/wiki/Tupper_Saussy" title="Tupper Saussy">Tupper Saussy</a></li> <li><a href="/wiki/Turra_Coo" title="Turra Coo">Turra Coo</a></li> <li><a href="/wiki/Salt_March" title="Salt March">Salt March</a></li> <li><a href="/wiki/Vedaranyam_March" title="Vedaranyam March">Vedaranyam March</a></li> <li><a href="/wiki/Women%27s_poll_tax_repeal_movement" title="Women's poll tax repeal movement">Women's poll tax repeal movement</a></li> <li><a href="/wiki/Women%27s_War" title="Women's War">Women's War</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">21st</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anti-austerity_movement_in_Greece" title="Anti-austerity movement in Greece">Anti-austerity movement in Greece</a></li> <li><a href="/wiki/Anti-Bin_Tax_Campaign" title="Anti-Bin Tax Campaign">Anti-Bin Tax Campaign</a></li> <li><a href="/wiki/Edward_and_Elaine_Brown" title="Edward and Elaine Brown">Edward and Elaine Brown standoff</a></li> <li><a href="/wiki/Bonnets_Rouges" title="Bonnets Rouges">Bonnets Rouges</a></li> <li><a href="/wiki/Campaign_Against_Home_and_Water_Taxes" title="Campaign Against Home and Water Taxes">Campaign Against Home and Water Taxes</a></li> <li><a href="/wiki/Movimento_Passe_Livre" title="Movimento Passe Livre">Movimento Passe Livre</a></li> <li><a href="/wiki/Movimiento_Pos_Me_Salto" title="Movimiento Pos Me Salto">Movimiento Pos Me Salto</a></li> <li><a href="/wiki/Yellow_vests_protests" title="Yellow vests protests">Yellow vests protests</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Income tax threshold</a></li> <li><a href="/wiki/Potentially_dangerous_taxpayer" title="Potentially dangerous taxpayer">Potentially dangerous taxpayer</a></li> <li><a href="/wiki/Render_unto_Caesar" title="Render unto Caesar">Render unto Caesar</a></li> <li><a href="/wiki/Sovereign_citizen_movement" title="Sovereign citizen movement">Sovereign citizen</a> / <a href="/wiki/Freeman_on_the_land_movement" title="Freeman on the land movement">Freeman on the land</a> / <a href="/wiki/Redemption_movement" title="Redemption movement">Redemption movement</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Tax noncompliance</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a> (<a href="/wiki/Tax_protester_arguments" title="Tax protester arguments">arguments</a> / <a href="/wiki/Tax_protester_history_in_the_United_States" title="Tax protester history in the United States">history in the United States</a>)</li> <li><a href="/wiki/Tax_riot" title="Tax riot">Tax riot</a></li> <li><a href="/wiki/Taxation_as_slavery" title="Taxation as slavery">Taxation as slavery</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235" /></div><div role="navigation" class="navbox" aria-labelledby="Types_of_fraud236" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231" /><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Fraud" title="Template:Fraud"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Fraud" title="Template talk:Fraud"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Fraud" title="Special:EditPage/Template:Fraud"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Types_of_fraud236" style="font-size:114%;margin:0 4em">Types of <a href="/wiki/Fraud" title="Fraud">fraud</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Business-related</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/False_billing" title="False billing">Billing</a></li> <li><a href="/wiki/Cramming_(fraud)" title="Cramming (fraud)">Cramming</a></li> <li><a href="/wiki/Disability_fraud" title="Disability fraud">Disability</a></li> <li><a href="/wiki/Drug_fraud" title="Drug fraud">Drug</a> / <a href="/wiki/Pharmaceutical_fraud" title="Pharmaceutical fraud">Pharmaceutical</a></li> <li><a href="/wiki/Email_fraud" title="Email fraud">Email</a></li> <li><a href="/wiki/Employment_fraud" title="Employment fraud">Employment</a></li> <li><a href="/wiki/Food_fraud" class="mw-redirect" title="Food fraud">Food</a></li> <li><a href="/wiki/Price_fixing" title="Price fixing">Fixing</a></li> <li><a href="/wiki/Identity_theft" title="Identity theft">Impersonation</a></li> <li><a href="/wiki/Scams_in_intellectual_property" title="Scams in intellectual property">Intellectual property</a></li> <li><a href="/wiki/Internet_fraud" title="Internet fraud">Internet</a></li> <li><a href="/wiki/Job_fraud" title="Job fraud">Job</a></li> <li><a href="/wiki/Long_firm_fraud" title="Long firm fraud">Long firm</a></li> <li><a href="/wiki/Odometer_fraud" title="Odometer fraud">Odometer</a></li> <li><a href="/wiki/Phone_fraud" title="Phone fraud">Phone</a></li> <li><a href="/wiki/Health_care_fraud" title="Health care fraud">Health care</a> <ul><li><a href="/wiki/Fertility_fraud" title="Fertility fraud">fertility</a></li> <li><a href="/wiki/Ghost_network" title="Ghost network">Ghost network</a></li> <li><a href="/wiki/Quackery" title="Quackery">quackery</a></li></ul></li> <li><a href="/wiki/Racketeering" title="Racketeering">Racketeering</a></li> <li><a href="/wiki/Return_fraud" title="Return fraud">Return</a></li> <li><a href="/wiki/Technical_support_scam" title="Technical support scam">Tech support</a></li> <li><a href="/wiki/Telephone_slamming" title="Telephone slamming">Slamming</a></li> <li><a href="/wiki/Telemarketing_fraud" title="Telemarketing fraud">Telemarketing</a></li> <li><a href="/wiki/Weight_fraud" title="Weight fraud">Weight</a></li> <li><a href="/wiki/Wine_fraud" title="Wine fraud">Wine</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Family-related</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Fertility_fraud" title="Fertility fraud">Fertility</a></li> <li><a href="/wiki/Sham_marriage" title="Sham marriage">Marriage</a></li> <li><a href="/wiki/Paternity_fraud" title="Paternity fraud">Paternity</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Financial-related</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Advance-fee_scam" title="Advance-fee scam">Advance-fee</a> <ul><li><a href="/wiki/Lottery_scam" title="Lottery scam">lottery scam</a></li></ul></li> <li><a href="/wiki/Bank_fraud" title="Bank fraud">Bank</a></li> <li><a href="/wiki/Bankruptcy_fraud" class="mw-redirect" title="Bankruptcy fraud">Bankruptcy</a></li> <li><a href="/wiki/Chargeback_fraud" class="mw-redirect" title="Chargeback fraud">Chargeback</a></li> <li><a href="/wiki/Cheque_fraud" title="Cheque fraud">Cheque</a></li> <li><a href="/wiki/Credit_card_fraud" title="Credit card fraud">Credit card</a> and <a href="/wiki/Carding_(fraud)" title="Carding (fraud)">carding</a></li> <li><a href="/wiki/Foreign_exchange_fraud" title="Foreign exchange fraud">Forex</a></li> <li><a href="/wiki/Insurance_fraud" title="Insurance fraud">Insurance</a></li> <li><a href="/wiki/Lottery_fraud" title="Lottery fraud">Lottery</a></li> <li><a href="/wiki/Mismarking" title="Mismarking">Mismarking</a></li> <li><a href="/wiki/Mortgage_fraud" title="Mortgage fraud">Mortgage</a></li> <li><a href="/wiki/Overpayment_scam" title="Overpayment scam">Overpayment</a></li> <li><a href="/wiki/Securities_fraud" title="Securities fraud">Securities</a></li> <li><a href="/wiki/Shill#Auctions" title="Shill">Shill bidding</a></li> <li><a class="mw-selflink selflink">Tax</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Government-related</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Benefit_fraud_in_the_United_Kingdom" title="Benefit fraud in the United Kingdom">Benefit</a></li> <li><a href="/wiki/Electoral_fraud" title="Electoral fraud">Electoral</a></li> <li><a href="/wiki/Medicare_fraud" title="Medicare fraud">Medicare</a></li> <li><a href="/wiki/Visa_fraud" title="Visa fraud">Visa</a></li> <li><a href="/wiki/Welfare_fraud" title="Welfare fraud">Welfare</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other types</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Affinity_fraud" title="Affinity fraud">Affinity</a></li> <li><a href="/wiki/Charity_fraud" title="Charity fraud">Charity</a></li> <li><a href="/wiki/Counterfeit" title="Counterfeit">Counterfeiting</a> <ul><li><a href="/wiki/Superdollar" title="Superdollar">Superdollar</a></li></ul></li> <li><a href="/wiki/Faked_death" title="Faked death">Faked death</a></li> <li><a href="/wiki/Forgery" title="Forgery">Forgery</a></li> <li><a href="/wiki/Scam_center" title="Scam center">Scam center</a></li> <li><a href="/wiki/Hoax" title="Hoax">Hoax</a></li> <li><a href="/wiki/Identity_theft" title="Identity theft">Impersonation</a></li> <li><a href="/wiki/Mail_and_wire_fraud" title="Mail and wire fraud">Mail and wire</a> <ul><li><a href="/wiki/Honest_services_fraud" title="Honest services fraud">honest services</a></li></ul></li> <li><a href="/wiki/Scam" title="Scam">Scam</a> <ul><li><a href="/wiki/Romance_scam" title="Romance scam">Romance</a></li> <li><a href="/wiki/Bride_scam" title="Bride scam">Bride</a></li></ul></li> <li><a href="/wiki/Scientific_misconduct" title="Scientific misconduct">Scientific</a></li> <li><a href="/wiki/Spyware" title="Spyware">Spyware</a></li> <li><a href="/wiki/Vomit_fraud" title="Vomit fraud">Vomit</a></li> <li><a href="/wiki/White-collar_crime" title="White-collar crime">White-collar crime</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><a href="/wiki/List_of_types_of_fraud" title="List of types of fraud">list</a></li> <li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:Fraud" title="Category:Fraud">Category</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235" /><style data-mw-deduplicate="TemplateStyles:r1038841319">.mw-parser-output .tooltip-dotted{border-bottom:1px dotted;cursor:help}</style><link rel="mw-deduplicated-inline-style" 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href="/wiki/Help:Authority_control" title="Help:Authority control">Authority control databases</a> <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q6502151#identifiers" title="Edit this at Wikidata"><img alt="Edit this at Wikidata" src="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">National</th><td class="navbox-list-with-group navbox-list navbox-odd" 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