Archive for October, 2016

This article appeared in Tax Journal on 13 October 2016 and is reproduced with permission. (Available as a pdf) The art of estimating the scale of tax avoidance involves tentative extrapolations, careful assumptions and caveats. The data available is patchy, calculations are educated guestimates, and studies must first deal with the problem that the term ‘avoidance’ itself means different things to different people.