IDEAS home Printed from https://ideas.repec.org/a/ctf/journl/v65y2017i3p681-692.html
   My bibliography  Save this article

Policy Forum: Tax Evasion--Does Anyone Know What It Means? Does Anyone Really Care?

Author

Listed:
  • Joel Nitikman

    (Dentons Canada LLP, Vancouver)

Abstract

Tax avoidance and tax evasion are always in the news and never more so than these days, with the Panama papers making front-page headlines around the world. Unfortunately, the definitions of "avoidance" and "evasion," particularly the former, are both elusive and amorphous; each speaker or writer on the subject has his or her own (often unspoken and usually unformed) definitions in mind when using the terms. This article, in a very non-technical way, discusses these concepts and suggests that they are not, in reality, that difficult to define. The real difficulty is in determining the situations to which they should be applied and (more cynically) who is doing the applying to whom.

Suggested Citation

  • Joel Nitikman, 2017. "Policy Forum: Tax Evasion--Does Anyone Know What It Means? Does Anyone Really Care?," Canadian Tax Journal, Canadian Tax Foundation, vol. 65(3), pages 681-692.
    • Handle: RePEc:ctf:journl:v:65:y:2017:i:3:p:681-692
    as

    Download full text from publisher

    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2017CTJ3.aspx
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ctf:journl:v:65:y:2017:i:3:p:681-692. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Lyons (email available below). General contact details of provider: https://www.ctf.ca/EN .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.