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Fake Tax Residency and Tax Competition

open access: yesScottish Journal of Political Economy, EarlyView.
ABSTRACT Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims.
Alejandro Esteller‐Moré   +1 more
wiley   +1 more source

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