Evasion (ethics)

About: Evasion (ethics) is a research topic. Over the lifetime, 1592 publications have been published within this topic receiving 22822 citations.

Salmonella Pathogenicity Island 2—Dependent Evasion of the

Abstract: A type III protein secretion system encoded by Salmonella pathogenicity island 2 (SPI2) has been found to be required for virulence and survival within macrophages. Here, SPI2 was shown to allow Salmonella typhimurium to avoid NADPH oxidase-dependent killing by macrophages. The ability of SPI2-mutant bacteria to survive in macrophages and to cause lethal infection in mice was restored by abrogation of the NADPH oxidase-dependent respiratory burst. Ultrastructural and immunofluorescence microscopy demonstrated efficient localization of the NADPH oxidase in the proximity of vacuoles containing SPI2-mutant but not wild-type bacteria, suggesting that SPI2 interferes with trafficking of oxidase-containing vesicles to the phagosome.

Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies

Abstract: In this paper, I assess what we have learned about tax evasion since Michael Allingham and Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three specific questions and the answers to these questions that have emerged over the years. First, how do we measure the extent of evasion? Second, how can we explain these patterns of behavior? Third, how can we use these insights to control evasion? In the process, I illustrate my own answers to these questions by highlighting various specific examples of research. My main conclusion is that we have learned many things but that we also still have many gaps in our understanding of how to measure, explain, and control tax evasion. I also give some suggestions—and some predictions—about where promising avenues of future research may lie.

Cheating the Government: The Economics of Evasion

Abstract: Tax scams involving the rich and famous make eye-catching news copy. They also are part of a significant and growing economic problem - the "shadow economy" that defrauds the government. Frank Cowell is one of the worlds leading contributors to the theoretical economic analysis of tax evasion. In this book he systematically studies the underground economy to examine how certain types of economic analysis can be applied to tax evaders. He also recommends measures that can be taken to counteract the problem.Cowell's investigation raises questions that go to the heart of public economics and reveals the shortcomings of applying standard economic models of crime to tax evasion. He develops an analytical framework that shows how the underground economy grows and suggests simple economic mechanisms that will induce the behavior that leads to tax evasion.Having laid the analytical groundwork, Cowell turns to policy. He observes that standard welfare-based arguments against cheating are "decidedly flaccid" and points toward an enforcement policy that is informed by economic analysis, particularly in terms of scope and practicality.Frank A. Cowell is Reader in Economics at the London School of Economics and the author of "Measuring Inequality "and "Microeconomic Principles."

Tax rates and tax evasion: evidence from "missing imports" in china

Abstract: Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the “evasion gap,” which we define as the difference between Hong Kong’s reported exports to China at the product level and China’s reported imports from Hong Kong. Our results imply that a one‐percentage‐point increase in the tax rate is associated with a 3 percent increase in evasion. Furthermore, the evasion gap is negatively correlated with tax rates on closely related products, suggesting that evasion takes place partly through misclassification of imports from higher‐taxed categories to lower‐taxed ones, in addition to underreporting the value of imports.