IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-981-15-4944-1_9.html
   My bibliography  Save this book chapter

International Tax Avoidance Investigated from A Network Science Perspective

In: Big Data Analysis on Global Community Formation and Isolation

Author

Listed:
  • Tembo Nakamoto

    (Kyoto University)

  • Yuichi Ikeda

    (Kyoto University)

Abstract

Economic activities have tremendously globalized as a result of advances in transportation and information and communication technologies. Although business can now be easily conducted across multiple jurisdictions, the rules regulating these economic activities remain local in their scope. Each jurisdiction legislates its own laws in accordance with its respective policy goals. This creates inconsistencies among rules and fosters opportunities for tax avoidance by economic actors. In order to contribute to the exposure of tax avoidance and a better regulatory environment for international taxation, we analyze tax rules, firm-level equity investments, and multinational corporate structures within the framework of network science. We assert that countries must develop countermeasures and international tax rules, and engage in international cooperation in order to combat tax-avoiding behaviors.

Suggested Citation

  • Tembo Nakamoto & Yuichi Ikeda, 2021. "International Tax Avoidance Investigated from A Network Science Perspective," Springer Books, in: Yuichi Ikeda & Hiroshi Iyetomi & Takayuki Mizuno (ed.), Big Data Analysis on Global Community Formation and Isolation, pages 249-322, Springer.
    • Handle: RePEc:spr:sprchp:978-981-15-4944-1_9
    DOI: 10.1007/978-981-15-4944-1_9
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    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:spr:sprchp:978-981-15-4944-1_9. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.