TY  - JOUR
AB  - Purpose– The purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of others.Design/methodology/approach– American, Canadian and UK cases of tax avoidance and tax evasion are studied.Findings– Structuring transactions to avoid or minimize taxes is highly complex, and thus, fraught with risk, particularly for advisors.Research limitations/implications– Commercial and taxation law in a globalized economy is an ever‐changing matter.Practical implications– There is an enormous potential for reputational risk which can bear significant consequences for the unwary financial advisor. Money launderers can hide their assets applying methods similar to those used to evade or avoid taxes.Originality/value– Thousands and thousands of pages documenting tax evasion and avoidance cases have been distilled into an overview paper.
VL  - 11
IS  - 2
SN  - 1368-5201
DO  - 10.1108/13685200810867456
UR  - https://doi.org/10.1108/13685200810867456
AU  - Simser Jeffrey
PY  - 2008
Y1  - 2008/01/01
TI  - Tax evasion and avoidance typologies
T2  - Journal of Money Laundering Control
PB  - Emerald Group Publishing Limited
SP  - 123
EP  - 134
Y2  - 2024/05/11
ER  -