Construct · 1 fields · 1 citations

dodge: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
dodge1 CONSTRUCTTax dodgingROSEN & GAYER · AVOIDANCE

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Public finance

Arranging affairs to avoid paying tax

In public finance a tax dodge is the everyday name for tax avoidance: arranging one's affairs to reduce a tax bill by exploiting the rules, as against the illegal act of tax evasion through concealment or false reporting. Rosen and Gayer's Public finance draws the avoidance-versus-evasion line and analyses how rates and loopholes shape the incentive to do either. The word has the meaning of slipping past an obligation, the same evasion idea the darkroom borrowed for warding off light. The referent is a tax-reducing arrangement and the behaviour it represents, unrelated to a printing exposure control.[1]

Unit
The reduction in tax liability achieved by lawfully exploiting the rules
Recovery means
Not applicable
Measured by
Studied through the tax gap, elasticity of taxable income, and the revenue lost to avoidance arrangements

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Nearby constructs

burn1 fields · 1 citationsanchor · a standalone constructacceptance6 fields · 14 citationsjingle · one name, six constructsarrangement3 fields · 6 citationsjingle · one word, three constructs

References

  1. Rosen, H. S., & Gayer, T. (2013). Public finance (10th ed.). McGraw-Hill Education. ISBN 9780078021688

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