- Title Pages
- List of figures, tables and boxes
- Notes on contributors
- Foreword
- Preface
- General introduction
-
Part I How data are changing:Part I editors:Humphrey Southall andJeff Evans -
1 Statistical work: the changing occupational landscape -
2 The creation and use of big administrative data -
3 Data analytics -
4 Social media data -
Part II Counting in a globalised world:Part II editors:Sally Ruane andJeff Evans -
5 Adult skills surveys and transnational organisations: globalising educational policy -
6 Using survey data: towards valid estimates of poverty in the South -
7 Counting the population in need of international protection globally -
8 Tax justice and the challenges of measuring illicit financial flows -
Part III Statistics and the changing role of the state:Part III editors:Sally Ruane andHumphrey Southall -
9 The control and ‘fitness for purpose’ of UK official statistics -
10 The statistics of devolution -
11 Welfare reform: national policies with local impacts -
12 From ‘welfare’ to ‘workfare’, and back again? Social insecurity and the changing role of the state -
13 Access to data and NHS privatisation: reducing public accountability -
Part IV Economic life: Part IV editors:Humphrey Southall ,Sally Ruane andJeff Evans -
14 The ‘distribution question’: measuring and evaluating trends in inequality -
15 Labour market statistics -
16 The financial system: money makes the world go around -
17 The difficulty of building comprehensive tax avoidance data -
18 Tax and spend decisions: did austerity improve financial numeracy and literacy? -
Part V Inequalities in health and wellbeing: Part V editors:Sally Ruane andHumphrey Southall -
19 Health divides -
20 Measuring social wellbeing -
21 Re-engineering health policy research to measure equity impacts -
22 The Generation Game: ending the phoney information war between young and old -
Part VI Advancing social progress through critical statistical literacy: Part VI editors:Jeff Evans ,Sally Ruane andHumphrey Southall -
23 The Radical Statistics Group: using statistics for progressive social change -
24 Lyme disease politics and evidence‑based policy making in the UK -
25 Counting the uncounted: contestations over casualisation data in Australian universities -
26 The quantitative crisis in UK sociology -
27 Critical statistical literacy and interactive data visualisations -
28 Full Fact -
29 What a difference a dataset makes? Data journalism and/as data activism - Epilogue: progressive ways ahead
- Index
The difficulty of building comprehensive tax avoidance data
The difficulty of building comprehensive tax avoidance data
- Chapter:
- (p.225) 17 The difficulty of building comprehensive tax avoidance data
- Source:
- Data in Society
- Author(s):
Prem Sikka
- Publisher:
- Policy Press
Tax avoidance has become a prominent feature of contemporary media coverage. It shows that complex corporate structures and transactions are used at home and abroad to enable corporations and wealthy elites to avoid taxes. In this process they are aided by the private banking, legal, accounting, and investment industries. Due to secrecy and confidentiality attached in individual and corporate tax affairs, the amounts of tax revenues lost due to unlawful practices (often called tax evasion), competing interpretations of law (some call it tax avoidance) and a variety of other factors are hard to estimate, but competing models provide a glimpse. This chapter argues that it is difficult to reveal the full extent of tax revenues lost and identifies some of the reasons why this is so. It is difficult if not impossible, to build a comprehensive picture partly because tax avoiding transactions frequently give the appearance of normal transactions and partly because the limited staffing and financial capacity of HMRC makes thorough investigation and prosecution where necessary impossible in all cases.
Keywords: Tax avoidance, profit shifting, intragroup transactions, tax avoidance industry, the state
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- Title Pages
- List of figures, tables and boxes
- Notes on contributors
- Foreword
- Preface
- General introduction
-
Part I How data are changing:Part I editors:Humphrey Southall andJeff Evans -
1 Statistical work: the changing occupational landscape -
2 The creation and use of big administrative data -
3 Data analytics -
4 Social media data -
Part II Counting in a globalised world:Part II editors:Sally Ruane andJeff Evans -
5 Adult skills surveys and transnational organisations: globalising educational policy -
6 Using survey data: towards valid estimates of poverty in the South -
7 Counting the population in need of international protection globally -
8 Tax justice and the challenges of measuring illicit financial flows -
Part III Statistics and the changing role of the state:Part III editors:Sally Ruane andHumphrey Southall -
9 The control and ‘fitness for purpose’ of UK official statistics -
10 The statistics of devolution -
11 Welfare reform: national policies with local impacts -
12 From ‘welfare’ to ‘workfare’, and back again? Social insecurity and the changing role of the state -
13 Access to data and NHS privatisation: reducing public accountability -
Part IV Economic life: Part IV editors:Humphrey Southall ,Sally Ruane andJeff Evans -
14 The ‘distribution question’: measuring and evaluating trends in inequality -
15 Labour market statistics -
16 The financial system: money makes the world go around -
17 The difficulty of building comprehensive tax avoidance data -
18 Tax and spend decisions: did austerity improve financial numeracy and literacy? -
Part V Inequalities in health and wellbeing: Part V editors:Sally Ruane andHumphrey Southall -
19 Health divides -
20 Measuring social wellbeing -
21 Re-engineering health policy research to measure equity impacts -
22 The Generation Game: ending the phoney information war between young and old -
Part VI Advancing social progress through critical statistical literacy: Part VI editors:Jeff Evans ,Sally Ruane andHumphrey Southall -
23 The Radical Statistics Group: using statistics for progressive social change -
24 Lyme disease politics and evidence‑based policy making in the UK -
25 Counting the uncounted: contestations over casualisation data in Australian universities -
26 The quantitative crisis in UK sociology -
27 Critical statistical literacy and interactive data visualisations -
28 Full Fact -
29 What a difference a dataset makes? Data journalism and/as data activism - Epilogue: progressive ways ahead
- Index