chapter  28
Tax avoidance, power, and politics
ByLynne Oats, Gregory Morris
Pages 14

In the final chapter of the Companion Lynne Oats and Gregory Morris use the tools of political science to take a close look at the origins and consequences of the recent shifts in discourse on tax avoidance, describing how various groups appropriated and adapted the concept to further their political goals. The resulting rhetoric that conflates different concepts, such as, for example, tax avoidance and tax evasion, or corporate compliance and individual compliance, affects not only policy makers, but also academic writing on taxation.