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Tax Havens, Merry-go-rounds, and Dutch Sandwiches – An initial analysis of the language used to describe noncompliant fiscal behavior
Örebro University, School of Law, Psychology and Social Work.ORCID iD: 0000-0002-3044-4214
2018 (English)In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Lind, Yvette, Uppsala, Sweden: Iustus förlag , 2018, p. 94-128Chapter in book (Refereed)
Abstract [en]

This paper analyzes the terminology used by mainstream media and then often echoed in official documents and scholarly writing to describe illicit tax behaviors such as tax crimes, tax fraud and evasion as committed by individuals and organizations. It provides an initial catalog and taxonomy for the different terms currently in use, which include expressions such as tax haven or tax paradise, safe harbor, Dutch sandwich, double Irish, VAT carousel, or VAT merry-go-round, tries to trace their origins where possible, and argues that they mostly suggest and reinforce positive associations with safe places, food or drinks, or playful behavior, and therefore implicitly introduce in the collective imagination ideas of tolerance and indulgence for what is de facto illicit and legally sanctioned behavior. The paper compares terms and expressions in English, Swedish, and Italian, and constitutes a first step towards a more thorough analysis of mainstream tax language and of its consequences on policing, public conversations on revenue collection, and society at large.

Place, publisher, year, edition, pages
Uppsala, Sweden: Iustus förlag , 2018. p. 94-128
National Category
Law and Society
Research subject
Financial Law
Identifiers
URN: urn:nbn:se:oru:diva-70740ISBN: 978-91-7678-991-9 (print)OAI: oai:DiVA.org:oru-70740DiVA, id: diva2:1270695
Available from: 2018-12-14 Created: 2018-12-14 Last updated: 2019-01-15Bibliographically approved

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Trenta, Cristina

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf