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Corporate Tax Avoidance

This page supports the August 2013 display Corporate Tax Avoidance at the Raymond H. Fogler Library at the University of Maine.

In the headlines

How Apple Sidesteps Billions in Taxes.  Part of a Pulitzer Prize series of articles by that appeared in The New York Times.  April 29, 2012. 

Offshore Profit Shifting and the U.S. Tax Code - Part 1 (Microsoft & Hewlett-Packard) and Offshore Profit Shifting and the U.S. Tax Code - Part 2 (Apple Inc.).  Senate hearings in 2012 and 2013 of the Permanent Subcommittee on Investigations.

Tax Avoidance.  Section of the British newspaper website The Guardian.

Tax Avoidance: The Hidden Cost.  April 28, 2013 BBC Radio 4 broadcast.  Duration: 38 minutes.




Corporate Income Tax.  (2009).  In Encyclopedia of Business in Today's World (Vol. 1, pp. 403-404). Print. 

Multinational Corporations, Taxation of.  (2005).  In The Encyclopedia of Taxation & Tax Policy (pp. 261-264).  Print. 

Tax Ethics.  (2008).  In Encyclopedia of Business Ethics and Society (Vol. 5, pp. 2050-2054).  Print.

Taxable Income, Corporate.  (2005). In The Encyclopedia of Taxation & Tax Policy (pp. 378-379).  Print.



A Comparative Look at Regulation of Corporate Tax Avoidance (2012) - Ebook. 

Corporate Taxation in a Dynamic World (2007) - Ebook, also available in print format.

Decoding the U.S. Corporate Tax (2009) - Ebook.

The Economic Psychology of Tax Behaviour (2007) - Print.

Tax and Corporate Governance (2008) - Ebook.

Taxing Corporate Income in the 21st Century (2007) - Print



Reports and other sources

Base Erosion and Profit Shifting.  Collection of documents from the Organisation for Economic Co-Operation and Development. 

Corporate Income Tax: Effective Tax Rates Can Differ Significantly from the Statutory Rate. (2013, May 30).  U.S. Government Accountability Office. 

The Corporate Income Tax System: overview and Options for Reform. (2012, September 13).  U.S. Congressional Research Service.  

Corporate Income Taxes.  Webpage maintained by the non-partisan Tax Foundation. 

International Corporate Tax Rate Comparisons and Policy Implications. (2012, December 28).  U.S. Congressional Research Service. 

Worldwide Tax Summaries.  From PricewaterhouseCoopers International Limited.   

Created by: Stephen Fadel | Revised: 06/20/2014
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