An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology.

Covering global as well as regional issues, this collection addresses the definition, legality, morality, and psychology of tax avoidance. New research challenges from changes in policy and tax law are assessed by a global team of contributors, with the economic impact...