Tax Evasion and Tax Avoidance and the Movies
Abstract
The issues of tax avoidance and tax evasion are widely discussed in professional literature through the years. The goal of this article is to turn attention to these issues from different aspects, to show how they are used in the movies, the sport world and in the voting process. People react differently to taxation and one of the reactions is called “voting with the feet” or migration from high tax areas to low tax areas. The methodology is totally empirical based on real examples. Also the difference between tax avoidance, tax evasion and tax planning will be discussed. Benjamin Franklin: "Our new Constitution is now established, everything seems to promise it will be durable; but, in this world, nothing is certain except death and taxes.