International Tax Evasion: Methods and Ethics — Presentation Detail — Celebration of Scholars

Instructions

Student presentations must have a faculty sponsor.

Abstracts must include a title and a description of the research, scholarship, or creative work. The description should be 150-225 words in length and constructed in a format or style appropriate for the presenter’s discipline.

The following points should be addressed within the selected format or style for the abstract:

A clear statement of the problem or question you pursued, or the scholarly goal or creative theme achieved in your work.
A brief comment about the significance or uniqueness of the work.
A clear description of the methods used to achieve the purpose or goals for the work.
A statement of the conclusions, results, outcomes, or recommendations, or if the work is still in progress, the results you expect to report at the event.

Presenter photographs should be head and shoulder shots comparable to passport photos.

Additional Information

More information is available at carthage.edu/celebration-scholars/. The following are members of the Research, Scholarship, and Creativity Committee who are eager to listen to ideas and answer questions:

Jun Wang
Kim Instenes
John Kirk
Nora Nickels
Andrew Pustina
James Ripley

International Tax Evasion: Methods and Ethics

Name: Sarah Brown
Major: Accounting/Music
Hometown: Antioch, IL
Faculty Sponsor:
Other Sponsors:
Type of research: Senior thesis

Abstract

This research is a study of two methods used for international tax evasion. One is a government-instituted corporate tax loophole known as Permanently Reinvested Earnings, which allows a corporation to hold earnings invested in a foreign subsidiary at no tax liability. The second is the tax evasion tactic known as the Double Irish Dutch Sandwich, in which a corporation sets up two Irish and one Dutch subsidiary and routes their earnings through them in such a way as to pay minimal taxes, before sending them to a home in a tax haven such as the Cayman Islands. We will examine the ethical implications of these tax evasion purposes, and their effect on the United States economy. This thesis is based on an examination of secondary sources such as U.S. and international tax codes, scholarly publications, and current events reporting. The research should prove helpful to the ethically minded company to determine appropriate means of reducing their income tax liability while still doing their civic duty towards their country.

Poster file