Price effectExcess burdenTax incidenceLaffer curveOptimal taxTheoriesOptimal capital income taxationDistribution of TaxTax rateFlatProgressiveRegressiveProportionalඅය කිරීමRevenue serviceRevenue stampTax assessmentTaxable incomeTax lienTax refundTax shieldTax residenceTax preparationTax investigationTax shelterTax collectorPrivate tax collectionTax farmingඅනනුරූපතාවGeneralTax avoidanceRepatriation tax avoidanceTax evasionTax resistanceTax shelterSmugglingBlack marketUnreported employmentCorporateTax inversionTransfer mispricingBase erosion and profit shifting (BEPS)Double IrishDutch SandwichSingle MaltCAIA/Green JerseyLocationsTax havensCorporate havensOffshore financial centres (OFCs)Offshore magic circleConduit and sink OFCsFinancial centresFinancial Secrecy IndexMajor examplesIreland as a tax havenIreland v CommissionLeprechaun economicsLiechtenstein tax affairLuxembourg LeaksOffshore LeaksParadise PapersPanama Pa