This article discusses the general theory of tax avoidance. Explains a general set of principles of tax avoidance. Discuss what determines the limits on the extent to which individuals can take advantage of tax avoidance schemes. Tax arbitrage across income strains facing different tax treatment. Opportunities for avoidance within the current tax structure that, under the hypothesis that capital markets are perfect
This paper develops a general theoretical framework within which a heterogeneous group taxpayers co...
We characterize optimal individual tax evasion and avoidance when taxpayers ìnarrow bracketî the jo...
This Article attempts an almost purely negative criticism. I contend that efforts to explain the res...
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax a...
IT used to be said that there were twothings that were unavoidable: death and taxes. There is a wide...
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (n...
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (n...
The problem of income tax evasion and tax avoidance is one which plagues virtually all organized eco...
Tax avoidance is an exceedingly complex area of law. It is also a matter generally found not far fro...
This paper develops a general theoretical framework within which a heterogeneous group taxpayers con...
Tax avoidance is a problem in every modern tax system, specifically when businesses and personal tra...
This article analyzes the effect of tax law doctrines designed to reduce tax shelters, such as the b...
From a tax policy perspective, tax avoidance creates serious problems by undermining the key objecti...
This Article explores the ways in which tax systems confer and distribute power. All tax systems imp...
This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are ...
This paper develops a general theoretical framework within which a heterogeneous group taxpayers co...
We characterize optimal individual tax evasion and avoidance when taxpayers ìnarrow bracketî the jo...
This Article attempts an almost purely negative criticism. I contend that efforts to explain the res...
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax a...
IT used to be said that there were twothings that were unavoidable: death and taxes. There is a wide...
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (n...
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (n...
The problem of income tax evasion and tax avoidance is one which plagues virtually all organized eco...
Tax avoidance is an exceedingly complex area of law. It is also a matter generally found not far fro...
This paper develops a general theoretical framework within which a heterogeneous group taxpayers con...
Tax avoidance is a problem in every modern tax system, specifically when businesses and personal tra...
This article analyzes the effect of tax law doctrines designed to reduce tax shelters, such as the b...
From a tax policy perspective, tax avoidance creates serious problems by undermining the key objecti...
This Article explores the ways in which tax systems confer and distribute power. All tax systems imp...
This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are ...
This paper develops a general theoretical framework within which a heterogeneous group taxpayers co...
We characterize optimal individual tax evasion and avoidance when taxpayers ìnarrow bracketî the jo...
This Article attempts an almost purely negative criticism. I contend that efforts to explain the res...