Add to ORKGThis article first will explain our system of transaction taxation and will further explore the problems caused by the transactional focus of our tax system. It then will consider the current judicial responses to these problems and examine their inadequacies. Finally, it will set forth and explore the alternative responses suggested above in more detail
The purpose of this pedagogical study is to provide a straightforward and easily understood framewor...
Tax avoidance and evasion is a hot topic. On the evasion (illegal activity by individuals) front, th...
The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-own...
This article first will explain our system of transaction taxation and will further explore the pr...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
This Article focuses on two proposals to revise the federal income tax system: the Armey flat tax an...
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (n...
Economists and public policy experts contend that paper currency facilitates tax evasion. However, d...
This article analyzes the effect of tax law doctrines designed to reduce tax shelters, such as the b...
This Article explores the limits of tax law and economics, attributing them to the unique complexity...
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (n...
Recent legal and economic scholarship has recognized that the government can use structural system...
We characterize optimal individual tax evasion and avoidance when taxpayers ìnarrow bracketî the jo...
Henry Ordower discusses the effect that legislating economic incentives through the tax system has o...
The Financial Crisis of 2008 and Great Recession that followed have exacerbated income inequality wi...
The purpose of this pedagogical study is to provide a straightforward and easily understood framewor...
Tax avoidance and evasion is a hot topic. On the evasion (illegal activity by individuals) front, th...
The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-own...
This article first will explain our system of transaction taxation and will further explore the pr...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
This Article focuses on two proposals to revise the federal income tax system: the Armey flat tax an...
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (n...
Economists and public policy experts contend that paper currency facilitates tax evasion. However, d...
This article analyzes the effect of tax law doctrines designed to reduce tax shelters, such as the b...
This Article explores the limits of tax law and economics, attributing them to the unique complexity...
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (n...
Recent legal and economic scholarship has recognized that the government can use structural system...
We characterize optimal individual tax evasion and avoidance when taxpayers ìnarrow bracketî the jo...
Henry Ordower discusses the effect that legislating economic incentives through the tax system has o...
The Financial Crisis of 2008 and Great Recession that followed have exacerbated income inequality wi...
The purpose of this pedagogical study is to provide a straightforward and easily understood framewor...
Tax avoidance and evasion is a hot topic. On the evasion (illegal activity by individuals) front, th...
The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-own...