Add to ORKGIn malpractice lawsuits, taxpayers prevailed in courtrooms, around arbitration tables, and in settlement negotiations against peddlers of abusive tax shelters. This analysis illustrates how the tax shelter malpractice experience embodies many virtues that yield tax compliance. From these virtues emerge several important lessons on how to curb aggressive tax planning. Evident from these virtues and lessons is that malpractice litigation is a powerful tool in the sphere of tax compliance, and, where possible, reforms should be instituted to further promote its use
Governments generally use enforcement methods, such as audits and the imposition of penalties, to de...
Recent legal and economic scholarship has recognized that the government can use structural system...
When tax lawyers are shown to have been particularly successful in limiting or even eliminating th...
In malpractice lawsuits, taxpayers prevailed in courtrooms, around arbitration tables, and in settle...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
In the 1990’s and early 2000’s the tax landscape in the United States was overrun by an epidemic of ...
Few are unaware that the Tax Code and Regulations provide a detailed, complex (and lengthy) set of r...
Courts have opened tax guidance to procedural attack. Consequently, taxpayers who are found to owe t...
Paul Daugerdas gained notoriety for himself and his erstwhile firm, Jenkens & Gilchrist, as the desi...
This is Chapter 1 of Confidence Games (MIT, 2014). Confidence Games provides an account of the wave ...
This Article considers the role of tax lawyers in the corporate tax shelter controversy. In the mid-...
Congress reacted quickly to the accounting profession’s involvement in the Enron/Tyco International ...
This article describes the ongoing legislative and administrative efforts to curtail tax shelters. I...
The concept of tax sheltering is becoming increasingly attractive to clients, ambiguous to tax pract...
Tax shelters, once thought to be extinct due to the at-risk and passive activity loss rules, continu...
Governments generally use enforcement methods, such as audits and the imposition of penalties, to de...
Recent legal and economic scholarship has recognized that the government can use structural system...
When tax lawyers are shown to have been particularly successful in limiting or even eliminating th...
In malpractice lawsuits, taxpayers prevailed in courtrooms, around arbitration tables, and in settle...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
In the 1990’s and early 2000’s the tax landscape in the United States was overrun by an epidemic of ...
Few are unaware that the Tax Code and Regulations provide a detailed, complex (and lengthy) set of r...
Courts have opened tax guidance to procedural attack. Consequently, taxpayers who are found to owe t...
Paul Daugerdas gained notoriety for himself and his erstwhile firm, Jenkens & Gilchrist, as the desi...
This is Chapter 1 of Confidence Games (MIT, 2014). Confidence Games provides an account of the wave ...
This Article considers the role of tax lawyers in the corporate tax shelter controversy. In the mid-...
Congress reacted quickly to the accounting profession’s involvement in the Enron/Tyco International ...
This article describes the ongoing legislative and administrative efforts to curtail tax shelters. I...
The concept of tax sheltering is becoming increasingly attractive to clients, ambiguous to tax pract...
Tax shelters, once thought to be extinct due to the at-risk and passive activity loss rules, continu...
Governments generally use enforcement methods, such as audits and the imposition of penalties, to de...
Recent legal and economic scholarship has recognized that the government can use structural system...
When tax lawyers are shown to have been particularly successful in limiting or even eliminating th...