Table of Contents

Trebilcock on Tax Avoidance

Benjamin Alarie, University of Toronto - Faculty of Law


HISTORY OF ACCOUNTING ABSTRACTS

"Trebilcock on Tax Avoidance" Free Download

BENJAMIN ALARIE, University of Toronto - Faculty of Law
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Michael Trebilcock is by all accounts one of his generation's most prolific and important scholars of law and economics. Through more than 200 articles, book chapters, books, edited volumes, and other academic publications, Trebilcock has made lasting contributions to many fields including (and this is a partial list): contracts, torts, consumer protection, antitrust, international trade, immigration, regulation, and law and development. In recognition of his teaching and research, he has received awards and distinctions from students, universities, governments, and scholarly societies. The symposium for which this essay was prepared is only the latest token of appreciation for Trebilcock's profound and prominent contributions to the intellectual depth and breadth of legal thought.

And yet, despite the accolades, the attention, and the richly-deserved scholarly fame, there is a comparatively unlit corner of Trebilcock's oeuvre; the part dealing with income tax law. Although it would be the inaccurate to say that it has been entirely overlooked, most readers of Trebilcock's more discussed work will not be acquainted with the fact that his scholarly career began, inauspiciously as it might seem, nearly five decades ago with a 224 page long LL.M. thesis at the University of Adelaide. Almost unbelievably, this substantial piece of work was dedicated to analyzing just a single provision of Australian income tax law: a general anti-avoidance rule aimed at combating tax avoidance. This essay seizes control of the spotlight that has been trained on Trebilcock's other work and redirects it to Trebilcock's early tax scholarship.

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History of Accounting

MARCIA A. ANNISETTE
Associate Professor and Chair, Accounting Area, York University - Schulich School of Business

C. RICHARD BAKER
Professor of Accounting, Adelphi University - School of Business

RACHEL F. BASKERVILLE
Associate Professor, School of Accounting and Commercial Law, VUW, Wgtn, NZ

SUDIPTA BASU
Associate Professor of Accounting, Temple University - Fox School of Business and Management

JEFFREY L. CALLEN
Rotman Professor of Accounting, University of Toronto - Joseph L. Rotman School of Management

SALVADOR CARMONA
Professor of Accounting and Management Control, Instituto de Empresa

LINO CINQUINI
Professor, Scuola Superiore Sant'Anna

JOHN RICHARD EDWARDS
Professor of Accounting, Accounting and Business History Research Group - Cardiff University - Cardiff Business School

WARWICK FUNNELL
Professor of Accounting, University of Kent - Kent Business School

MICHAEL J.R. GAFFIKIN
Professor of Accounting, University of Wollongong - School of Accounting and Finance

JEAN L. HECK
Associate Professor, St. Joseph's University - Haub School of Business

MARGARET LIGHTBODY
Program Director - Higher Degrees by Research, The University of Adelaide Business School

MICHAEL W. MAHER
Professor of Management and Accounting, University of California, Davis - Graduate School of Management

ROBERT W. MCGEE
Director, Center for Accounting, Auditing and Tax Studies, Florida International University - School of Accounting

ANDREA MELIS
Associate Professor of Accounting and Business Economics, University of Cagliari

KRISHNA PALEPU
Ross Graham Walker Professor of Business Administration and Senior Associate Dean for International Development, Harvard Business School

LÚCIA MARIA PORTELA DE LIMA RODRIGUES
Associate Professor, University of Minho - School of Economics and Management

CHRIS POULLAOS
Associate Professor, University of Sydney

ALAN J. RICHARDSON
Professor of Accounting, York University - Schulich School of Business

STANLEY C.W. SALVARY
Professor Emeritus, Canisius College - Department of Accounting

MURPHY SMITH
Professor, Texas A&M University

GARY SPRAAKMAN
Associate Professor, York University, Associate Professor, York University

DAN N. STONE
Von Allmen Endowed Chair, University of Kentucky - Von Allmen School of Accountancy

GREGORY B. WAYMIRE
Asa Griggs Candler Professor of Accounting, Emory University - Department of Accounting

JONI YOUNG
Accounting Professor, University of New Mexico - Anderson Schools of Management

DAVID A. ZIEBART
Accounting Professor, University of Kentucky - Gatton College of Business and Economics