Angelo Frattarelli

United States Department of Justice

950 Pennsylvania Avenue, NW

Washington, DC 20530-0001

United States

  • United States Department of Justice

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Tax Shelters or Efficient Tax Planning? a Theory of the Firm Perspective on the Economic Substance Doctrine

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Citation 29

Tax Shelters or Efficient Tax Planning? a Theory of the Firm Perspective on the Economic Substance Doctrine

NBER Working Paper No. w19081
Number of pages: 35 Posted: 31 May 2013 Last Revised: 20 Feb 2022
T. Christopher Borek, Angelo Frattarelli and Oliver Hart
Analysis Group, Inc., United States Department of Justice and Harvard University - Department of Economics
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Citation 29

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Tax Shelters or Efficient Tax Planning? A Theory of the Firm Perspective on the Economic Substance Doctrine

Posted: 30 May 2013
T. Christopher Borek, Angelo Frattarelli and Oliver Hart
Analysis Group, Inc., United States Department of Justice and Harvard University - Department of Economics

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