The Control of Avoidance: The United States Alternative
British Tax Review, 1998
27 Pages Posted: 6 Mar 2009
This article, jointly written by a British and an American academic, describes the American experience in identifying and attacking tax avoidance. The article was part of a symposium issue of the British Tax Review, published by Sweet and Maxwell, devoted to tax avoidance issues around the globe.
Keywords: United States, Taxation, Tax Avoidance
JEL Classification: L34
Suggested Citation: Suggested Citation