The Control of Avoidance: The United States Alternative

British Tax Review, 1998

27 Pages Posted: 6 Mar 2009

See all articles by John Tiley

John Tiley

University of Cambridge - Faculty of Law

Erik M. Jensen

Case Western Reserve University School of Law

Abstract

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

Tiley, John and Jensen, Erik M., The Control of Avoidance: The United States Alternative. British Tax Review, 1998. Available at SSRN: https://ssrn.com/abstract=1351872

John Tiley

University of Cambridge - Faculty of Law ( email )

10 West Road
Cambridge, CB3 9DZ
United Kingdom

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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