Legislating Against Tax Avoidance
5 Pages Posted: 5 Jun 2019
Date Written: May 16, 2019
This paper advances the argument that General Anti-Avoidance Rules or GAARs (that is, rules against tax avoidance as such) should be as simple as possible; that most countries’ GAARs (including the UK’s) are counterproductively complex; and that it would therefore be advantageous to simplify them. The paper comprises the text of Michael Littlewood’s address to the UK Labour Party’s workshop on tax avoidance, Portcullis House, London, 16 May 2019.
Keywords: tax, avoidance, general anti-avoidance rule, GAAR, general anti-abuse rule, United Kingdom, Australia, New Zealand, Labour Party
JEL Classification: K20, K34, K42
Suggested Citation: Suggested Citation