Legislating Against Tax Avoidance

5 Pages Posted: 5 Jun 2019

See all articles by Michael Littlewood

Michael Littlewood

University of Auckland - Faculty of Law

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

Littlewood, Michael, Legislating Against Tax Avoidance (May 16, 2019). Available at SSRN: https://ssrn.com/abstract=3389613 or http://dx.doi.org/10.2139/ssrn.3389613

Michael Littlewood (Contact Author)

University of Auckland - Faculty of Law ( email )

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Auckland Mail Centre
Auckland, 1142
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