The Category Imperative: The Classification of Tax Loopholes
39 Journal of State Taxation 47 (CCH, Winter 2020)
43 Pages Posted: 28 Apr 2021
Date Written: August 1, 2020
This paper classifies the numerous types of legal loopholes used by tax professionals to challenge the government's imposition of taxation. It also provides examples of the different loophole types. The article also discusses the ethical and social value of using loopholes to challenge taxation.
Suggested Citation: Suggested Citation