The Category Imperative: The Classification of Tax Loopholes

39 Journal of State Taxation 47 (CCH, Winter 2020)

43 Pages Posted: 28 Apr 2021

See all articles by Andrew Swain

Andrew Swain

IUSB Judd Leighton School of Business & Economics

Date Written: August 1, 2020

Abstract

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

Swain, Andrew, The Category Imperative: The Classification of Tax Loopholes (August 1, 2020). 39 Journal of State Taxation 47 (CCH, Winter 2020), Available at SSRN: https://ssrn.com/abstract=3806080 or http://dx.doi.org/10.2139/ssrn.3806080

Andrew Swain (Contact Author)

IUSB Judd Leighton School of Business & Economics ( email )

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